BrightAccountsProduction v1.0.0 v1.0.0 2024-10-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company continued to be that of Haulage. 18 May 2026 8 10 04543735 2025-09-30 04543735 2024-09-30 04543735 2023-09-30 04543735 2024-10-01 2025-09-30 04543735 2023-10-01 2024-09-30 04543735 uk-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04543735 uk-curr:PoundSterling 2024-10-01 2025-09-30 04543735 uk-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04543735 uk-bus:FullAccounts 2024-10-01 2025-09-30 04543735 uk-bus:Director1 2024-10-01 2025-09-30 04543735 uk-bus:Director2 2024-10-01 2025-09-30 04543735 uk-bus:RegisteredOffice 2024-10-01 2025-09-30 04543735 uk-bus:Agent1 2024-10-01 2025-09-30 04543735 uk-core:ShareCapital 2025-09-30 04543735 uk-core:ShareCapital 2024-09-30 04543735 uk-core:RetainedEarningsAccumulatedLosses 2025-09-30 04543735 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 04543735 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-09-30 04543735 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-09-30 04543735 uk-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 04543735 uk-bus:FRS102 2024-10-01 2025-09-30 04543735 uk-core:PlantMachinery 2024-10-01 2025-09-30 04543735 uk-core:CurrentFinancialInstruments 2025-09-30 04543735 uk-core:CurrentFinancialInstruments 2024-09-30 04543735 uk-core:WithinOneYear 2025-09-30 04543735 uk-core:WithinOneYear 2024-09-30 04543735 uk-core:WithinOneYear 2025-09-30 04543735 uk-core:WithinOneYear 2024-09-30 04543735 uk-core:WithinOneYear 2025-09-30 04543735 uk-core:WithinOneYear 2024-09-30 04543735 uk-core:AfterOneYear 2025-09-30 04543735 uk-core:AfterOneYear 2024-09-30 04543735 uk-core:AfterOneYear 2025-09-30 04543735 uk-core:AfterOneYear 2024-09-30 04543735 uk-core:BetweenOneTwoYears 2025-09-30 04543735 uk-core:BetweenOneTwoYears 2024-09-30 04543735 uk-core:BetweenOneFiveYears 2025-09-30 04543735 uk-core:BetweenOneFiveYears 2024-09-30 04543735 uk-core:EmployeeBenefits 2024-09-30 04543735 uk-core:EmployeeBenefits 2024-10-01 2025-09-30 04543735 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-09-30 04543735 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-09-30 04543735 uk-core:OtherDeferredTax 2025-09-30 04543735 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-09-30 04543735 uk-core:EmployeeBenefits 2025-09-30 04543735 2024-10-01 2025-09-30 04543735 uk-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 xbrli:pure iso4217:GBP xbrli:shares

Garcha Haulage Ltd

Unaudited Financial Statements

for the financial year ended 30 September 2025

Garcha Haulage Ltd

DIRECTORS AND OTHER INFORMATION

Directors | Mr Kulwant Garcha
| Mr Amandeep Singh
Company Registration Number | 04543735
Registered Office and Business Address | 20 Bell Road
| Walsall
| England
| WS5 3JW
| United Kingdom
Accountants | McGlone Wardzynski Ltd
| The Halo Centre
| Progress Way
| Coventry
| CV3 2NT
| United Kingdom

Garcha Haulage Ltd

Company Registration Number: 04543735

BALANCE SHEET

as at 30 September 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 55,422 |  | 222,298
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 5 | 184,699 |  | 133,318
Cash at bank and in hand |  |  | 105,106 |  | 13,393
|  |  | ───────── |  | ─────────
|  |  | 289,805 |  | 146,711
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 6 | (118,108) |  | (129,330)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 171,697 |  | 17,381
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 227,119 |  | 239,679
Creditors:

amounts falling due after more than one year |  | 7 | (210,416) |  | (52,083)
Provisions for liabilities |  | 9 | (10,530) |  | (42,236)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 6,173 |  | 145,360
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1,000 |  | 1,000
Retained earnings |  |  | 5,173 |  | 144,360
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 6,173 |  | 145,360
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 18 May 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr Kulwant Garcha |  |  |  |  |
Director |  |  |  |  |
________________________________

Mr Amandeep Singh

Director

Garcha Haulage Ltd

RECONCILIATION OF SHAREHOLDERS' FUNDS

as at 30 September 2025

| Called up | Retained | Total
| share | earnings |
| capital |  |
| £ | £ | £
At 1 October 2023 | - | 178,519 | 178,519
| ───────── | ───────── | ─────────
Loss for the financial year | - | (19,659) | (19,659)
| ───────── | ───────── | ─────────
Payment of dividends | - | (14,500) | (14,500)
| ───────── | ───────── | ─────────
At 30 September 2024 | 1,000 | 144,360 | 145,360
| ───────── | ───────── | ─────────
Loss for the financial year | - | (69,187) | (69,187)
| ───────── | ───────── | ─────────
Payment of dividends | - | (70,000) | (70,000)
| ───────── | ───────── | ─────────
At 30 September 2025 | 1,000 | 5,173 | 6,173
| ═════════ | ═════════ | ═════════

Garcha Haulage Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

1. | General Information
| Garcha Haulage Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 20 Bell Road, Walsall, England, WS5 3JW.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 September 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 15% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Dividends
| Interim dividend paid during the year are £70,000.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Research and development
| Development expenditure is written off to the Profit and Loss Account in the financial year in which it is incurred.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 8, (2024 - 10).
|  | 2025 | 2024
|  | Number | Number
| Employees | 8 | 10
|  | ═════════ | ═════════

4. | Tangible assets
|  | Plant and | Total
|  | machinery |
|  | £ | £
| Cost
| At 1 October 2024 | 955,960 | 955,960
| Disposals | (264,000) | (264,000)
|  | ───────── | ─────────
| At 30 September 2025 | 691,960 | 691,960
|  | ───────── | ─────────
| Depreciation
| At 1 October 2024 | 733,662 | 733,662
| Charge for the financial year | 59,680 | 59,680
| On disposals | (156,804) | (156,804)
|  | ───────── | ─────────
| At 30 September 2025 | 636,538 | 636,538
|  | ───────── | ─────────
| Net book value
| At 30 September 2025 | 55,422 | 55,422
|  | ═════════ | ═════════
| At 30 September 2024 | 222,298 | 222,298
|  | ═════════ | ═════════

5. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 78,410 | 132,981
| Other debtors | 40,151 | 337
| Directors' current accounts (Note 10) | 60,800 | -
| Taxation (Note 8) | 5,338 | -
|  | ───────── | ─────────
|  | 184,699 | 133,318
|  | ═════════ | ═════════

6. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank loan | 50,000 | -
| Net obligations under finance leases
| and hire purchase contracts | 25,000 | 30,113
| Trade creditors | 29,061 | 38,730
| Taxation (Note 8) | 10,318 | 49,783
| Directors' current accounts | - | 463
| Other creditors | 729 | 7,241
| Accruals | 3,000 | 3,000
|  | ───────── | ─────────
|  | 118,108 | 129,330
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Bank loan | 158,333 | -
| Finance leases and hire purchase contracts | 52,083 | 52,083
|  | ───────── | ─────────
|  | 210,416 | 52,083
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 6) | 50,000 | -
| Repayable between one and two years | 158,333 | -
|  | ───────── | ─────────
|  | 208,333 | -
|  | ═════════ | ═════════
| Net obligations under finance leases
| and hire purchase contracts
| Repayable within one year | 25,000 | 30,113
| Repayable between one and five years | 52,083 | 52,083
|  | ───────── | ─────────
|  | 77,083 | 82,196
|  | ═════════ | ═════════

8. | Taxation | 2025 | 2024
|  | £ | £
| Debtors:
| PAYE / NI | 5,338 | -
|  | ═════════ | ═════════
| Creditors:
| VAT | 6,627 | 43,775
| Corporation tax | 3,691 | -
| PAYE / NI | - | 6,008
|  | ───────── | ─────────
|  | 10,318 | 49,783
|  | ═════════ | ═════════

9. | Provisions for liabilities
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 42,236 | 42,236 | 42,236
| Released during the financial year | (31,706) | (31,706) | -
|  | ───────── | ───────── | ─────────
| At financial year end | 10,530 | 10,530 | 42,236
|  | ═════════ | ═════════ | ═════════

10. | Directors' advances, credits and guarantees
| During the year the company entered into the following transactions with related parties: Included in debtors is an amount of £30,400 (2024: £Nil) due from Mr Kulwant Garcha. The maximum amount outstanding during the year was £30,400. The loan is interest-free and repayable on demand. Included in debtors is an amount of £30,400 (2024: £Nil) due from Mr Amandeep Singh. The maximum amount outstanding during the year was £30,400. The loan is interest-free and repayable on demand. Included in other debtors is a loan due from Palletman Services amounting to £15,000 (2024 £Nil). This organisation is connected by virtue of the fact that the owner of that business is the spouse of the Director of Garcha Haulage Limited.