REGISTERED NUMBER: 12983227 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

MANDER HAULAGE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L C Mander

SECRETARY:

L C Mander

REGISTERED OFFICE:

62e Malt Mill Lane

Halesowen

West Midlands

B62 8JF

REGISTERED NUMBER:

12983227 (England and Wales)

ACCOUNTANTS:

Blackthorns

Admiral House

Waterfront East

Brierley Hill

West Midlands

DY5 1XG

FIXED ASSETS

Tangible assets

4

87,849

102,141

CURRENT ASSETS

Debtors

5

35,744

35,363

Cash at bank

2,093

288

37,837

35,651

CREDITORS

Amounts falling due within one year

6

92,436

88,516

NET CURRENT LIABILITIES

(54,599

)

(52,865

)

TOTAL ASSETS LESS CURRENT LIABILITIES

33,250

49,276

CREDITORS

Amounts falling due after more than one year

7

84,094

72,572

NET LIABILITIES

(50,844

)

(23,296

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(50,845

)

(23,297

)

(50,844

)

(23,296

)

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

L C Mander - Director

1.	STATUTORY INFORMATION

Mander Haulage Ltd is a private company, limited by shares, registered in England and Wales, registered number 12983227. Its registered office is 62e Malt, Mill Lane, Halesowen, West Midlands, England, B62 8JF.

The financial statements are presented in Sterling, which is the functional currency of the company.

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.

Financial instruments

Basic financial liabilities, including trade and other debtors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation

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

Going concern

The accounts have been drawn up on a going concern basis. The company's ongoing activities are dependent upon the continued support of the company's director, who has undertaken that this support will be given for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of the assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

165,202

Additions

19,792

Disposals

(16,616

)

At 31 October 2025

168,378

DEPRECIATION

At 1 November 2024

63,061

Charge for year

28,431

Eliminated on disposal

(10,963

)

At 31 October 2025

80,529

NET BOOK VALUE

At 31 October 2025

87,849

At 31 October 2024

102,141

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

34,584

34,203

Other debtors

1,160

1,160

35,744

35,363

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

18,163

20,546

Trade creditors

915

1,470

Taxation and social security

47,452

44,421

Other creditors

25,906

22,079

92,436

88,516

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

14,302

22,572

Other creditors

69,792

50,000

84,094

72,572

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

3,125

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Hire purchase contracts

32,465

43,118

The hire purchase contracts are secured against the assets acquired.