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Registration number: NI655531

Clarke International Haulage Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Clarke International Haulage Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 9

Clarke International Haulage Ltd

Company Information

Directors | Mr Gavin Clarke The Late Kevin Clarke (Deceased)

Registered office | 35 Flagstaff Road Cloughoge Newry Co. Down BT35 8NR

Accountants | SP McKeown & Co Chartered Certified Accountants, Registered Auditors and Tax Advisors5 Lower Catherine Street Newry Co Down BT35 6BE

Clarke International Haulage Ltd

(Registration number: NI655531)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 80,183 | 81,166
Current assets |  |  |
Stocks | 5 | - | 10,450
Debtors | 6 | 26,968 | 26,968
Cash at bank and in hand |  | 226 | 1,357
|  | 27,194 | 38,775
Creditors: Amounts falling due within one year | 7 | (204,698) | (193,920)
Net current liabilities |  | (177,504) | (155,145)
Total assets less current liabilities |  | (97,321) | (73,979)
Creditors: Amounts falling due after more than one year | 7 | - | (4,452)
Provisions for liabilities |  | 22,162 | (15,422)
Net liabilities |  | (75,159) | (93,853)
Capital and reserves |  |  |
Called up share capital | 8 | 2 | 2
Retained earnings |  | (75,161) | (93,855)
Shareholders' deficit |  | (75,159) | (93,853)

For the financial year ending 30 September 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 July 2026 and signed on its behalf by:

......................................... Mr Gavin Clarke Director |  |

Clarke International Haulage Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is:
35 Flagstaff Road
Cloughoge
Newry
Co. Down
BT35 8NR

These financial statements were authorised for issue by the Board on 8 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Clarke International Haulage Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Depreciation

Asset class | Depreciation method and rate
Plant & machinery | 20% Reducing balance
Motor vehicles | 20% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Clarke International Haulage Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Clarke International Haulage Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 October 2024 | - | 167,503 | 167,503
Additions | 15,250 | - | 15,250
At 30 September 2025 | 15,250 | 167,503 | 182,753
Depreciation
At 1 October 2024 | - | 86,337 | 86,337
Charge for the year | - | 16,233 | 16,233
At 30 September 2025 | - | 102,570 | 102,570
Carrying amount
At 30 September 2025 | 15,250 | 64,933 | 80,183
At 30 September 2024 | - | 81,166 | 81,166

5 | Stocks

| 2025 £ | 2024 £
Work in progress | - | 10,450

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 2,966 | 2,966
Other debtors | 24,002 | 24,002
| 26,968 | 26,968

7 | Creditors

Creditors: amounts falling due within one year

Clarke International Haulage Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 5,429 | 5,579
Trade creditors |  | 85,753 | 76,427
Taxation and social security |  | 15,289 | 18,110
Accruals and deferred income |  | 1,800 | 2,014
Other creditors |  | 96,427 | 91,790
|  | 204,698 | 193,920

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | - | 4,452

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 2 | 2 | 2 | 2

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 4,452

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 5,429 | 5,579

Bank borrowings

Bounce back loan is denominated in sterling with a nominal interest rate of 2.5%, and the final instalment is due on 31 May 2026. The carrying amount at year end is £5,429 (2024 - £10,031).

10 | Related party transactions

Clarke International Haulage Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Transactions with directors

2025 | At 1 October 2024 £ | Repayments by director £ | At 30 September 2025 £
Mr Gavin Clarke
Directors loan repayable on demand | 4,952 | 2,446 | 7,398

2024 | At 1 October 2023 £ | Advances to director £ | Repayments by director £ | At 30 September 2024 £
Mr Gavin Clarke
Directors loan repayable on demand | 9,556 | (5,354) | 750 | 4,952

Clarke International Haulage Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Loans from related parties

2025 | Entities with joint control or significant influence £ | Total £
At start of period | 86,839 | 86,839
Advanced | 16,091 | 16,091
Repaid | (13,900) | (13,900)
At end of period | 89,030 | 89,030

2024 | Entities with joint control or significant influence £ | Total £
At start of period | 86,039 | 86,039
Advanced | 25,260 | 25,260
Repaid | (24,460) | (24,460)
At end of period | 86,839 | 86,839

Terms of loans from related parties

Personal Engraving Ltd is a company with a common shareholder and director. There is no interest chargeable on this loan. The Loan is included in other creditors < 1 year