Registration number: 06028255

M & H Transport Services Limited

Contents

Company Information	1
Balance Sheet	2
Statement of Changes in Equity	3
Notes to the Unaudited Financial Statements	4 to 6

M & H Transport Services Limited

Company Information

Directors

Mrs L Hawkins Mr M J Hawkins Mr J Hawkins

Registered office

Jasmine Cottage Bodymoor Heath Lane Bodymoor Heath Sutton Coldfield West Midlands B76 0EQ

Accountants

Wychbury Greaves Station House Station Road Rugeley Staffordshire WS15 3HA

M & H Transport Services Limited

(Registration number: 06028255)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	15,232	9,610
Current assets
Debtors		19,688	16,477
Cash at bank and in hand		12,301	44,561
		31,989	61,038
Creditors: Amounts falling due within one year		(19,528)	(44,048)
Net current assets		12,461	16,990
Total assets less current liabilities		27,693	26,600
Provisions for liabilities		(2,319)	(1,826)
Net assets		25,374	24,774
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		24,374	23,774
Shareholders' funds		25,374	24,774

For the financial year ending 31 March 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 23 December 2025 and signed on its behalf by:
 

......................................... Mr M J Hawkins Director

M & H Transport Services Limited

Statement of Changes in Equity for the Year Ended 31 March 2025

	Share capital £	Retained earnings £	Total £
At 1 April 2024	1,000	23,774	24,774
Profit for the year	-	2,100	2,100
Dividends	-	(1,500)	(1,500)
At 31 March 2025	1,000	24,374	25,374

	Share capital £	Retained earnings £	Total £
At 1 April 2023	1,000	41,204	42,204
Profit for the year	-	25,770	25,770
Dividends	-	(43,200)	(43,200)
At 31 March 2024	1,000	23,774	24,774

M & H Transport Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
Jasmine Cottage
Bodymoor Heath Lane
Bodymoor Heath
Sutton Coldfield
West Midlands
B76 0EQ

These financial statements were authorised for issue by the Board on 23 December 2025.

2	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 current and 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.

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 taxable income.

M & H Transport Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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
Motor Vehicle	25% Reducing
Office Equipment	25% Reducing

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

M & H Transport Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2024	75,000	75,000
At 31 March 2025	75,000	75,000
Amortisation
At 1 April 2024	75,000	75,000
At 31 March 2025	75,000	75,000
Carrying amount
At 31 March 2025	-	-

5	Tangible assets

	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	1,831	55,450	57,281
Additions	-	10,700	10,700
At 31 March 2025	1,831	66,150	67,981
Depreciation
At 1 April 2024	801	46,870	47,671
Charge for the year	258	4,820	5,078
At 31 March 2025	1,059	51,690	52,749
Carrying amount
At 31 March 2025	772	14,460	15,232
At 31 March 2024	1,030	8,580	9,610

6	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	1,428	1,891