Donnell & Ellis Heavy Haulage Limited Filleted accounts for Companies House (small and micro)

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).