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H. D. S. Freight Services Limited

Registered Number
01621588
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

H. D. S. Freight Services Limited
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | Matthew Tony Peter Capel
| Debra Ann Keen
| Tony Reginald Sibley

Company Secretary | Debra Ann Keen

Registered Address | Grove House
| 2 Woodberry Grove
| London
| N12 0DR

Registered Number | 01621588 (England and Wales)

H. D. S. Freight Services Limited
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 87,840 |  |  |  | 110,213 |  |
Cash at bank and on hand |  | 4,383 |  |  |  | 2,328 |  |
|  | 92,223 |  |  |  | 112,541 |  |
Creditors amounts falling due within one year | 6 | (24,752) |  |  |  | (97,177) |  |
Net current assets (liabilities) |  |  |  | 67,471 |  |  |  | 15,364
Total assets less current liabilities |  |  |  | 67,471 |  |  |  | 15,364
Net assets |  |  |  | 67,471 |  |  |  | 15,364
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 66,471 |  |  |  | 14,364
Shareholders' funds |  |  |  | 67,471 |  |  |  | 15,364

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 9 February 2026, and are signed on its behalf by:
Debra Ann Keen Director Registered Company No. 01621588

H. D. S. Freight Services Limited
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and 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 (£).

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

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

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee 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.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current 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 statement of financial position date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| 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 and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 2

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 September 24 | 8,025
| At 31 August 25 | 8,025
| Amortisation and impairment
| At 01 September 24 | 8,025
| At 31 August 25 | 8,025
| Net book value
| At 31 August 25 | -
| At 31 August 24 | -

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 September 24 | 49,295
| At 31 August 25 | 49,295
| Depreciation and impairment
| At 01 September 24 | 49,295
| At 31 August 25 | 49,295
| Net book value
| At 31 August 25 | -
| At 31 August 24 | -

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 8,068 |  | 81,437
| Amounts owed by associates and joint ventures / participating interests | 51,238 |  | -
| Other debtors | 3,248 |  | 2,976
| Prepayments and accrued income | 2,508 |  | 3,022
| Total | 65,062 |  | 87,435

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 14,701 |  | 83,207
| Amounts owed to related parties | - |  | 9,003
| Taxation and social security | 5,741 |  | 740
| Other creditors | 2,152 |  | 2,152
| Accrued liabilities and deferred income | 2,158 |  | 2,075
| Total | 24,752 |  | 97,177