REGISTERED NUMBER: 07048843 (England and Wales)

DCS LIGHT HAULAGE LTD

Unaudited Financial Statements

for the Year Ended 30 September 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Hooper

REGISTERED OFFICE:

Hafan Dawel

Bryn Rhedyn

Tonteg

Pontypridd

Mid Glamorgan

CF38 1UG

REGISTERED NUMBER:

07048843 (England and Wales)

ACCOUNTANTS:

Xeinadin South Wales & West Limited

Accountants & Business Advisors

Suite 2d,

Building 1 Eastern Business Park

St Mellons

Cardiff

CF3 5EA

FIXED ASSETS

Tangible assets

4

98,887

104,870

CURRENT ASSETS

Debtors

5

300,051

290,358

Cash at bank and in hand

504

301

300,555

290,659

CREDITORS

Amounts falling due within one year

6

359,849

343,259

NET CURRENT LIABILITIES

(59,294

)

(52,600

)

TOTAL ASSETS LESS CURRENT LIABILITIES

39,593

52,270

CREDITORS

Amounts falling due after more than one year

7

(6,810

)

(15,928

)

PROVISIONS FOR LIABILITIES

(16,508

)

(17,645

)

NET ASSETS

16,275

18,697

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

16,274

18,696

16,275

18,697

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:

D Hooper - Director

1.	STATUTORY INFORMATION

DCS Light Haulage Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Registration

machinery

vehicles

Plates

Totals

£

£

£

£

COST

At 1 October 2023

11,721

324,733

12,000

348,454

Additions

-

18,950

-

18,950

At 30 September 2024

11,721

343,683

12,000

367,404

DEPRECIATION

At 1 October 2023

6,057

237,527

-

243,584

Charge for year

1,133

23,800

-

24,933

At 30 September 2024

7,190

261,327

-

268,517

NET BOOK VALUE

At 30 September 2024

4,531

82,356

12,000

98,887

At 30 September 2023

5,664

87,206

12,000

104,870

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade debtors

28,218

43,504

Other debtors

271,833

246,854

300,051

290,358

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Bank loans and overdrafts

28,663

21,488

Hire purchase contracts

1,362

1,635

Trade creditors

7,632

7,639

Taxation and social security

295,590

291,361

Other creditors

26,602

21,136

359,849

343,259

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.24

30.9.23

£

£

Bank loans

6,810

14,566

Hire purchase contracts

-

1,362

6,810

15,928

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24

30.9.23

£

£

D Hooper

Balance outstanding at start of year

184,084

184,165

Amounts advanced

70,965

66,019

Amounts repaid

(57,100

)

(66,100

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

197,949

184,084