Registration number: 08287942

DJ Ball Haulage Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

DJ Ball Haulage Limited

Company Information

Directors	Mr D Ball Mr D J Ball Mr D Ball

Registered office

20A Moor Farm Road Airfield Industrial Estate Ashbourne Derbyshire DE6 1HD

Accountants

Coates and Partners Limited Chartered AccountantsThe Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP

DJ Ball Haulage Limited

(Registration number: 08287942)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,323,773	1,097,624
Current assets
Stocks		33,900	24,877
Debtors	5	633,389	565,237
Cash at bank and in hand		123,877	124,590
		791,166	714,704
Creditors: Amounts falling due within one year	6	(484,112)	(494,924)
Net current assets		307,054	219,780
Total assets less current liabilities		1,630,827	1,317,404
Creditors: Amounts falling due after more than one year	6	(154,525)	(158,984)
Provisions for liabilities		(256,302)	(198,241)
Net assets		1,220,000	960,179
Capital and reserves
Called up share capital		100	100
Retained earnings		1,219,900	960,079
Shareholders' funds		1,220,000	960,179

For the financial year ending 31 January 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

DJ Ball Haulage Limited

(Registration number: 08287942)
Balance Sheet as at 31 January 2026 (continued)

Approved and authorised by the Board on 7 May 2026 and signed on its behalf by:
 

......................................... Mr D Ball Director

DJ Ball Haulage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital incorporated in England and Wales registration number: 08287942.

The address of its registered office and place of business is:
20A Moor Farm Road
Airfield Industrial Estate
Ashbourne
Derbyshire
DE6 1HD
United Kingdom

These financial statements were authorised for issue by the Board on 7 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency is £ sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

DJ Ball Haulage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Government grants

Government grants received are only recognised when there is reasonable assurance that the entity will comply with the conditions attached to them and the grants will be received. Government grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grants are intended to compensate.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	15% reducing balance basis
Other property. plant and equipment	15% reducing balance basis

DJ Ball Haulage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease. Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a reducing balance basis. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the Profit and Loss Account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

DJ Ball Haulage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 35 (2025 - 32).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 February 2025	309,282	8,047	1,366,895	1,684,224
Additions	3,250	1,883	320,396	325,529
Disposals	-	-	(125,366)	(125,366)
At 31 January 2026	312,532	9,930	1,561,925	1,884,387
Depreciation
At 1 February 2025	4,624	5,448	459,938	470,010
Charge for the year	6,158	1,682	144,369	152,209
Eliminated on disposal	-	-	(61,605)	(61,605)
At 31 January 2026	10,782	7,130	542,702	560,614
Carrying amount
At 31 January 2026	301,750	2,800	1,019,223	1,323,773
At 31 January 2025	304,658	2,599	790,367	1,097,624

Included within the net book value of land and buildings above is £301,750 (2025 - £304,658) in respect of freehold land and buildings.
 

5

Debtors

Current	2026 £	2025 £
Trade debtors	610,548	541,165
Prepayments	22,841	24,072
	633,389	565,237

DJ Ball Haulage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		144,973	137,756
Trade creditors		96,279	101,740
Taxation and social security		179,915	192,091
Accruals and deferred income		3,866	2,263
Other creditors		59,079	61,074
		484,112	494,924