REGISTERED NUMBER: 01232712 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ARNOLD BROS. (HAULAGE) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D N Arnold

SECRETARY:

Oakmore Limited

REGISTERED OFFICE:

Wainwright Street

Park Road

Dukinfield

Cheshire

SK16 5PL

REGISTERED NUMBER:

01232712 (England and Wales)

ACCOUNTANTS:

Moss & Williamson Limited

Chartered Accountants

3 Mellor Road

Cheadle Hulme

Cheadle

Cheshire

SK8 5AT

SOLICITORS:

Alfred Newton

Solicitors

61 Mottram Road

Stalybridge

Cheshire

SK15 2QP

FIXED ASSETS

Tangible assets

4

80,400

105,674

Investment property

5

500,000

480,000

580,400

585,674

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

212,635

221,697

Cash at bank and in hand

66,924

33,784

284,559

260,481

CREDITORS

Amounts falling due within one year

(318,607

)

(305,055

)

NET CURRENT LIABILITIES

(34,048

)

(44,574

)

TOTAL ASSETS LESS CURRENT LIABILITIES

546,352

541,100

PROVISIONS FOR LIABILITIES

6

(61,842

)

(68,133

)

NET ASSETS

484,510

472,967

CAPITAL AND RESERVES

Called up share capital

4,350

4,350

Share premium

48,960

48,960

Other reserves

6,770

6,770

Retained earnings

424,430

412,887

SHAREHOLDERS' FUNDS

484,510

472,967

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 April 2026 and were signed by:

D N Arnold - Director

1.	STATUTORY INFORMATION

Arnold Bros. (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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the amount derived from the provision of goods and services falling within the company's main activities after deduction of trade discounts and 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.

Freehold property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in 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 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 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.

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 11 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

329,648

Additions

7,002

Disposals

(30,328

)

At 31 December 2025

306,322

DEPRECIATION

At 1 January 2025

223,974

Charge for year

23,576

Eliminated on disposal

(21,628

)

At 31 December 2025

225,922

NET BOOK VALUE

At 31 December 2025

80,400

At 31 December 2024

105,674

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

480,000

Revaluations/ enhancements

20,000

At 31 December 2025

500,000

NET BOOK VALUE

At 31 December 2025

500,000

At 31 December 2024

480,000

The fair value of the investment property has been considered by D N Arnold [Director], who considers himself to have sufficient knowledge and experience of the local domestic property market to make the valuation.

In considering the valuation at 31 December 2025, the director has taken into account the most recent selling prices recorded at the Land Registry, for similar properties in the immediate vicinity, and is satisfied that the valuation of £500,000 (taking into account enhancements made during the year) is appropriate.

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

61,842

68,133

Deferred

tax

£

Balance at 1 January 2025

68,133

Movement

(6,291

)

Balance at 31 December 2025

61,842