Sheffield Tachograph and Tail Lift Services Limited Filleted accounts for Companies House (small and micro)

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.