Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-05 2025-04-05 15 17 2024-04-06 false No description of principal activity true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01158869 2024-04-06 2025-04-05 01158869 2023-04-06 2024-04-05 01158869 2025-04-05 01158869 2024-04-05 01158869 c:Director1 2024-04-06 2025-04-05 01158869 d:Buildings 2024-04-06 2025-04-05 01158869 d:Buildings 2025-04-05 01158869 d:Buildings 2024-04-05 01158869 d:Buildings d:OwnedOrFreeholdAssets 2024-04-06 2025-04-05 01158869 d:PlantMachinery 2024-04-06 2025-04-05 01158869 d:PlantMachinery 2025-04-05 01158869 d:PlantMachinery 2024-04-05 01158869 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-06 2025-04-05 01158869 d:MotorVehicles 2024-04-06 2025-04-05 01158869 d:MotorVehicles 2025-04-05 01158869 d:MotorVehicles 2024-04-05 01158869 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-06 2025-04-05 01158869 d:FurnitureFittings 2024-04-06 2025-04-05 01158869 d:OfficeEquipment 2024-04-06 2025-04-05 01158869 d:OtherPropertyPlantEquipment 2024-04-06 2025-04-05 01158869 d:OtherPropertyPlantEquipment 2025-04-05 01158869 d:OtherPropertyPlantEquipment 2024-04-05 01158869 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-04-06 2025-04-05 01158869 d:OwnedOrFreeholdAssets 2024-04-06 2025-04-05 01158869 d:CurrentFinancialInstruments 2025-04-05 01158869 d:CurrentFinancialInstruments 2024-04-05 01158869 d:Non-currentFinancialInstruments 2025-04-05 01158869 d:Non-currentFinancialInstruments 2024-04-05 01158869 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-05 01158869 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-05 01158869 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-05 01158869 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-05 01158869 d:ShareCapital 2025-04-05 01158869 d:ShareCapital 2024-04-05 01158869 d:RetainedEarningsAccumulatedLosses 2025-04-05 01158869 d:RetainedEarningsAccumulatedLosses 2024-04-05 01158869 c:FRS102 2024-04-06 2025-04-05 01158869 c:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 01158869 c:FullAccounts 2024-04-06 2025-04-05 01158869 c:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 iso4217:GBP xbrli:pure

Company registration number: 01158869
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 5 APRIL 2025
| BILLCOLE HAULAGE (STEVENAGE) LIMITED
BILLCOLE HAULAGE (STEVENAGE) LIMITED REGISTERED NUMBER:01158869 |  |
STATEMENT OF FINANCIAL POSITION AS AT 5 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 674,565 |  | 718,053
|  |  | 674,565 |  | 718,053
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 240,989 |  | 228,489 |
Bank and cash balances |  | 24,864 |  | 28,276 |
|  | 265,853 |  | 256,765 |
Creditors: amounts falling due within one year | 6 | (287,305) |  | (194,406) |
Net current (liabilities)/assets |  |  | (21,452) |  | 62,359
Total assets less current liabilities |  |  | 653,113 |  | 780,412
Creditors: amounts falling due after more than one year | 7 |  | (358,691) |  | (431,300)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (24,254) |  | (34,765) |
|  |  | (24,254) |  | (34,765)
Net assets |  |  | 270,168 |  | 314,347
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 270,068 |  | 314,247
|  |  | 270,168 |  | 314,347
Page 1
BILLCOLE HAULAGE (STEVENAGE) LIMITED REGISTERED NUMBER:01158869 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 5 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ W A Coleman
Director
Date: 17 November 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
BILLCOLE HAULAGE (STEVENAGE) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
1. | General information
Billcole Haulage (Stevenage) Limited 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
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue from logistics services is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that Page 3
BILLCOLE HAULAGE (STEVENAGE) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.3 | Current and deferred taxation (continued)
have been enacted or substantively enacted by the reporting date.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 20% | straight line
|  |  |  | Office equipment | - | 33% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.6 | Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position. Page 4
BILLCOLE HAULAGE (STEVENAGE) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.7 | Financial instruments
Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.
3. | Employees
| The average monthly number of employees, including directors, during the year was 15 (2024 - 17).
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Motor vehicles | Other fixed assets | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 6 April 2024 | 513,863 | 47,237 | 410,248 | 41,080 | 1,012,428
| Additions | - | 499 | - | - | 499
| Disposals | - | - | (28,922) | - | (28,922)
| At 5 April 2025 | 513,863 | 47,736 | 381,326 | 41,080 | 984,005
| Depreciation |  |  |  |  |
| At 6 April 2024 | - | 36,798 | 257,577 | - | 294,375
| Charge for the year | - | 3,646 | 37,625 | - | 41,271
| Disposals | - | - | (26,206) | - | (26,206)
| At 5 April 2025 | - | 40,444 | 268,996 | - | 309,440
| Net book value |  |  |  |  |
| At 5 April 2025 | 513,863 | 7,292 | 112,330 | 41,080 | 674,565
| At 5 April 2024 | 513,863 | 10,439 | 152,671 | 41,080 | 718,053
Page 5
BILLCOLE HAULAGE (STEVENAGE) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 168,835 | 144,659
| Other debtors | - | 2
| Prepayments and accrued income | 72,154 | 83,828
|  | 240,989 | 228,489
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | 10,000
| Trade creditors | 43,750 | 51,938
| Corporation tax | 72,587 | 13,293
| Other taxation and social security | 37,849 | 44,560
| Obligations under finance lease and hire purchase contracts | 36,778 | 36,778
| Other creditors | 80,543 | 29,748
| Accruals and deferred income | 5,798 | 8,089
|  | 287,305 | 194,406
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Obligations under finance lease and hire purchase contracts | 36,777 | 36,778
|  | 36,777 | 36,778
| Details of security provided:
The bank loan and other facilities are secured by a fixed and floating charge over the company's assets. Page 6
BILLCOLE HAULAGE (STEVENAGE) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 330,634 | 366,467
| Net obligations under finance leases and hire purchase contracts | 28,057 | 64,833
|  | 358,691 | 431,300
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Mortgage | 327,558 | 353,211
| Net obligations under finance leases and hire purchase contracts | 28,056 | 64,833
|  | 355,614 | 418,044
| Details of security provided:
The bank loan and other facilities are secured by a fixed and floating charge over the company's assets.
Page 7