REGISTERED NUMBER: 05092857 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

JOHN HUGHES HAULAGE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

J F Hughes

REGISTERED OFFICE:

Featherstone Farm

Leamington Road

Ryton on Dunsmore

Coventry

CV8 3EL

REGISTERED NUMBER:

05092857 (England and Wales)

ACCOUNTANTS:

Crombies Accountants Limited

Chartered Accountants

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,430,375

1,253,509

Investments

6

-

-

1,430,375

1,253,509

CURRENT ASSETS

Debtors

7

1,330,473

1,077,501

Prepayments and accrued income

31,463

29,760

Cash at bank

75,330

-

1,437,266

1,107,261

CREDITORS

Amounts falling due within one year

8

689,276

532,346

NET CURRENT ASSETS

747,990

574,915

TOTAL ASSETS LESS CURRENT LIABILITIES

2,178,365

1,828,424

CREDITORS

Amounts falling due after more than one year

9

(220,981

)

(161,911

)

PROVISIONS FOR LIABILITIES

(332,700

)

(306,843

)

NET ASSETS

1,624,684

1,359,670

CAPITAL AND RESERVES

Called up share capital

11

100

100

Capital redemption reserve

50

50

Retained earnings

1,624,534

1,359,520

SHAREHOLDERS' FUNDS

1,624,684

1,359,670

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 30 July 2026 and were signed by:

J F Hughes - Director

1.	STATUTORY INFORMATION

John Hughes 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 2004, is being amortised evenly over its estimated useful life of ten 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.

Plant and machinery etc

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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.

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 13 (2025 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

250,000

AMORTISATION

At 1 May 2025

and 30 April 2026

250,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

4,071,052

Additions

747,604

Disposals

(458,969

)

At 30 April 2026

4,359,687

DEPRECIATION

At 1 May 2025

2,817,543

Charge for year

530,472

Eliminated on disposal

(418,703

)

At 30 April 2026

2,929,312

NET BOOK VALUE

At 30 April 2026

1,430,375

At 30 April 2025

1,253,509

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

Plant and

machinery

etc

£

COST

At 1 May 2025

1,278,451

Additions

533,586

Disposals

(265,055

)

At 30 April 2026

1,546,982

DEPRECIATION

At 1 May 2025

873,847

Charge for year

180,253

Eliminated on disposal

(247,539

)

At 30 April 2026

806,561

NET BOOK VALUE

At 30 April 2026

740,421

At 30 April 2025

404,604

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

30,000

PROVISIONS

At 1 May 2025

and 30 April 2026

30,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

395,891

271,883

Amounts owed by group undertakings

934,582

805,618

1,330,473

1,077,501

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

187,626

Hire purchase contracts

194,740

113,500

Trade creditors

331,129

166,205

Amounts owed to group undertakings

1,075

1,075

Taxation and social security

116,584

20,892

Other creditors

45,748

43,048

689,276

532,346

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

220,981

161,911

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

415,721

275,411

Hire Purchase creditors are secured by a charge over the assets to which they relate.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

50

Ordinary

£1

50

50

50

Ordinary 'B'

£1

50

50

100

100