Registration number: 04557699

Clifford Bartle Haulage Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Clifford Bartle Haulage Ltd

(Registration number: 04557699)
Balance Sheet as at 30 September 2025

	Note	2025 £		2024 £
Fixed assets
Tangible assets	4		246,204		252,606
Current assets
Stocks		350		300
Debtors	5	65,018		234,324
Cash at bank and in hand		158,039		155,611
		223,407		390,235
Creditors: Amounts falling due within one year	6	(57,715)		(212,322)
Net current assets			165,692		177,913
Total assets less current liabilities			411,896		430,519
Provisions for liabilities			(56,443)		(58,044)
Net assets			355,453		372,475
Capital and reserves
Called up share capital	7	101		101
Profit and loss account		355,352		372,374
Total equity			355,453		372,475

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 December 2025 and signed on its behalf by:
 

......................................... Mr Clifford Bartle Director

Clifford Bartle Haulage Ltd

Notes to the Unaudited Financial Statements For The Year Ended 30 September 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when, the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	10% Straight Line & 25% Reducing Balance
Motor Vehicles	25% Reducing Balance

Clifford Bartle Haulage Ltd

Notes to the Unaudited Financial Statements For The Year Ended 30 September 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

3	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	29,796	39,156

4	Tangible assets

	Land and buildings £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 October 2024	20,428	130,000	159,374	309,802
Additions	-	32,070	46,813	78,883
Disposals	-	-	(52,377)	(52,377)
At 30 September 2025	20,428	162,070	153,810	336,308
Depreciation
At 1 October 2024	-	13,000	44,196	57,196
Charge for the year	-	16,207	29,795	46,002
Eliminated on disposal	-	-	(13,094)	(13,094)
At 30 September 2025	-	29,207	60,897	90,104

Clifford Bartle Haulage Ltd

Notes to the Unaudited Financial Statements For The Year Ended 30 September 2025

	Land and buildings £	Motor vehicles  £	Other tangible assets £	Total £
Carrying amount
At 30 September 2025	20,428	132,863	92,913	246,204
At 30 September 2024	20,428	117,000	115,178	252,606

Included within the net book value of land and buildings above is £20,428 (2024 - £20,428) in respect of freehold land and buildings.
 

5

Debtors

Current	2025 £	2024 £
Trade debtors	64,083	233,221
Prepayments	935	1,103
	65,018	234,324

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	11,266	156,000
Taxation and social security	14,179	19,946
Other creditors	32,270	36,376
	57,715	212,322

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100
Ordinary B of £1 each	1	1	1	1
	101	101	101	101