Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 00687938 Mr Andrew Hazell Mr Matthew Hazell Mr Martyn Hazell Mr Mark Hazell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00687938 2024-12-31 00687938 2025-12-31 00687938 2025-01-01 2025-12-31 00687938 frs-core:CurrentFinancialInstruments 2025-12-31 00687938 frs-core:FurnitureFittings 2025-12-31 00687938 frs-core:FurnitureFittings 2025-01-01 2025-12-31 00687938 frs-core:FurnitureFittings 2024-12-31 00687938 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 00687938 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00687938 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 00687938 frs-core:MotorVehicles 2025-12-31 00687938 frs-core:MotorVehicles 2025-01-01 2025-12-31 00687938 frs-core:MotorVehicles 2024-12-31 00687938 frs-core:PlantMachinery 2025-12-31 00687938 frs-core:PlantMachinery 2025-01-01 2025-12-31 00687938 frs-core:PlantMachinery 2024-12-31 00687938 frs-core:RevaluationReserve 2024-12-31 00687938 frs-core:RevaluationReserve 2025-12-31 00687938 frs-core:ShareCapital 2025-12-31 00687938 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 00687938 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 00687938 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 00687938 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00687938 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 00687938 frs-bus:SmallEntities 2025-01-01 2025-12-31 00687938 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00687938 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00687938 frs-core:ListedExchangeTraded 2025-12-31 00687938 frs-core:ListedExchangeTraded 2024-12-31 00687938 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 00687938 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-12-31 00687938 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-12-31 00687938 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-12-31 00687938 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-12-31 00687938 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 00687938 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-12-31 00687938 frs-bus:Director1 2025-01-01 2025-12-31 00687938 frs-bus:Director2 2025-01-01 2025-12-31 00687938 frs-bus:Director3 2025-01-01 2025-12-31 00687938 frs-bus:Director4 2025-01-01 2025-12-31 00687938 frs-countries:EnglandWales 2025-01-01 2025-12-31 00687938 2023-12-31 00687938 2024-12-31 00687938 2024-01-01 2024-12-31 00687938 frs-core:CurrentFinancialInstruments 2024-12-31 00687938 frs-core:RevaluationReserve 2024-12-31 00687938 frs-core:ShareCapital 2024-12-31 00687938 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 00687938
Hazells (Haulage) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Arthur Gait & Company Limited
Hazells (Haulage) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Hazells (Haulage) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 00687938

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 200,002 |  | 228,186
Investments | 5 |  | 5,544,174 |  | 820,108
|  |  | 5,744,176 |  | 1,048,294
CURRENT ASSETS
Debtors | 6 | 2,495,108 |  | 2,487,511 |
Cash at bank and in hand |  | 540,857 |  | 5,610,080 |
|  | 3,035,965 |  | 8,097,591 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,380,885 ) |  | (2,418,771 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 655,080 |  | 5,678,820
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,399,256 |  | 6,727,114
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (7,015 )
NET ASSETS |  |  | 6,399,256 |  | 6,720,099
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Revaluation reserve | 9 |  | 119,261 |  | 119,261
Profit and Loss Account |  |  | 6,278,995 |  | 6,599,838
SHAREHOLDERS' FUNDS |  |  | 6,399,256 |  | 6,720,099

Page 1
Page 2
Hazells (Haulage) Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Martyn Hazell Director
14/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Hazells (Haulage) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Hazells (Haulage) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00687938 . The registered office is Hazells Yard, Nash Road, Newport, South Wales, NP18 2BS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | No Depreciation
Plant & Machinery | 20% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 15% Reducing Balance

2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Hazells (Haulage) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 216,870 | 51,114 | 35,640 | 771 | 304,395
Disposals | (16,870 ) | (51,114 ) | (23,400 ) | (771 ) | (92,155 )
As at 31 December 2025 | 200,000 | - | 12,240 | - | 212,240
Depreciation
As at 1 January 2025 | 16,744 | 26,048 | 32,646 | 771 | 76,209
Provided during the period | 19 | 5,243 | (2,732 ) | - | 2,530
Disposals | (16,763 ) | (31,291 ) | (17,676 ) | (771 ) | (66,501 )
As at 31 December 2025 | - | - | 12,238 | - | 12,238
Net Book Value
As at 31 December 2025 | 200,000 | - | 2 | - | 200,002
As at 1 January 2025 | 200,126 | 25,066 | 2,994 | - | 228,186

5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 820,108
Additions | 5,568,762
Disposals | (1,086,173 )
Revaluations | 241,477
As at 31 December 2025 | 5,544,174
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 5,544,174
As at 1 January 2025 | 820,108

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 2,952
Amounts owed by group undertakings | 2,478,868 |  | 2,388,319
Other debtors | 16,240 |  | 96,240
| 2,495,108 |  | 2,487,511

Page 4
Page 5
Hazells (Haulage) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 3,697
Amounts owed to group undertakings | 2,354,545 |  | 2,387,890
Other creditors | 15,078 |  | 16,478
Taxation and social security | 11,262 |  | 10,706
| 2,380,885 |  | 2,418,771

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

9. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2025 | 119,261 | 6,599,838
Profit for the year and total comprehensive income | - | 179,157
Dividends paid | - | (500,000)
As at 31 December 2025 | 119,261 | 6,278,995

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