REGISTERED NUMBER: 09052119 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2026

FOR

PARKER & SON TRANSPORT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Parker

REGISTERED OFFICE:

Venture Court

2 Debdale Road

Wellingborough

Northamptonshire

NN8 5AA

REGISTERED NUMBER:

09052119 (England and Wales)

ACCOUNTANTS:

ISIS Business Solutions (Northants) LLP

Venture Court

2 Debdale Road

Wellingborough

Northamptonshire

NN8 5AA

FIXED ASSETS

Tangible assets

4

150,731

165,038

CURRENT ASSETS

Debtors

5

141,563

228,671

Cash at bank and in hand

215,522

116,939

357,085

345,610

CREDITORS

Amounts falling due within one year

6

196,450

203,639

NET CURRENT ASSETS

160,635

141,971

TOTAL ASSETS LESS CURRENT LIABILITIES

311,366

307,009

CREDITORS

Amounts falling due after more than one year

7

31,793

34,858

NET ASSETS

279,573

272,151

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

279,571

272,149

SHAREHOLDERS' FUNDS

279,573

272,151

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26th June 2026 and were signed by:

G Parker - Director

1.	STATUTORY INFORMATION

Parker & Son Transport Ltd 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 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Taxation

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

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st March 2025

3,204

3,383

12,086

Additions

-

-

415

Disposals

-

-

-

At 28th February 2026

3,204

3,383

12,501

DEPRECIATION

At 1st March 2025

3,204

3,383

10,411

Charge for year

-

-

296

Eliminated on disposal

-

-

-

At 28th February 2026

3,204

3,383

10,707

NET BOOK VALUE

At 28th February 2026

-

-

1,794

At 28th February 2025

-

-

1,675

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st March 2025

334,742

18,095

371,510

Additions

82,703

-

83,118

Disposals

(84,406

)

-

(84,406

)

At 28th February 2026

333,039

18,095

370,222

DEPRECIATION

At 1st March 2025

178,280

11,194

206,472

Charge for year

65,578

1,725

67,599

Eliminated on disposal

(54,580

)

-

(54,580

)

At 28th February 2026

189,278

12,919

219,491

NET BOOK VALUE

At 28th February 2026

143,761

5,176

150,731

At 28th February 2025

156,462

6,901

165,038

The net book value of tangible fixed assets includes £ 128,286 (2025 - £ 142,421 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

71,773

126,093

Amounts owed by group undertakings

47,244

80,283

Other debtors

22,546

22,295

141,563

228,671

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

22,756

32,367

Trade creditors

13,590

6,889

Amounts owed to group undertakings

72,888

72,888

Taxation and social security

75,441

74,986

Other creditors

11,775

16,509

196,450

203,639

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

31,793

34,858

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other creditors is an amount owing by the company to the director of £92 (2025: £8,623). This Loan has no repayment terms.

9.	RELATED PARTY DISCLOSURES

During the year, the Company entered into transactions with related parties.

The Company paid an amount of £30,000 (2025: £30,000) to Parker Equipment Hire Limited.

At the balance sheet date, the company was owed £47,243 from Parker Equipment Hire Limited (2025: £80,283)

At the balance sheet date, the Company owed £72,888 to Parker Transport Holdings Limited (2025: £72,888).