REGISTERED NUMBER: 06416544 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

P J Webb Haulage Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

P J Webb

Secretary:

Mrs K Webb

Registered office:

The Haulage Yard

Wilfred Way

Tonyrefail

Porth

CF39 8JQ

Registered number:

06416544 (England and Wales)

Accountants:

Curtis Bowden & Thomas Limited

Chartered Certified Accountants

101 Dunraven Street

Tonypandy

CF40 1AR

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

2,531,688

2,349,014

2,531,688

2,349,014

Current assets

Debtors

6

377,754

331,230

Cash at bank

952,351

837,048

1,330,105

1,168,278

Creditors

Amounts falling due within one year

7

521,381

465,041

Net current assets

808,724

703,237

Total assets less current liabilities

3,340,412

3,052,251

Creditors

Amounts falling due after more than one year

8

(560,164

)

(511,548

)

Provisions for liabilities

(418,132

)

(368,766

)

Net assets

2,362,116

2,171,937

Capital and reserves

Called up share capital

100

100

Retained earnings

2,362,016

2,171,837

Shareholders' funds

2,362,116

2,171,937

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2026 and were signed by:

P J Webb - Director

1.	Statutory information

P J Webb Haulage Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of five 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Long leasehold

-

No depreciation charge

Improvements to property

-

2% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	Employees and directors

The average number of employees during the year was 31 (2024 - 31 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 January 2025

and 31 December 2025

70,000

Amortisation

At 1 January 2025

and 31 December 2025

70,000

Net book value

At 31 December 2025

-

At 31 December 2024

-

5.	Tangible fixed assets

Improvements

Fixtures

Long

to

and

leasehold

property

fittings

£

£

£

Cost

At 1 January 2025

53,413

157,961

126,300

Additions

-

-

-

Disposals

-

-

-

At 31 December 2025

53,413

157,961

126,300

Depreciation

At 1 January 2025

-

19,289

81,792

Charge for year

-

3,160

11,127

Eliminated on disposal

-

-

-

At 31 December 2025

-

22,449

92,919

Net book value

At 31 December 2025

53,413

135,512

33,381

At 31 December 2024

53,413

138,672

44,508

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 January 2025

4,070,335

3,902

4,411,911

Additions

875,350

-

875,350

Disposals

(318,761

)

-

(318,761

)

At 31 December 2025

4,626,924

3,902

4,968,500

Depreciation

At 1 January 2025

1,959,330

2,486

2,062,897

Charge for year

620,944

354

635,585

Eliminated on disposal

(261,670

)

-

(261,670

)

At 31 December 2025

2,318,604

2,840

2,436,812

Net book value

At 31 December 2025

2,308,320

1,062

2,531,688

At 31 December 2024

2,111,005

1,416

2,349,014

I

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

Cost

At 1 January 2025

2,582,263

Additions

856,350

Transfer to ownership

(806,644

)

At 31 December 2025

2,631,969

Depreciation

At 1 January 2025

946,128

Charge for year

470,723

Transfer to ownership

(522,184

)

At 31 December 2025

894,667

Net book value

At 31 December 2025

1,737,302

At 31 December 2024

1,636,135

6.

Debtors: amounts falling due within one year

31.12.25

31.12.24

£

£

Trade debtors

373,704

299,338

Other debtors

4,050

31,892

377,754

331,230

7.

Creditors: amounts falling due within one year

31.12.25

31.12.24

£

£

Hire purchase contracts

418,887

371,334

Trade creditors

8,409

27,420

Taxation and social security

92,604

66,287

Other creditors

1,481

-

521,381

465,041

8.

Creditors: amounts falling due after more than one year

31.12.25

31.12.24

£

£

Hire purchase contracts

560,164

511,548

9.	Secured debts

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

979,051

882,882

The bank borrowings and hire purchase liabilities are also secured by a personal guarantee of the director

10.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

P J Webb

Balance outstanding at start of year

29,842

(460

)

Amounts advanced

40,577

117,742

Amounts repaid

(71,900

)

(87,440

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,481

)

29,842

The overdrawn balance on the director's loan account was repaid by means of a dividend within 9 months of the year end. The amount is interest free.

11.	Ultimate controlling party

The controlling party is P J Webb.

The ultimate controlling party is P J Webb.