14 false false false false false false false false false false true false false false false false false No description of principal activity 2025-04-01 Sage Accounts Production Advanced 2025 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP 3270619 2025-04-01 2026-03-31 3270619 2026-03-31 3270619 2025-03-31 3270619 2024-04-01 2025-03-31 3270619 2025-03-31 3270619 2024-03-31 3270619 core:LandBuildings core:ShortLeaseholdAssets 2025-04-01 2026-03-31 3270619 core:PlantMachinery 2025-04-01 2026-03-31 3270619 core:MotorVehicles 2025-04-01 2026-03-31 3270619 bus:LeadAgentIfApplicable 2025-04-01 2026-03-31 3270619 bus:Director1 2025-04-01 2026-03-31 3270619 core:LandBuildings 2025-03-31 3270619 core:PlantMachinery 2025-03-31 3270619 core:FurnitureFittings 2025-03-31 3270619 core:MotorVehicles 2025-03-31 3270619 core:LandBuildings 2026-03-31 3270619 core:PlantMachinery 2026-03-31 3270619 core:FurnitureFittings 2026-03-31 3270619 core:MotorVehicles 2026-03-31 3270619 core:LandBuildings 2025-04-01 2026-03-31 3270619 core:FurnitureFittings 2025-04-01 2026-03-31 3270619 core:WithinOneYear 2026-03-31 3270619 core:WithinOneYear 2025-03-31 3270619 core:ShareCapital 2026-03-31 3270619 core:ShareCapital 2025-03-31 3270619 core:RetainedEarningsAccumulatedLosses 2026-03-31 3270619 core:RetainedEarningsAccumulatedLosses 2025-03-31 3270619 core:BetweenOneFiveYears 2026-03-31 3270619 core:BetweenOneFiveYears 2025-03-31 3270619 core:LandBuildings 2025-03-31 3270619 core:PlantMachinery 2025-03-31 3270619 core:FurnitureFittings 2025-03-31 3270619 core:MotorVehicles 2025-03-31 3270619 bus:SmallEntities 2025-04-01 2026-03-31 3270619 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 3270619 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 3270619 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 3270619 bus:FullAccounts 2025-04-01 2026-03-31 3270619 core:OfficeEquipment 2025-04-01 2026-03-31 3270619 core:OfficeEquipment 2025-03-31 3270619 core:OfficeEquipment 2026-03-31
COMPANY REGISTRATION NUMBER: 3270619

Sheffield Tachograph and Tail Lift Services Limited

Filleted Unaudited Financial Statements

31 March 2026

Sheffield Tachograph and Tail Lift Services Limited

Financial Statements

Year ended 31 March 2026

Contents | Pages

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2 to 3

Notes to the financial statements | 4 to 7

Sheffield Tachograph and Tail Lift Services Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Sheffield Tachograph and Tail Lift Services Limited

Year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sheffield Tachograph and Tail Lift Services Limited for the year ended 31 March 2026, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Sheffield Tachograph and Tail Lift Services Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Sheffield Tachograph and Tail Lift Services Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sheffield Tachograph and Tail Lift Services Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Sheffield Tachograph and Tail Lift Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sheffield Tachograph and Tail Lift Services Limited. You consider that Sheffield Tachograph and Tail Lift Services Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Sheffield Tachograph and Tail Lift Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
HEBBLETHWAITES Chartered Accountants
2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ
6 August 2026

Sheffield Tachograph and Tail Lift Services Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 53,327 | 67,039

Current assets

Stocks | 52,155 |  | 56,926
Debtors | 6 | 220,962 |  | 136,060
Cash at bank and in hand | 276,148 |  | 327,362
| --------- |  | ---------
| 549,265 |  | 520,348

Creditors: amounts falling due within one year | 7 | 149,738 |  | 197,280
| --------- |  | ---------
Net current assets |  | 399,527 | 323,068
|  | --------- | ---------
Total assets less current liabilities |  | 452,854 | 390,107

Provisions

Taxation including deferred tax |  | 8,117 | 11,213
|  | --------- | ---------
Net assets |  | 444,737 | 378,894
|  | --------- | ---------

Sheffield Tachograph and Tail Lift Services Limited

Statement of Financial Position (continued)

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 200 | 200
Profit and loss account |  | 444,537 | 378,694
|  | --------- | ---------
Shareholders funds |  | 444,737 | 378,894
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 4 August 2026 , and are signed on behalf of the board by:

Mr I R Barber
Director

Company registration number: 3270619

Sheffield Tachograph and Tail Lift Services Limited

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 568 Loxley Road, Loxley, Sheffield, S6 6RU.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the directors, there are no judgements or key sources of estimation uncertainty that have a significant impact on the financial statements.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable during the year for the service, repair and supply of tachograph, tail lift and associated equipment for commercial vehicles excluding Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Computer equipment | - | 25% straight line
| Plant and machinery | - | 20% reducing balance
| Fixtures and fittings in leased premises | - | straight line over the period of the lease
| Motor vehicles | - | 25% reducing balance
| Furniture and equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.
Stocks
Stocks are valued at the lower of cost on a FIFO basis and net realisable value, after making due allowance for obsolete and slow moving items.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 14 (2025: 14 ).
5. Tangible assets

| Computer equipment | Plant and machinery | Fixtures and fittings | Motor vehicles | Furniture and equipment | Total
| £ | £ | £ | £ | £ | £
Cost |  |  |  |  |  |
At 1 Apr 2025 | 19,348 | 40,004 | 11,333 | 161,946 | 1,602 | 234,233
Additions | 2,467 | – | – | – | 712 | 3,179
Disposals | – | – | – | ( 18,317) | – | ( 18,317)
| -------- | -------- | -------- | --------- | ------- | ---------
At 31 Mar 2026 | 21,815 | 40,004 | 11,333 | 143,629 | 2,314 | 219,095
| -------- | -------- | -------- | --------- | ------- | ---------
Depreciation |  |  |  |  |  |
At 1 Apr 2025 | 17,983 | 36,499 | 10,216 | 100,994 | 1,502 | 167,194
Charge for the year | 454 | 702 | 223 | 15,161 | 25 | 16,565
Disposals | – | – | – | ( 17,991) | – | ( 17,991)
| -------- | -------- | -------- | --------- | ------- | ---------
At 31 Mar 2026 | 18,437 | 37,201 | 10,439 | 98,164 | 1,527 | 165,768
| -------- | -------- | -------- | --------- | ------- | ---------
Carrying amount |  |  |  |  |  |
At 31 Mar 2026 | 3,378 | 2,803 | 894 | 45,465 | 787 | 53,327
| -------- | -------- | -------- | --------- | ------- | ---------
At 31 Mar 2025 | 1,365 | 3,505 | 1,117 | 60,952 | 100 | 67,039
| -------- | -------- | -------- | --------- | ------- | ---------

6. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 117,724 | 105,310
Other debtors | 103,238 | 30,750
| --------- | ---------
| 220,962 | 136,060
| --------- | ---------

Of the above debtors, £9,430 of corporate tax will not be recoverable until more that twelve months after the accounting reference date.
7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 56,266 | 67,157
Corporation tax | 44,117 | 4,372
Social security and other taxes | 38,514 | 35,001
Other creditors | 10,841 | 90,750
| --------- | ---------
| 149,738 | 197,280
| --------- | ---------

8. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2026 | 2025
| £ | £
Not later than 1 year | 68,282 | 64,772
Later than 1 year and not later than 5 years | 21,018 | 3,365
| -------- | --------
| 89,300 | 68,137
| -------- | --------

9. Directors' advances, credits and guarantees
A loan account exists as between the company and the director. At the year end date, one of the directors was indebted to the company, in this respect, in the sum of £62,943 (2025 £81,000 creditor loan balance), this balance being included within other debtors as noted above. There are no formal repayment terms attributable to the loan, other than the fact that £35,000 has been repaid after the period end date.