Hawthorns Logistics Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07069317

Hawthorns Logistics Limited

Filleted Unaudited Abridged Financial Statements

30 November 2025

Hawthorns Logistics Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Abridged Financial Statements of Hawthorns Logistics Limited

Year ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of Hawthorns Logistics Limited for the year ended 30 November 2025, which comprise the abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Hawthorns Logistics Limited, as a body. Our work has been undertaken solely to prepare for your approval the abridged financial statements of Hawthorns Logistics Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hawthorns Logistics Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Hawthorns Logistics Limited has kept adequate accounting records and to prepare statutory abridged financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hawthorns Logistics Limited. You consider that Hawthorns Logistics Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the abridged financial statements of Hawthorns Logistics Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory abridged financial statements.

3S ACCOUNTANCY Chartered Accountants

5-8 Priestgate Darlington DL1 1NL

21 May 2026

Hawthorns Logistics Limited

Abridged Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		2,470,606	2,097,407

Current assets

Debtors	1,193,317	1,230,626
Cash at bank and in hand	641,125	654,768
	------------	------------
	1,834,442	1,885,394

Creditors: amounts falling due within one year	1,474,493		1,402,040
	------------		------------
Net current assets		359,949	483,354
		------------	------------
Total assets less current liabilities		2,830,555	2,580,761

Creditors: amounts falling due after more than one year	6		1,288,458	986,279

Provisions

Taxation including deferred tax	551,313	479,293
	------------	------------
Net assets	990,784	1,115,189
	------------	------------

Capital and reserves

Called up share capital	100	100
Profit and loss account	990,684	1,115,089
	---------	------------
Shareholders funds	990,784	1,115,189
	---------	------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 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 abridged financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Hawthorns Logistics Limited

Abridged Statement of Financial Position (continued)

30 November 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 21 May 2026 , and are signed on behalf of the board by:

AF Kilsby

Director

Company registration number: 07069317

Hawthorns Logistics Limited

Notes to the Abridged Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Tower Road, Washington, Tyne & Wear, NE37 2SH.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Corporation tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	20% reducing balance
Vehicles and trailers	-	33% straight line and 25% reducing balance
Equipment	-	33% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the abridged statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 53 (2024: 51 ).

5. Tangible assets

	£
Cost
At 1 December 2024	4,294,656
Additions	1,287,399
Disposals	( 442,190)
	------------
At 30 November 2025	5,139,865
	------------
Depreciation
At 1 December 2024	2,197,249
Charge for the year	695,786
Disposals	( 223,776)
	------------
At 30 November 2025	2,669,259
	------------
Carrying amount
At 30 November 2025	2,470,606
	------------
At 30 November 2024	2,097,407
	------------

6. Creditors: amounts falling due after more than one year

Included within creditors due after more than one year are hire purchase agreements of £1,275264 (2024: £983,088) which are secured on the assets acquired.

7. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	20,000	20,000
	--------	--------

8. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
AF Kilsby	( 1,595)	130,908	( 135,910)	( 6,597)
CJ Kilsby	( 1,596)	130,908	( 135,909)	( 6,597)
	-------	---------	---------	--------
	( 3,191)	261,816	( 271,819)	( 13,194)
	-------	---------	---------	--------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
AF Kilsby	( 2,296)	123,426	( 122,725)	( 1,595)
CJ Kilsby	( 2,297)	123,426	( 122,725)	( 1,596)
	-------	---------	---------	-------
	( 4,593)	246,852	( 245,450)	( 3,191)
	-------	---------	---------	-------

9. Related party transactions

During the year payments of £ 20,000 (2024: £20,000) have been made to Mr CJ Kilsby , Mrs AF Kilsby and InvestAcc Pension Trustees Limited for the lease of a haulage yard. During the year the company sold services to Carr House Electrical Limited, a company with common directors, of £627,942 (2024: £157,252) and purchased services of £93,013 (2024: £50,670). The balance due from Carr House Electrical Limited at the year end was £132,166 (2024: £40,467). Also during the year the company made sales to Hawthorns (UK) Limited, a company under common control, of £nil (2024: £11,520).