Company Registration No. NI667399 (Northern Ireland)
Moh Haulage Ltd
Unaudited accounts
for the year ended 31 March 2026
Moh Haulage Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
201,674
44,250
Cash at bank and in hand
33,810
37,549
Creditors: amounts falling due within one year
(418,831)
(258,932)
Net current liabilities
(177,050)
(41,504)
Called up share capital
3
3
Profit and loss account
24,621
2,743
Shareholders' funds
24,624
2,746
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by
Julie O'Hagan
Director
Company Registration No. NI667399
Moh Haulage Ltd
Notes to the Accounts
for the year ended 31 March 2026
Moh Haulage Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI667399. The registered office is 39 Carrowdoon Road, Dunloy, Ballymena, County Antrim, BT44 9DL, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% Reducing - Balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of haulage services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Having reviewed the resources available the directors believe that the company has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in the preparation of its financial statements.
Moh Haulage Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
-
44,250
-
44,250
Additions
167,800
-
896
168,696
At 31 March 2026
167,800
44,250
896
212,946
Charge for the year
2,340
8,850
82
11,272
At 31 March 2026
2,340
8,850
82
11,272
At 31 March 2026
165,460
35,400
814
201,674
At 31 March 2025
-
44,250
-
44,250
Amounts falling due within one year
Trade debtors
179,902
179,879
Amounts due from group undertakings etc.
1,000
-
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
35,418
44,585
Trade creditors
116,517
36,583
Taxes and social security
4,963
5,167
Other creditors
261,933
158,413
Allotted, called up and fully paid:
3 Ordinary shares of £1 each
3
3
8
Average number of employees
During the year the average number of employees was 4 (2025: 4).