A.1 Plant & Haulage (York) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01954024 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

A.1 PLANT & HAULAGE (YORK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G T Handley

Mrs K Handley

Mr A Handley

Mr N R Handley

SECRETARY:

Mrs K Handley

REGISTERED OFFICE:

Drome Farm

York Road

Elvington

York

North Yorkshire

YO41 4XS

REGISTERED NUMBER:

01954024 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

Equinox House

Clifton Park, Shipton Road

York

Yorkshire

YO30 5PA

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

608,782

639,873

Investments

6

24,071

22,640

Investment property

7

9,007,898

8,781,900

9,640,751

9,444,413

CURRENT ASSETS

Stocks

82,307

81,045

Debtors

8

607,611

423,826

Cash at bank and in hand

1,344,903

1,511,730

2,034,821

2,016,601

CREDITORS

Amounts falling due within one year

9

523,204

631,011

NET CURRENT ASSETS

1,511,617

1,385,590

TOTAL ASSETS LESS CURRENT LIABILITIES

11,152,368

10,830,003

PROVISIONS FOR LIABILITIES

1,232,903

849,882

NET ASSETS

9,919,465

9,980,121

CAPITAL AND RESERVES

Called up share capital

200

Share premium

499,810

Retained earnings

9,419,455

9,480,111

SHAREHOLDERS' FUNDS

9,919,465

9,980,121

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 24 September 2025 and were signed on its behalf by:

Mr G T Handley - Director

1.	STATUTORY INFORMATION

A.1 Plant & Haulage (York) 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.

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 as modified by the revaluation of certain assets.

These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

15% on cost and 10% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

10% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Cash at bank and in hand

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 with borrowings in current liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

200,000

AMORTISATION

At 1 April 2024

and 31 March 2025

200,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1 April 2024

1,203,083

3,812

1,074,570

2,281,465

Additions

-

111,600

At 31 March 2025

1,203,083

3,812

1,186,170

2,393,065

DEPRECIATION

At 1 April 2024

909,561

2,774

729,257

1,641,592

Charge for year

30,054

163

112,474

142,691

Reclassification/transfer

(7,015

)

-

7,015

-

At 31 March 2025

932,600

2,937

848,746

1,784,283

NET BOOK VALUE

At 31 March 2025

270,483

875

337,424

608,782

At 31 March 2024

293,522

1,038

345,313

639,873

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

BATA shares

24,071

22,640

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

8,781,900

Revaluations

225,998

At 31 March 2025

9,007,898

NET BOOK VALUE

At 31 March 2025

9,007,898

At 31 March 2024

8,781,900

Fair value at 31 March 2025 is represented by:

£

Valuation in 2023

4,261,981

Valuation in 2025

225,998

Cost

4,519,919

9,007,898

Investment property comprises of several units held in both Osbaldwick & Elvington in York. The fair value of the investment properties has been arrived at on the basis of a valuation carried out at 31 March 2025 by the directors of the company. The valuation was made on an open market value basis by reference to market evidence available.

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

258,120

323,260

Other debtors

349,491

100,566

607,611

423,826

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

155,173

246,253

Taxation and social security

108,574

147,510

Other creditors

259,457

237,248

523,204

631,011

10.	RELATED PARTY DISCLOSURES

Included in 'Other Debtors' is £260,000 (2024 : Nil) due from a connected party to a director of the company. Interest is charged on any outstanding balances at HMRC approved interest rate. The balance was fully repaid within 9 months of the year end.

11.	RETAINED EARNINGS

Included within retained earnings are amounts of £3,365,984 (2024: £3,523,036) in respect of property revaluations undertaken, less related deferred tax charge thereon. As these profits are unrealised they are not available to be distributed.