REGISTERED NUMBER: 13693569 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

J & H HAULIERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Harmeet Singh

Mr Jaskirat Singh

SECRETARY:

REGISTERED OFFICE:

78 The Chase

Derby

Derbyshire

DE24 9PD

REGISTERED NUMBER:

13693569 (England and Wales)

ACCOUNTANTS:

Ark&Co Ltd

Chartered Accountants & Chartered Tax Advisers

The Maltings

2 Anderson Rd

Bearwood

Birmingham

West Midlands

B66 4AR

FIXED ASSETS

Tangible assets

4

134,635

127,872

CURRENT ASSETS

Debtors

5

118,582

76,928

Cash at bank and in hand

9,877

-

128,459

76,928

CREDITORS

Amounts falling due within one year

6

170,643

114,203

NET CURRENT LIABILITIES

(42,184

)

(37,275

)

TOTAL ASSETS LESS CURRENT LIABILITIES

92,451

90,597

CREDITORS

Amounts falling due after more than one year

7

88,632

95,817

NET ASSETS/(LIABILITIES)

3,819

(5,220

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

3,817

(5,222

)

3,819

(5,220

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

Mr Harmeet Singh - Director

1.	STATUTORY INFORMATION

J & H Hauliers 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.

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

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 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

192,495

942

3,121

196,558

Additions

38,500

-

4,959

43,459

Disposals

-

-

(3,661

)

(3,661

)

At 31 October 2025

230,995

942

4,419

236,356

DEPRECIATION

At 1 November 2024

67,874

188

624

68,686

Charge for year

32,624

151

884

33,659

Eliminated on disposal

-

-

(624

)

(624

)

At 31 October 2025

100,498

339

884

101,721

NET BOOK VALUE

At 31 October 2025

130,497

603

3,535

134,635

At 31 October 2024

124,621

754

2,497

127,872

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

90,582

76,928

Other debtors

28,000

-

118,582

76,928

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

1,131

12,309

Other loans

874

14,158

L&H Finance

4,333

-

Trade creditors

117,133

50,210

Social security and other taxes

6,029

534

Net Wages Control

-

5,663

Pension liability

325

-

VAT

36,627

12,105

Directors' current accounts

1,566

16,724

Accrued expenses

2,625

2,500

170,643

114,203

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans - 1-2 years

30,000

-

Hire purchase contracts

58,632

95,817

88,632

95,817