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COMPANY REGISTRATION NUMBER: NI602931

Donnell & Ellis Heavy Haulage Limited

Filleted Unaudited Financial Statements

31 August 2025

Donnell & Ellis Heavy Haulage Limited

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 6,056,886 | 6,166,571
Investments | 7 |  | 1,162,808 | 800,000
|  | ------------ | ------------
|  | 7,219,694 | 6,966,571

Current assets

Debtors | 8 | 3,223,621 |  | 3,254,978
Cash at bank and in hand | 3,023,747 |  | 2,395,207
| ------------ |  | ------------
| 6,247,368 |  | 5,650,185

Creditors: amounts falling due within one year | 9 | 888,963 |  | 837,756
| ------------ |  | ------------
Net current assets |  | 5,358,405 | 4,812,429
|  | ------------- | -------------
Total assets less current liabilities |  | 12,578,099 | 11,779,000

Provisions

Taxation including deferred tax | 10 |  | 945,242 | 907,642
|  | ------------- | -------------
Net assets |  | 11,632,857 | 10,871,358
|  | ------------- | -------------

Capital and reserves

Called up share capital |  | 100 | 100
Non-distributable reserves |  | 34,147 | 34,980
Other reserves |  | 149,614 | 149,614
Profit and loss account |  | 11,448,996 | 10,686,664
|  | ------------- | -------------
Shareholders funds |  | 11,632,857 | 10,871,358
|  | ------------- | -------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
For the year ending 31 August 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Donnell & Ellis Heavy Haulage Limited

Statement of Financial Position (continued)

31 August 2025
These financial statements were approved by the board of directors and authorised for issue on 17 December 2025 , and are signed on behalf of the board by:

Mr William Donnell | Mrs Elaine Donnell
Director | Director

Company registration number: NI602931

Donnell & Ellis Heavy Haulage Limited

Notes to the Financial Statements

Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 46 Beltany Road, Omagh, Co Tyrone, BT78 5NF. The principal activity of the company during the year was freight transport by road.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis and in accordance with FRS102. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Current and deferred tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Deferred tax balances are recognised in respect of timing differences that have originated but not reversed by the Statement of Financial Position date. Current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Statement of Financial position date. Foreign currencies Foreign currency transactions are initially recorded in the functional currency, by applying the average exchange rate. Goodwill Positive purchased goodwill arising on acquisitions is capitalised, classified as an asset on the Statement of Financial Position and amortised over its estimated useful life.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Land and Buildings | - | 2% straight line
| Plant and Machinery | - | 20% reducing balance
| Fixtures and Fittings | - | 20% reducing balance
| Equipment | - | 10% straight line

Investments
Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
A review of the fair value of the investment property was performed by the directors during the year based on the independent valuation carried out by Pollock Commercial LLP in September 2016.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 31 (2024: 35 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 September 2024 and 31 August 2025 | 800,000
| ---------
Amortisation |
At 1 September 2024 and 31 August 2025 | 800,000
| ---------
Carrying amount |
At 31 August 2025 | –
| ---------
At 31 August 2024 | –
| ---------

6. Tangible assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 September 2024 | 2,724,132 | 10,807,349 | 149,277 | 220,037 | 13,900,795
Additions | 23,242 | 1,006,885 | 8,308 | – | 1,038,435
Disposals | – | ( 819,004) | – | – | ( 819,004)
| ------------ | ------------- | --------- | --------- | -------------
At 31 August 2025 | 2,747,374 | 10,995,230 | 157,585 | 220,037 | 14,120,226
| ------------ | ------------- | --------- | --------- | -------------
Depreciation |  |  |  |  |
At 1 September 2024 | 295,914 | 7,256,851 | 115,448 | 66,011 | 7,734,224
Charge for the year | 35,717 | 868,853 | 8,427 | 22,004 | 935,001
Disposals | – | ( 605,885) | – | – | ( 605,885)
| ------------ | ------------- | --------- | --------- | -------------
At 31 August 2025 | 331,631 | 7,519,819 | 123,875 | 88,015 | 8,063,340
| ------------ | ------------- | --------- | --------- | -------------
Carrying amount |  |  |  |  |
At 31 August 2025 | 2,415,743 | 3,475,411 | 33,710 | 132,022 | 6,056,886
| ------------ | ------------- | --------- | --------- | -------------
At 31 August 2024 | 2,428,218 | 3,550,498 | 33,829 | 154,026 | 6,166,571
| ------------ | ------------- | --------- | --------- | -------------

7. Investments

| Investment property
| £
Cost |
At 1 September 2024 | 800,000
Additions | 362,808
| ------------
At 31 August 2025 | 1,162,808
| ------------
Impairment |
At 1 September 2024 and 31 August 2025 | –
| ------------

Carrying amount |
At 31 August 2025 | 1,162,808
| ------------
At 31 August 2024 | 800,000
| ------------

8. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 1,903,470 | 1,887,053
Prepayments and accrued income | 214,081 | 238,423
Other debtors | 1,106,070 | 1,129,502
| ------------ | ------------
| 3,223,621 | 3,254,978
| ------------ | ------------

9. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 237,263 | 237,976
Accruals and deferred income | 75,375 | 168,197
Social security and other taxes | 556,301 | 352,017
Other creditors | 20,024 | 79,566
| --------- | ---------
| 888,963 | 837,756
| --------- | ---------

10. Provisions

| Deferred tax
| £
At 1 September 2024 | 907,642
Additions | 37,600
| ---------
At 31 August 2025 | 945,242
| ---------

11. Directors' advances, credits and guarantees
During the year the directors withdrew £59,542 from the company. As at the 31 August 2025 the balance owed to the directors was £20,024 (2024: £79,566).