REGISTERED NUMBER: 07948385 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 1 APRIL 2024 TO 30 SEPTEMBER 2025

FOR

MALCOLM BRIGHT & SON

(HAULAGE & DISTRIBUTION) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Andrew Leadbeater

REGISTERED OFFICE:

Fearnley Farm

Wyke Lane

Bradford

West Yorkshire

BD12 9EQ

REGISTERED NUMBER:

07948385 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

1 Valley Court

Canal Road

Bradford

West Yorkshire

BD1 4SP

FIXED ASSETS

Intangible assets

3

-

-

Tangible assets

4

118,342

303,180

118,342

303,180

CURRENT ASSETS

Stocks

736

4,570

Debtors

5

160,024

154,291

Cash at bank and in hand

45,468

43,214

206,228

202,075

CREDITORS

Amounts falling due within one year

6

98,365

168,263

NET CURRENT ASSETS

107,863

33,812

TOTAL ASSETS LESS CURRENT LIABILITIES

226,205

336,992

CREDITORS

Amounts falling due after more than one year

7

-

(31,740

)

PROVISIONS FOR LIABILITIES

(24,583

)

-

NET ASSETS

201,622

305,252

CAPITAL AND RESERVES

Called up share capital

100

100

Profit and loss account

201,522

305,152

201,622

305,252

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 June 2026 and were signed by:

Andrew Leadbeater - Director

1.	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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Not depreciated

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2024 - 6 ) .

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 30 September 2025

20,000

AMORTISATION

At 1 April 2024

and 30 September 2025

20,000

NET BOOK VALUE

At 30 September 2025

-

At 31 March 2024

-

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2024

14,989

20,761

18,509

832,672

886,931

Disposals

-

-

-

(697,177

)

(697,177

)

At 30 September 2025

14,989

20,761

18,509

135,495

189,754

DEPRECIATION

At 1 April 2024

-

11,532

10,744

561,475

583,751

Charge for period

-

900

1,659

46,577

49,136

Eliminated on disposal

-

-

-

(561,475

)

(561,475

)

At 30 September 2025

-

12,432

12,403

46,577

71,412

NET BOOK VALUE

At 30 September 2025

14,989

8,329

6,106

88,918

118,342

At 31 March 2024

14,989

9,229

7,765

271,197

303,180

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

67,860

146,324

Amounts owed by group undertakings

82,473

-

Other debtors

9,691

7,967

160,024

154,291

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

8,513

Hire purchase contracts

-

57,361

Trade creditors

36,339

40,021

Taxation and social security

57,004

59,421

Other creditors

5,022

2,947

98,365

168,263

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

19,040

Hire purchase contracts

-

12,700

-

31,740