Company registration number 00690263 (England and Wales)
WH RATCLIFFE (HAULAGE) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
WH RATCLIFFE (HAULAGE) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
WH RATCLIFFE (HAULAGE) LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
302,235
321,990
Current assets
Stocks
70,267
129,437
Debtors
4
683,142
621,170
Cash at bank and in hand
309,119
183,688
1,062,528
934,295
Creditors: amounts falling due within one year
5
(352,222)
(314,014)
Net current assets
710,306
620,281
Total assets less current liabilities
1,012,541
942,271
Provisions for liabilities
(65,477)
(72,324)
Net assets
947,064
869,947
Capital and reserves
Called up share capital
1,400
1,400
Profit and loss reserves
945,664
868,547
Total equity
947,064
869,947

The notes on pages 3 to 5 form part of these financial statements.

WH RATCLIFFE (HAULAGE) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 August 2026 and are signed on its behalf by:
Mr J R Ratcliffe
Director
Company registration number 00690263 (England and Wales)
WH RATCLIFFE (HAULAGE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

WH Ratcliffe (Haulage) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Coton in the Clay, Sudbury, Ashbourne, Derbyshire, United Kingdom, DE6 5GY.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not Depreciated
Leasehold land and buildings
2% on cost
Plant and equipment
15% on reducing balance
Fixtures and fittings
10% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

WH RATCLIFFE (HAULAGE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
28
27
WH RATCLIFFE (HAULAGE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
3
Tangible fixed assets
Freehold land and buildings
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 December 2024
2,219
107,774
106,048
22,553
1,737,190
1,975,784
Additions
-
0
-
0
11,515
-
0
59,000
70,515
Disposals
-
0
-
0
-
0
-
0
(14,000)
(14,000)
At 30 November 2025
2,219
107,774
117,563
22,553
1,782,190
2,032,299
Depreciation and impairment
At 1 December 2024
-
0
77,299
84,081
19,492
1,472,922
1,653,794
Depreciation charged in the year
-
0
2,155
5,022
306
80,162
87,645
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(11,375)
(11,375)
At 30 November 2025
-
0
79,454
89,103
19,798
1,541,709
1,730,064
Carrying amount
At 30 November 2025
2,219
28,320
28,460
2,755
240,481
302,235
At 30 November 2024
2,219
30,475
21,967
3,061
264,268
321,990
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
645,184
585,011
Other debtors
37,958
36,159
683,142
621,170
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
187,490
180,605
Taxation and social security
150,569
117,221
Other creditors
14,163
16,188
352,222
314,014
2025-11-30 2024-12-01 false false false 13 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr John Ronald Ratcliffe Mrs June Margaret Knight Mr Allan John Ratcliffe Mrs Angela Smith Mr A J Ratcliffe 00690263 2024-12-01 2025-11-30 00690263 2025-11-30 00690263 2024-11-30 00690263 core:LandBuildings core:OwnedOrFreeholdAssets 2025-11-30 00690263 core:LandBuildings core:LongLeaseholdAssets 2025-11-30 00690263 core:PlantMachinery 2025-11-30 00690263 core:FurnitureFittings 2025-11-30 00690263 core:MotorVehicles 2025-11-30 00690263 core:LandBuildings core:OwnedOrFreeholdAssets 2024-11-30 00690263 core:LandBuildings 2024-11-30 00690263 core:PlantMachinery 2024-11-30 00690263 core:FurnitureFittings 2024-11-30 00690263 core:MotorVehicles 2024-11-30 00690263 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 00690263 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 00690263 core:WithinOneYear 2025-11-30 00690263 core:WithinOneYear 2024-11-30 00690263 core:CurrentFinancialInstruments 2025-11-30 00690263 core:CurrentFinancialInstruments 2024-11-30 00690263 core:ShareCapital 2025-11-30 00690263 core:ShareCapital 2024-11-30 00690263 core:RetainedEarningsAccumulatedLosses 2025-11-30 00690263 core:RetainedEarningsAccumulatedLosses 2024-11-30 00690263 bus:Director1 2024-12-01 2025-11-30 00690263 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 00690263 core:LandBuildings core:LongLeaseholdAssets 2024-12-01 2025-11-30 00690263 core:PlantMachinery 2024-12-01 2025-11-30 00690263 core:FurnitureFittings 2024-12-01 2025-11-30 00690263 core:MotorVehicles 2024-12-01 2025-11-30 00690263 2023-12-01 2024-11-30 00690263 core:LandBuildings core:OwnedOrFreeholdAssets 2024-11-30 00690263 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-11-30 00690263 core:PlantMachinery 2024-11-30 00690263 core:FurnitureFittings 2024-11-30 00690263 core:MotorVehicles 2024-11-30 00690263 2024-11-30 00690263 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-11-30 00690263 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 00690263 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 00690263 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 00690263 bus:FRS102 2024-12-01 2025-11-30 00690263 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 00690263 bus:Director2 2024-12-01 2025-11-30 00690263 bus:Director3 2024-12-01 2025-11-30 00690263 bus:Director4 2024-12-01 2025-11-30 00690263 bus:CompanySecretary1 2024-12-01 2025-11-30 00690263 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP