CJL HAULAGE LTD

	Page
Accountant's Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—7

Report to the directors on the preparation of the unaudited statutory accounts of CJL HAULAGE LTD for the year ended 31 May 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of CJL HAULAGE LTD which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of CJL HAULAGE LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of CJL HAULAGE LTD and state those matters that we have agreed to state to the directors of CJL HAULAGE LTD , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CJL HAULAGE LTD and its directors as a body for our work or for this report.

It is your duty to ensure that CJL HAULAGE LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CJL HAULAGE LTD . You consider that CJL HAULAGE LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of CJL HAULAGE LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

6th July 2026

The Curtis Partnership

1 Tape Street

Cheadle

Stoke On Trent

Staffordshire

ST10 1BB

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CJL HAULAGE LTD

Statement of Financial Position

As At 31 May 2026

Statement of Financial Position

Registered number: 08813997

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		143,712		191,620

			143,712		191,620
CURRENT ASSETS
Debtors	5	70,425		58,195
Cash at bank and in hand		124,988		140,408

		195,413		198,603
Creditors: Amounts Falling Due Within One Year	6	(122,164 )		(167,362 )

NET CURRENT ASSETS (LIABILITIES)			73,249		31,241

TOTAL ASSETS LESS CURRENT LIABILITIES			216,961		222,861

Creditors: Amounts Falling Due After More Than One Year	7		(14,097 )		(67,568 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(27,305 )		(36,408 )

NET ASSETS			175,559		118,885

CAPITAL AND RESERVES
Called up share capital	11		3		3
Income Statement			175,556		118,882

SHAREHOLDERS' FUNDS			175,559		118,885

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CJL HAULAGE LTD

Statement of Financial Position (continued)

As At 31 May 2026

For the year ending 31 May 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Carl Lovatt Director	Miss Yvonne Braidley Director
6th July 2026

The notes on pages 4 to 7 form part of these financial statements.

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CJL HAULAGE LTD

Notes to the Financial Statements

For The Year Ended 31 May 2026

Notes to the Financial Statements

1. General Information

CJL HAULAGE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08813997 . The registered office is 1 Tape Street, Cheadle, Stoke On Trent, Staffordshire, ST10 1BB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance basis
Motor Vehicles	25% reducing balance basis

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CJL HAULAGE LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

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CJL HAULAGE LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 June 2025	37,711	500,405	538,116

As at 31 May 2026	37,711	500,405	538,116

Depreciation
As at 1 June 2025	34,137	312,359	346,496
Provided during the period	895	47,013	47,908

As at 31 May 2026	35,032	359,372	394,404

Net Book Value
As at 31 May 2026	2,679	141,033	143,712

As at 1 June 2025	3,574	188,046	191,620

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	39,390	40,153
Prepayments and accrued income	18,217	18,042
Directors' loan accounts	12,818	-

	70,425	58,195

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	53,471	67,499
Trade creditors	1,317	1,314
Corporation tax	26,577	-
Other taxes and social security	945	985
VAT	17,784	15,608
Other creditors	256	384
Accruals and deferred income	21,814	21,797
Directors' loan accounts	-	59,775

	122,164	167,362

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CJL HAULAGE LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	14,097	67,568

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	53,471	67,499
Later than one year and not later than five years	14,097	67,568

	67,568	135,067

	67,568	135,067

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	27,305	36,408

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 June 2025	36,408	36,408
Deferred taxation	(9,103 )	(9,103 )

Balance at 31 May 2026	27,305	27,305

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	3	3

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