REGISTERED NUMBER: 04375332 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

B & R DOHERTY (HAULAGE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D K Doherty

REGISTERED OFFICE:

548 Old Bedford Road

Luton

Bedfordshire

LU2 7BY

REGISTERED NUMBER:

04375332 (England and Wales)

ACCOUNTANTS:

Foxley Kingham

Chartered Accountants

260 - 270 Butterfield

Great Marlings

Luton

Bedfordshire

LU2 8DL

FIXED ASSETS

Tangible assets

4

1,559,332

1,528,286

CURRENT ASSETS

Stocks

-

21,250

Debtors

5

815,318

803,972

Cash at bank and in hand

386,860

323,214

1,202,178

1,148,436

CREDITORS

Amounts falling due within one year

6

623,034

583,650

NET CURRENT ASSETS

579,144

564,786

TOTAL ASSETS LESS CURRENT LIABILITIES

2,138,476

2,093,072

CREDITORS

Amounts falling due after more than one year

7

(776,739

)

(823,472

)

PROVISIONS FOR LIABILITIES

9

(298,135

)

(290,374

)

NET ASSETS

1,063,602

979,226

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,062,602

978,226

SHAREHOLDERS' FUNDS

1,063,602

979,226

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

Mr D K Doherty - Director

1.	STATUTORY INFORMATION

B & R Doherty (Haulage) 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

Basis of preparing the financial statements

The 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.

The year end has been changed from 5 April 2022 to 31 March 2022 so that the accounts are in line with month end.

Turnover

Turnover, represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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

The gain or loss arising on disposal of an asset is determined at the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the 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 Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 12 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

574,452

10,057

2,219,380

2,803,889

Additions

100,000

-

433,580

533,580

Disposals

(68,000

)

-

(45,000

)

(113,000

)

At 31 March 2025

606,452

10,057

2,607,960

3,224,469

DEPRECIATION

At 1 April 2024

284,475

6,332

984,796

1,275,603

Charge for year

47,327

932

363,815

412,074

Eliminated on disposal

(10,200

)

-

(12,340

)

(22,540

)

At 31 March 2025

321,602

7,264

1,336,271

1,665,137

NET BOOK VALUE

At 31 March 2025

284,850

2,793

1,271,689

1,559,332

At 31 March 2024

289,977

3,725

1,234,584

1,528,286

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

269,000

1,682,489

1,951,489

Additions

100,000

375,580

475,580

Disposals

(60,000

)

-

(60,000

)

At 31 March 2025

309,000

2,058,069

2,367,069

DEPRECIATION

At 1 April 2024

59,410

419,397

478,807

Charge for year

26,482

282,893

309,375

Eliminated on disposal

(9,000

)

-

(9,000

)

At 31 March 2025

76,892

702,290

779,182

NET BOOK VALUE

At 31 March 2025

232,108

1,355,779

1,587,887

At 31 March 2024

209,590

1,263,092

1,472,682

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

412,269

405,383

Other debtors

403,049

398,589

815,318

803,972

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

27,624

27,624

Hire purchase contracts

320,536

261,658

Trade creditors

104,655

190,987

Taxation and social security

68,233

10,777

Other creditors

71,671

73,727

Director's loan account

15,341

14,482

Accrued expenses

14,974

4,395

623,034

583,650

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans 1 - 2 years

26,638

53,717

Hire purchase contracts

750,101

769,755

776,739

823,472

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

54,262

81,341

Hire purchase contracts

1,070,637

1,031,413

1,124,899

1,112,754

Secured on the fixed assets and the bounce back loan amount is secured by the UK government.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

298,135

290,374

Deferred

tax

£

Balance at 1 April 2024

290,374

Provided during year

7,761

Balance at 31 March 2025

298,135