REGISTERED NUMBER: 01208286 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

D.J.V. TRANSPORT & FORWARDING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M John

REGISTERED OFFICE:

12 High Street

Stanford Le Hope

Essex

SS17 0EY

REGISTERED NUMBER:

01208286 (England and Wales)

ACCOUNTANTS:

Elliott, Mortlock, Busby & Co Limited

12 High Street

Stanford le Hope

Essex

SS17 0EY

FIXED ASSETS

Tangible assets

5

1,392,024

1,358,487

CURRENT ASSETS

Debtors

6

2,201,447

1,960,392

Cash at bank

844,253

969,154

3,045,700

2,929,546

CREDITORS

Amounts falling due within one year

7

1,385,723

1,145,057

NET CURRENT ASSETS

1,659,977

1,784,489

TOTAL ASSETS LESS CURRENT LIABILITIES

3,052,001

3,142,976

CREDITORS

Amounts falling due after more than one year

8

(269,157

)

(301,278

)

PROVISIONS FOR LIABILITIES

11

(343,745

)

(330,425

)

NET ASSETS

2,439,099

2,511,273

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,438,999

2,511,173

SHAREHOLDERS' FUNDS

2,439,099

2,511,273

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 1 July 2026 and were signed by:

Mr M John - Director

1.	STATUTORY INFORMATION

D.J.V. Transport & Forwarding 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax.

The company recognises revenue when:

The amount of revenue can be reliably measured,

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Tangible fixed assets and depreciation

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.

Buildings

-

10% straight line basis

Plant and equipment

-

25% straight line basis

Motor vehicles

-

25% on reducing balance

Financial instruments

A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Basic financial instruments are initially recognised at transaction price and then subsequently at amortised cost with the exception of equity investments that are initially measured at fair value (being the transaction price excluding any transaction costs) with subsequent measurements at fair value, with changes recognised in profit and loss.

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 balance sheet date.

Deferred taxation

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

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Pensions and employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid for that service.

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.

Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2025 - 34 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Buildings

equipment

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

150,126

63,540

2,897,312

3,110,978

Additions

-

5,474

478,590

484,064

Disposals

(132,101

)

-

(599,975

)

(732,076

)

At 31 March 2026

18,025

69,014

2,775,927

2,862,966

DEPRECIATION

At 1 April 2025

140,660

43,238

1,568,593

1,752,491

Charge for year

1,802

6,916

366,227

374,945

Eliminated on disposal

(132,101

)

-

(524,393

)

(656,494

)

At 31 March 2026

10,361

50,154

1,410,427

1,470,942

NET BOOK VALUE

At 31 March 2026

7,664

18,860

1,365,500

1,392,024

At 31 March 2025

9,466

20,302

1,328,719

1,358,487

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

Motor

vehicles

£

COST

At 1 April 2025

1,500,900

Additions

422,590

Transfer to ownership

(352,000

)

At 31 March 2026

1,571,490

DEPRECIATION

At 1 April 2025

521,354

Charge for year

244,903

Transfer to ownership

(193,188

)

At 31 March 2026

573,069

NET BOOK VALUE

At 31 March 2026

998,421

At 31 March 2025

979,546

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,472,997

1,227,787

Amounts owed by group undertakings

648,247

646,168

Other debtors and prepayments

80,203

86,437

2,201,447

1,960,392

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

328,974

258,333

Trade creditors

796,491

705,579

Corporation tax

38,048

-

Social security and other taxes

142,595

107,145

Other creditors

71,515

69,259

Directors' current accounts

8,100

4,741

1,385,723

1,145,057

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

269,157

301,278

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

328,974

258,333

Between one and five years

269,157

301,278

598,131

559,611

Non-cancellable

operating leases

2026

2025

£

£

Within one year

88,500

-

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

598,131

559,611

11.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

343,745

330,425

Deferred

tax

£

Balance at 1 April 2025

330,425

Charge to Income Statement during year

13,320

Balance at 31 March 2026

343,745

The provision for deferred taxation is made up of accelerated capital allowances.

12.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in independently administered funds. At the balance sheet date there were £5,697 unpaid contributions (2025: £6,424).

13.	CAPITAL COMMITMENTS

2026

2025

£

£

Contracted but not provided for in the

financial statements

392,000

212,000

At the year end the company had order commitments to purchase two new trucks and six new trailers.