REGISTERED NUMBER: 03516224 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th June 2026

for

D. John Rees Haulage Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L J Rees

D J Rees

SECRETARY:

Mrs E Rees

REGISTERED OFFICE:

Waterloo House

Cross Hands Business Park

Cross Hands Llanelli

Carmarthenshire

SA14 6RB

REGISTERED NUMBER:

03516224 (England and Wales)

ACCOUNTANTS:

Ashmole & Co

Chartered Certified Accountants

Castle House

High Street

Ammanford

Carmarthenshire

SA18 2NB

BANKERS:

HSBC

4A Vaughan Street

Llanelli

Carmarthenshire

SA15 3TY

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

787,855

515,036

787,856

515,037

CURRENT ASSETS

Stocks

13,000

19,500

Debtors

815,151

697,163

Cash at bank

266,504

143,609

1,094,655

860,272

CREDITORS

Amounts falling due within one year

486,659

412,857

NET CURRENT ASSETS

607,996

447,415

TOTAL ASSETS LESS CURRENT LIABILITIES

1,395,852

962,452

CREDITORS

Amounts falling due after more than one year

(218,489

)

(35,557

)

PROVISIONS FOR LIABILITIES

(196,960

)

(128,754

)

NET ASSETS

980,403

798,141

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

980,303

798,041

SHAREHOLDERS' FUNDS

980,403

798,141

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30th June 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 Board of Directors and authorised for issue on 29th July 2026 and were signed on its behalf by:

L J Rees - Director

1.	STATUTORY INFORMATION

D. John Rees 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 0, is being amortised evenly over its estimated useful life of nil 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.

Plant and machinery

-

15% on cost and 15% on reducing balance

Computer equipment

-

33% on cost and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 24 (2025 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st July 2025

and 30th June 2026

1

NET BOOK VALUE

At 30th June 2026

1

At 30th June 2025

1

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st July 2025

1,715,238

Additions

542,068

Disposals

(252,566

)

At 30th June 2026

2,004,740

DEPRECIATION

At 1st July 2025

1,200,202

Charge for year

147,417

Eliminated on disposal

(130,734

)

At 30th June 2026

1,216,885

NET BOOK VALUE

At 30th June 2026

787,855

At 30th June 2025

515,036

The net book value of tangible fixed assets held under hire purchase agreements as at 30th June 2026 was £354,889 (2025- £193,707).

6.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.6.26

30.6.25

£

£

Net obligations repayable:

Within one year

113,571

43,528

Between one and five years

218,489

34,432

332,060

77,960

Non-cancellable

operating leases

30.6.26

30.6.25

£

£

Within one year

148,461

259,264

Between one and five years

74,057

205,390

222,518

464,654