REGISTERED NUMBER: SC198843 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

HOLT TRANSPORT LIMITED

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

726,068

597,405

CURRENT ASSETS

Debtors

154,494

202,135

Cash at bank

88,525

64,569

243,019

266,704

CREDITORS

Amounts falling due within one year

395,926

398,735

NET CURRENT LIABILITIES

(152,907

)

(132,031

)

TOTAL ASSETS LESS CURRENT LIABILITIES

573,161

465,374

CREDITORS

Amounts falling due after more than one year

273,257

189,826

NET ASSETS

299,904

275,548

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

299,804

275,448

SHAREHOLDERS' FUNDS

299,904

275,548

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Balance Sheet for the year ended 31 August 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 21 May 2026 and were signed by:

K A Holt - Director

1.	STATUTORY INFORMATION

Holt Transport Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC198843

Registered office:

22 Backbrae Street

Kilsyth

Glasgow

G65 0NH

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 & revenue recognition

Turnover represents net invoiced sales of goods, excluding value added tax. Revenue is recognised when goods and services are delivered to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 16 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

963,245

Additions

362,110

Disposals

(117,537

)

At 31 August 2025

1,207,818

DEPRECIATION

At 1 September 2024

365,840

Charge for year

208,014

Eliminated on disposal

(92,104

)

At 31 August 2025

481,750

NET BOOK VALUE

At 31 August 2025

726,068

At 31 August 2024

597,405

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 September 2024

797,557

Additions

356,115

Disposals

(83,000

)

At 31 August 2025

1,070,672

DEPRECIATION

At 1 September 2024

261,006

Charge for year

194,911

Eliminated on disposal

(63,714

)

At 31 August 2025

392,203

NET BOOK VALUE

At 31 August 2025

678,469

At 31 August 2024

536,551

5.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Hire Purchase

435,360

331,054

Factor Account

-

26,318

435,360

357,372

The bank overdraft is secured by an insurance policy from the Bank of Scotland.

The Hire Purchase creditor is secured over the relevant assets.

The Factor Account is secured over the debtors of the company.

6.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is K A Holt.