LHT Logistics Limited 31/03/2026 iXBRL

Company registration number: 04225099

LHT Logistics Limited

Unaudited filleted financial statements

31 March 2026

LHT Logistics Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

LHT Logistics Limited

Directors and other information


	Director	B Ruby


	Secretary	R Ruby


	Company number	04225099


	Registered office	13 The I O Centre
		Lea Road
		Waltham Abbey
		Essex
		EN9 1AS


	Accountants	Pollock Taylor Ltd
		Chartered Certified Accountants
		Units 6-7, Thurrock Commercial Park
		Juliette Way
		Purfleet
		Essex
		RM15 4YA

LHT Logistics Limited

Report to the director on the preparation of the

unaudited statutory financial statements of LHT Logistics 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 LHT Logistics Limited for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the director of LHT Logistics Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of LHT Logistics Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LHT Logistics Limited and its director as a body for our work or for this report.

It is your duty to ensure that LHT Logistics 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 LHT Logistics Limited. You consider that LHT Logistics 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 LHT Logistics 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.

Pollock Taylor Ltd

Chartered Certified Accountants

Units 6-7, Thurrock Commercial Park

Juliette Way

Purfleet

Essex

RM15 4YA

29 July 2026

LHT Logistics Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	6	432,009		418,252
Investments	7	170,952		55,000
		_________		_________
			602,961		473,252

Current assets
Debtors	8	1,144,706		658,673
Cash at bank and in hand		32,748		14,000
		_________		_________
		1,177,454		672,673
Creditors: amounts falling due
within one year	9	( 976,172)		( 518,495)
		_________		_________
Net current assets			201,282		154,178
			_________		_________
Total assets less current liabilities			804,243		627,430

Creditors: amounts falling due
after more than one year	10		( 203,702)		( 267,771)

Provisions for liabilities	11		( 101,774)		( 74,432)

			_________		_________
Net assets			498,767		285,227
			_________		_________

Capital and reserves
Called up share capital			100		100
Profit and loss account			498,667		285,127
			_________		_________
Shareholders funds			498,767		285,227
			_________		_________

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.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

B Ruby

Director

Company registration number: 04225099

LHT Logistics 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. The address of the registered office is 13 The I O Centre, Lea Road, Waltham Abbey, Essex, EN9 1AS.

The principal activity of the company is that of freight and forwarding agents.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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 are 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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

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:


Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	15 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 31 (2025: 28 ).

5. Tax on profit

Major components of tax expense

	2026	2025
	£	£
Current tax:
UK current tax expense	108,384	5,358

Deferred tax:
Origination and reversal of timing differences	27,342	14,983
	_________	_________
Tax on profit	135,726	20,341
	_________	_________

6. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2025	16,614	592,277	608,891
Additions	-	89,995	89,995
	_________	_________	_________
At 31 March 2026	16,614	682,272	698,886
	_________	_________	_________
Depreciation
At 1 April 2025	10,656	179,983	190,639
Charge for the year	895	75,343	76,238
	_________	_________	_________
At 31 March 2026	11,551	255,326	266,877
	_________	_________	_________
Carrying amount
At 31 March 2026	5,063	426,946	432,009
	_________	_________	_________
At 31 March 2025	5,958	412,294	418,252
	_________	_________	_________

7. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 April 2025	55,000	55,000
Additions	115,952	115,952
	_________	_________
At 31 March 2026	170,952	170,952
	_________	_________
Impairment
At 1 April 2025 and 31 March 2026	-	-
	_________	_________
Carrying amount
At 31 March 2026	170,952	170,952
	_________	_________
At 31 March 2025	55,000	55,000
	_________	_________

8. Debtors

	2026	2025
	£	£
Trade debtors	1,017,331	531,742
Other debtors	127,375	126,931
	_________	_________
	1,144,706	658,673
	_________	_________

9. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	2,500	50,747
Trade creditors	511,234	214,198
Corporation tax	108,384	5,358
Social security and other taxes	155,239	107,937
Other creditors	198,815	140,255
	_________	_________
	976,172	518,495
	_________	_________

10. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	-	2,500
Other creditors	203,702	265,271
	_________	_________
	203,702	267,771
	_________	_________

11. Provisions

	Deferred tax (note )	Total
	£	£
At 1 April 2025	74,432	74,432
Additions	27,342	27,342
	_________	_________
At 31 March 2026	101,774	101,774
	_________	_________