Company registration number 00660191 (England and Wales)
D.MOODY (HAULAGE) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
D.MOODY (HAULAGE) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
D.MOODY (HAULAGE) LIMITED
BALANCE SHEET
AS AT 5 APRIL 2025
05 April 2025
- 1 -
5 April 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,147,179
1,258,676
Investments
5
116,800
58,000
1,263,979
1,316,676
Current assets
Stocks
25,266
27,799
Debtors
6
1,211,666
1,036,793
Cash at bank and in hand
331,198
228,733
1,568,130
1,293,325
Creditors: amounts falling due within one year
7
(1,067,633)
(947,492)
Net current assets
500,497
345,833
Total assets less current liabilities
1,764,476
1,662,509
Creditors: amounts falling due after more than one year
8
(32,944)
(156,039)
Provisions for liabilities
(296,562)
(262,349)
Net assets
1,434,970
1,244,121
Capital and reserves
Called up share capital
27,450
27,450
Profit and loss reserves
1,407,520
1,216,671
Total equity
1,434,970
1,244,121

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 September 2025 and are signed on its behalf by:
CJ Crawford
Director
Company registration number 00660191 (England and Wales)
D.MOODY (HAULAGE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
- 2 -
1
Accounting policies
Company information

D.Moody (Haulage) Limited is a private company limited by shares incorporated in England and Wales. The registered office is UnIt 1 Bolam Business Park, Bassington Industrial Estate, Cramlington, Northumberland, NE23 8AL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% reducing balance
Fixtures and fittings
33% straight line
Motor vehicles
25% reducing balance and 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

D.MOODY (HAULAGE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

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.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

D.MOODY (HAULAGE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
1.11
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
44
45
D.MOODY (HAULAGE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 5 -
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024
145,547
24,781
2,174,796
2,345,124
Additions
-
0
-
0
282,470
282,470
Disposals
-
0
(24,781)
(274,790)
(299,571)
At 5 April 2025
145,547
-
0
2,182,476
2,328,023
Depreciation and impairment
At 1 April 2024
96,585
24,781
965,082
1,086,448
Depreciation charged in the year
9,792
-
0
321,941
331,733
Eliminated in respect of disposals
-
0
(24,781)
(212,556)
(237,337)
At 5 April 2025
106,377
-
0
1,074,467
1,180,844
Carrying amount
At 5 April 2025
39,170
-
0
1,108,009
1,147,179
At 31 March 2024
48,962
-
0
1,209,714
1,258,676
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
116,800
33,000
Loans
-
0
25,000
116,800
58,000
Movements in fixed asset investments
Investments
Loans
Total
£
£
£
Cost or valuation
At 1 April 2024
33,000
25,000
58,000
Additions
30,000
-
30,000
Valuation changes
53,800
-
53,800
Disposals
-
(25,000)
(25,000)
At 5 April 2025
116,800
-
116,800
Carrying amount
At 5 April 2025
116,800
-
116,800
At 31 March 2024
33,000
25,000
58,000
D.MOODY (HAULAGE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 6 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
950,301
884,997
Amounts owed by group undertakings
-
0
6,421
Other debtors
261,365
145,375
1,211,666
1,036,793
7
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
104,231
195,301
Trade creditors
442,733
409,029
Amounts owed to group undertakings
90,560
76,490
Corporation tax
60,786
-
0
Other taxation and social security
136,493
124,761
Other creditors
81,783
67,809
Accruals and deferred income
151,047
74,102
1,067,633
947,492

Included within creditors falling due within one year are hire purchase obligations of £104,231 (2024: £195,301) that are secured on the assets they relate to.

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
32,944
156,039

Included within creditors falling due after more than one year are hire purchase obligations of £32,944 (2024: £156,039) that are secured on the assets they relate to.

9
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

D.MOODY (HAULAGE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
9
Audit report information
(Continued)
- 7 -
Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 5 April 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Nicholas Cunningham MSc BSc FCCA
Statutory Auditor:
Robson Laidler Accountants Limited
Date of audit report:
8 September 2025
10
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
-
0
61,250
11
Parent company

The ultimate parent company is Bolam Group Limited, a company registered in England and Wales, due to its ownership of the entire issued share capital of the company. The registered office is Unit 1 Bolam Business Park, Bassington Drive, Cramlington, Northumberland, NE23 8AL.

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