East Coast Storage (Handling) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01194034 (England and Wales)

Audited Financial Statements

for the Year Ended 30 September 2025

for

EAST COAST STORAGE (HANDLING) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Donnelly

K Bristow

REGISTERED OFFICE:

Clenchwarton Road

West Lynn

Kings Lynn

Norfolk

PE34 3LW

REGISTERED NUMBER:

01194034 (England and Wales)

AUDITORS:

Trevor Jones & Partners Ltd

Statutory Auditor

Unit 14

Hoddesdon Enterprise Centre

Pindar Road

Hoddesdon

Hertfordshire

EN11 0FJ

FIXED ASSETS

Tangible assets

4

8,327,693

6,390,819

CURRENT ASSETS

Debtors

5

1,059,780

1,011,766

Cash at bank

47,547

20,564

1,107,327

1,032,330

CREDITORS

Amounts falling due within one year

6

541,830

337,544

NET CURRENT ASSETS

565,497

694,786

TOTAL ASSETS LESS CURRENT
LIABILITIES

8,893,190

7,085,605

PROVISIONS FOR LIABILITIES

1,371,765

955,367

NET ASSETS

7,521,425

6,130,238

CAPITAL AND RESERVES

Called up share capital

100

Revaluation reserve

7

4,619,777

3,370,582

Retained earnings

2,901,548

2,759,556

SHAREHOLDERS' FUNDS

7,521,425

6,130,238

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

M Donnelly - Director

1.	STATUTORY INFORMATION

East Coast Storage (Handling) 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 rent received for storage of goods, sale of services, rental of units and self storage units, and is recognised in the profit and loss account on a straight line basis over the term of the lease excluding 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.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

25% on reducing balance, 15% on reducing balance and 2% on cost

Freehold property held for use in the production or supply of goods or services, or for administrative purposes, are stated in the balance sheet at their revalued amounts, being the fair value at the date of revaluation, determined from market-based evidence by appraisal undertaken by professional valuers or directors. Revaluations are performed with sufficient regularity such that the carrying amount does not differ materially from that which would be determined using fair values at the balance sheet date.

Any revaluation increase arising on the revaluation of such land and buildings is credited to the revaluation reserve.

No depreciation is provided on freehold land occupied by the company.

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 17 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

machinery

£

COST OR VALUATION

At 1 October 2024

6,520,500

-

680,160

Additions

-

313,587

44,500

Disposals

-

Revaluations

1,165,913

-

Reclassification/transfer

(483,881

)

483,881

195,570

At 30 September 2025

7,202,532

797,468

920,230

DEPRECIATION

At 1 October 2024

577,100

-

341,802

Charge for year

-

11,291

82,005

Eliminated on disposal

-

Revaluation adjustments

(499,679

)

-

Reclassification/transfer

(77,421

)

77,421

84,659

At 30 September 2025

-

88,712

508,466

NET BOOK VALUE

At 30 September 2025

7,202,532

708,756

411,764

At 30 September 2024

5,943,400

-

338,358

Fixtures

and

Motor

fittings

vehicles

Totals

£

COST OR VALUATION

At 1 October 2024

-

232,672

7,433,332

Additions

4,700

10,000

372,787

Disposals

-

(9,000

)

(9,000

)

Revaluations

-

1,165,913

Reclassification/transfer

-

(195,570

)

-

At 30 September 2025

4,700

38,102

8,963,032

DEPRECIATION

At 1 October 2024

-

123,611

1,042,513

Charge for year

59

8,057

101,412

Eliminated on disposal

-

(8,907

)

(8,907

)

Revaluation adjustments

-

(499,679

)

Reclassification/transfer

-

(84,659

)

-

At 30 September 2025

59

38,102

635,339

NET BOOK VALUE

At 30 September 2025

4,641

-

8,327,693

At 30 September 2024

-

109,061

6,390,819

Cost or valuation at 30 September 2025 is represented by:

Improvements

Freehold

to

Plant and

property

machinery

£

Valuation in 2009

2,913,625

-

Valuation in 2017

302,369

-

Valuation in 2025

1,165,913

-

Cost

2,820,625

797,468

920,230

7,202,532

797,468

920,230

Fixtures

and

Motor

fittings

vehicles

Totals

£

Valuation in 2009

-

2,913,625

Valuation in 2017

-

302,369

Valuation in 2025

-

1,165,913

Cost

4,700

38,102

4,581,125

4,700

38,102

8,963,032

Freehold land and buildings were valued on an open market basis on 30 September 2024 by the Directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

141,959

142,727

Amounts owed by group undertakings

839,422

829,354

Other debtors

42,301

-

Prepayments and accrued income

36,098

39,685

1,059,780

1,011,766

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

229,718

193,697

Tax

161,473

65,646

Social security and other taxes

14,675

11,192

VAT

44,795

17,784

Other creditors

41,019

-

Payments received on account

43,526

Accrued expenses

6,624

5,699

541,830

337,544

7.

RESERVES

Revaluation

reserve

£

At 1 October 2024

3,370,582

Revaluation in year

1,249,195

At 30 September 2025

4,619,777

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Christopher James Whale (Senior Statutory Auditor)

for and on behalf of Trevor Jones & Partners Ltd

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M Donnelly and Mr M Donnelly by virtue of their jointly owned 100% shareholding in the parent company, Martin Mathews & Co Ltd..