REGISTERED NUMBER: SC494730 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

SPITTAL HAULAGE SCOTLAND LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A H Spittal

REGISTERED OFFICE:

Berryhill Farm

Auchinleck

Ayrshire

KA18 2NB

REGISTERED NUMBER:

SC494730 (Scotland)

ACCOUNTANTS:

Henry Brown & Co

Chartered Accountants

26 Portland Road

Kilmarnock

Ayrshire

KA1 2EB

FIXED ASSETS

Tangible assets

4

429,749

450,637

CURRENT ASSETS

Debtors

5

332,328

292,752

Cash at bank

379,548

280,900

711,876

573,652

CREDITORS

Amounts falling due within one year

6

196,786

144,385

NET CURRENT ASSETS

515,090

429,267

TOTAL ASSETS LESS CURRENT LIABILITIES

944,839

879,904

CREDITORS

Amounts falling due after more than one year

7

(3,042

)

(13,193

)

PROVISIONS FOR LIABILITIES

(107,437

)

(120,224

)

NET ASSETS

834,360

746,487

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

834,359

746,486

SHAREHOLDERS' FUNDS

834,360

746,487

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

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

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 26 February 2026 and were signed by:

A H Spittal - Director

1.	STATUTORY INFORMATION

Spittal Haulage Scotland Limited is a private company, limited by shares , registered in Scotland. 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 (£).

The accounts relate to a single entity.

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.

Turnover

Turnover represents the net invoiced sales of haulage services, 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.

Motor vehicles

-

25% on reducing balance

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 12 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 November 2024

999,834

Additions

200,877

Disposals

(262,950

)

At 31 October 2025

937,761

DEPRECIATION

At 1 November 2024

549,197

Charge for year

143,251

Eliminated on disposal

(184,436

)

At 31 October 2025

508,012

NET BOOK VALUE

At 31 October 2025

429,749

At 31 October 2024

450,637

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

332,328

292,752

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

59,392

25,234

Taxation and social security

92,639

69,863

Other creditors

34,755

39,288

196,786

144,385

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,042

13,193

8.	RELATED PARTY DISCLOSURES

During the year the company provided haulage services to A&A Spittal Limited, a company in which A Spittal is a director, the value of these services was £222,878(2024 - £139,148 ) . At the year end date A&A Spittal Limited owed £96,000 (2024: £nil) to Spittal Haulage Scotland Limited.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is A H Spittal.