REGISTERED NUMBER: 00772406 (England and Wales)

W T SIBLEY (HAULAGE) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K J Sibley

Mr J W P Sibley

REGISTERED OFFICE:

28 Foyle Road

Chandlers Ford

Eastleigh

Hampshire

SO53 4QP

REGISTERED NUMBER:

00772406 (England and Wales)

FIXED ASSETS

Tangible assets

4

368,089

374,575

CURRENT ASSETS

Debtors

5

2,317

2,461

Cash at bank

214,457

210,878

216,774

213,339

CREDITORS

Amounts falling due within one year

6

(18,171

)

(18,412

)

NET CURRENT ASSETS

198,603

194,927

TOTAL ASSETS LESS CURRENT LIABILITIES

566,692

569,502

CAPITAL AND RESERVES

Called up share capital

122,126

122,126

Profit and loss account - unrealised

100,398

100,398

Profit and loss account - realised

344,168

346,978

SHAREHOLDERS' FUNDS

566,692

569,502

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

Mr J W P Sibley - Director

1.	STATUTORY INFORMATION

W T Sibley (Haulage) 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 FRS "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The disclosure requirements of section 1A of FRS have been applied other than where additional disclosure is required to show a true and far view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Tangible fixed assets and depreciation

Tangible fixed assets other than freehold land are stated at cost or valuation less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost or valuation less estimated residual value of each asset over its expected useful life, as follows:

Land & buildings

- 2% - 50% straight line

Computer equipment

Straight line over 3 years.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the income statement.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Financial assets

The Company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividend's payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Land &

Computer

buildings

equipment

Totals

£

£

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

592,242

316

592,558

DEPRECIATION

At 1 January 2025

217,957

26

217,983

Charge for year

6,380

106

6,486

At 31 December 2025

224,337

132

224,469

NET BOOK VALUE

At 31 December 2025

367,905

184

368,089

At 31 December 2024

374,285

290

374,575

Included in cost or valuation of land and buildings is freehold land of £ 240,000 (2024 - £ 240,000 ) which is not depreciated.

Cost or valuation at 31 December 2025 is represented by:

Land &

Computer

buildings

equipment

Totals

£

£

£

Valuation in 2009

100,398

-

100,398

Cost

491,844

316

492,160

592,242

316

592,558

Freehold land and buildings were valued on an open market basis on 31 December 2025 by the Directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,317

2,461

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

14,980

14,948

Other creditors

3,191

3,464

18,171

18,412

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, advances totalling £67,433 (2024: £65,888) were made to the company's directors. £67,271 (2024: £65,652) was repaid prior to the year-end. The balance outstanding to the directors at the year-end was £174 (2024: £336).

No interest is payable and the advances are repayable on demand.