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REGISTERED NUMBER: 04766374 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Hart's Haulage Limited

Hart's Haulage Limited (Registered number: 04766374)

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Hart's Haulage Limited

Company Information

for the Year Ended 28 February 2026

| DIRECTORS: | R N Hart

| Mrs E Hart

| SECRETARY: | N Uren

| REGISTERED OFFICE: | Druids Road

| Wilson Way

| REDRUTH

| Cornwall

| TR15 3EQ

| REGISTERED NUMBER: | 04766374 (England and Wales)

| ACCOUNTANTS: | Colin Truscott Accountancy Limited

| 9 Heron Close

| Tresillian

| Cornwall

| TR2 4BH

Hart's Haulage Limited (Registered number: 04766374)

Balance Sheet

28 February 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 7,319,653 |  | 7,372,938 |  |

Investment property | 6 | 121,301 |  | 121,301 |  |

7,440,954 |  | 7,494,239 |  |

CURRENT ASSETS

Stocks | 750 |  | 750 |  |

Debtors | 7 | 1,549,857 |  | 1,689,491 |  |

Cash at bank | 3,428,396 |  | 2,728,225 |  |

4,979,003 |  | 4,418,466 |  |

CREDITORS

Amounts falling due within one year | 8 | 733,960 |  | 936,564 |  |

NET CURRENT ASSETS | 4,245,043 |  | 3,481,902 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,685,997 |  | 10,976,141 |  |

PROVISIONS FOR LIABILITIES | 1,001,286 |  | 889,441 |  |

NET ASSETS | 10,684,711 |  | 10,086,700 |  |

CAPITAL AND RESERVES

Called up share capital | 1,002 |  | 1,002 |  |

Retained earnings | 10,683,709 |  | 10,085,698 |  |

SHAREHOLDERS' FUNDS | 10,684,711 |  | 10,086,700 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Hart's Haulage Limited (Registered number: 04766374)

Balance Sheet - continued

28 February 2026

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2026 and were signed on its behalf by:

R N Hart - Director

Hart's Haulage Limited (Registered number: 04766374)

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| Hart's 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be readily measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates Value Added Tax and other sales taxes.

| Revenue from a contract to provide services is recognised in the period which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: the amount of revenue can be measured reliably; it is probable they the company will receive the consideration due under the contract; the stage of completion of the contract at the end of the reporting period can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | 4% on cost

| Plant and machinery etc | - | 15% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hart's Haulage Limited (Registered number: 04766374)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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 tax

| 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.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 31 (2025 - 31 ) .

Hart's Haulage Limited (Registered number: 04766374)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 March 2025 | 1,298,687 |  | 9,630,979 |  | 10,929,666 |  |

| Additions | - |  | 1,392,313 |  | 1,392,313 |  |

| Disposals | - |  | (822,393 | ) | (822,393 | ) |

| At 28 February 2026 | 1,298,687 |  | 10,200,899 |  | 11,499,586 |  |

| DEPRECIATION

| At 1 March 2025 | 64,398 |  | 3,492,330 |  | 3,556,728 |  |

| Charge for year | 9,444 |  | 1,075,553 |  | 1,084,997 |  |

| Eliminated on disposal | - |  | (461,792 | ) | (461,792 | ) |

| At 28 February 2026 | 73,842 |  | 4,106,091 |  | 4,179,933 |  |

| NET BOOK VALUE

| At 28 February 2026 | 1,224,845 |  | 6,094,808 |  | 7,319,653 |  |

| At 28 February 2025 | 1,234,289 |  | 6,138,649 |  | 7,372,938 |  |

| Included in cost of land and buildings is freehold land of £ 826,465 (2025 - £ 857,673 ) which is not depreciated.

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 March 2025

| and 28 February 2026 | 121,301 |  |

| NET BOOK VALUE

| At 28 February 2026 | 121,301 |  |

| At 28 February 2025 | 121,301 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 1,354,182 |  | 1,479,707 |  |

| Other debtors | 45,318 |  | 50,393 |  |

| Directors' current accounts | 133,769 |  | 144,907 |  |

| Prepayments | 16,588 |  | 14,484 |  |

1,549,857 |  | 1,689,491 |  |

Hart's Haulage Limited (Registered number: 04766374)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 280,739 |  | 307,110 |  |

| Tax | 158,109 |  | 300,959 |  |

| Social security and other taxes | 33,049 |  | 24,529 |  |

| VAT | 72,373 |  | 132,431 |  |

| Other creditors | 166,776 |  | 165,689 |  |

| Accrued expenses | 22,914 |  | 5,846 |  |

733,960 |  | 936,564 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026 | 2025 |

£ | £ |

| R N Hart

| Balance outstanding at start of year | 144,907 |  | 144,170 |  |

| Amounts advanced | - |  | 6,349 |  |

| Amounts repaid | (11,138 | ) | (5,612 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 133,769 |  | 144,907 |  |

| At the year end, the director owed the company £133,769 (2025: £144,907). Interest has been charged on this loan at the official rate of 3.75% to 28 February 2026 and thereafter.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is R N Hart.