ARMITAGE HAULAGE LTD - Filleted accounts

Registered number

09525362

ARMITAGE HAULAGE LTD

Filleted Accounts

31 March 2025

ARMITAGE HAULAGE LTD
Registered number:		09525362
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		523,146			534,524

Current assets
Debtors	4	312,585			301,838
Cash at bank and in hand		234,861			80,990
		547,446			382,828

Creditors: amounts falling due within one year	5	(466,620)			(499,944)

Net current assets/(liabilities)			80,826			(117,116)

Total assets less current liabilities			603,972			417,408

Creditors: amounts falling due after more than one year	6		(221,212)			(102,572)

Provisions for liabilities			(119,000)			(102,000)


Net assets			263,760			212,836

Capital and reserves
Called up share capital			100			100
Profit and loss account			263,660			212,736

Shareholder's funds			263,760			212,836

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Armitage
Director
Approved by the board on 20 August 2025

ARMITAGE HAULAGE LTD
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover from haulage activities is recognised when goods delivery has been completed, and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on the completion of delivery.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles	15%		Reducing balance basis
	Plant and machinery	25%		Reducing balance basis

	Debtors and creditors receivable/payable within one year
	Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

	Loans and borrowings
	Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

	Taxation
	Current tax represents the amount of tax payable or receivable in respect of the taxable profit or loss for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.


	Leased assets
	Tangible fixed assets acquired under finance lease or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors. Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

	Employee benefits
	When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			13		15


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	25,202		714,887		740,089
	Additions	2,747		171,950		174,697
	Disposals	-		(157,950)		(157,950)
	At 31 March 2025	27,949		728,887		756,836

	Depreciation
	At 1 April 2024	9,070		196,495		205,565
	Charge for the year	3,867		75,673		79,540
	On disposals	-		(51,415)		(51,415)
	At 31 March 2025	12,937		220,753		233,690

	Net book value
	At 31 March 2025	15,012		508,134		523,146
	At 31 March 2024	16,132		518,392		534,524


4	Debtors			2025		2024
£					£

	Trade debtors			312,585		301,838


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			29,768		26,682
	Obligations under finance lease and hire purchase contracts			96,568		139,163
	Trade creditors			137,776		91,105
	Taxation and social security costs			190,208		218,603
	Director's loan account			8,925		12,236
	Other creditors			3,375		12,155
				466,620		499,944


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			131,353		6,550
	Obligations under finance lease and hire purchase contracts			89,859		96,022
				221,212		102,572


7	Loans			2025		2024
£					£
	Creditors include:

	Secured bank loans and hire purchase contracts			186,427		235,185

	The hire purchase liabilities are secured on the assets to which they relate.


8	Other information

	ARMITAGE HAULAGE LTD is a private company limited by shares and incorporated in England. Its registered office is:
	c/o Tingle Ashmore Ltd
	Enterprise House
	Broadfield Court
	Sheffield
	S8 0XF