R & C HAULAGE LIMITED - Filleted accounts

Registered number

08324790

R & C HAULAGE LIMITED

Filleted Accounts

31 January 2026

R & C HAULAGE LIMITED
Registered number:		08324790
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		88,508			73,011

Current assets
Debtors	4	157,469			77,203
Cash at bank and in hand		18,591			-
		176,060			77,203

Creditors: amounts falling due within one year	5	(154,676)			(78,824)

Net current assets/(liabilities)			21,384			(1,621)

Total assets less current liabilities			109,892			71,390

Creditors: amounts falling due after more than one year	6		(10,000)			(4,167)

Provisions for liabilities			(37,829)			(32,881)


Net assets			62,063			34,342

Capital and reserves
Called up share capital			2			2
Profit and loss account			62,061			34,340

Shareholders' funds			62,063			34,342

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Wayne Long
Director
Approved by the board on 14 August 2026

R & C HAULAGE LIMITED
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Motor Vehicle	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			4		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	24,995		261,237		286,232
	Additions	-		45,000		45,000
	At 31 January 2026	24,995		306,237		331,232

	Depreciation
	At 1 February 2025	17,087		196,134		213,221
	Charge for the year	1,977		27,526		29,503
	At 31 January 2026	19,064		223,660		242,724

	Net book value
	At 31 January 2026	5,931		82,577		88,508
	At 31 January 2025	7,908		65,103		73,011







4	Debtors			2026		2025
£					£

	Trade debtors			143,184		62,918
	Other debtors			14,285		14,285
				157,469		77,203


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			21,396		15,622
	Obligations under finance lease and hire purchase contracts			23,085		17,132
	Trade creditors			52,430		8,455
	Taxation and social security costs			41,552		22,626
	Other creditors			16,213		14,989
				154,676		78,824


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			10,000		4,167


7	Other information

	R & C HAULAGE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 11
	Chase Farm
	Southgate Road
	EN6 5ER