REGISTERED NUMBER: 11640665 (England and Wales)

HALL BROTHERS TRANSPORT LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R D Hall

Mrs S D Hall

Mrs K J Hall

SECRETARY:

R D Hall

REGISTERED OFFICE:

Hall Brothers Transport Ltd

Westfield Industrial Park,

Waunarlwydd

Swansea

SA5 4SF

REGISTERED NUMBER:

11640665 (England and Wales)

ACCOUNTANTS:

Bevan Buckland Ltd

Chartered Accountants

45 High Street

Haverfordwest

Pembrokeshire

SA61 2BP

FIXED ASSETS

Tangible assets

4

584,379

1,500,913

CURRENT ASSETS

Debtors

5

1,353,500

1,231,865

Cash at bank

296,032

101,617

1,649,532

1,333,482

CREDITORS

Amounts falling due within one year

6

792,737

1,055,755

NET CURRENT ASSETS

856,795

277,727

TOTAL ASSETS LESS CURRENT LIABILITIES

1,441,174

1,778,640

CREDITORS

Amounts falling due after more than one year

7

(34,047

)

(383,459

)

PROVISIONS FOR LIABILITIES

(137,629

)

(206,240

)

NET ASSETS

1,269,498

1,188,941

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,269,496

1,188,939

1,269,498

1,188,941

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

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 Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

R D Hall - Director

Mrs K J Hall - Director

Mrs S D Hall - Director

1.	STATUTORY INFORMATION

Hall Brothers Transport Ltd 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Tangible fixed assets

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

Plant and Machinery

-

20 - 50 % - Straight Line

Motor vehicles

-

20 - 50 % - Straight Line

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

826,728

1,752,529

2,579,257

Additions

15,825

77,900

93,725

Disposals

(459,050

)

(613,220

)

(1,072,270

)

At 31 December 2025

383,503

1,217,209

1,600,712

DEPRECIATION

At 1 January 2025

400,909

677,435

1,078,344

Charge for year

191,311

399,462

590,773

Eliminated on disposal

(292,973

)

(359,811

)

(652,784

)

At 31 December 2025

299,247

717,086

1,016,333

NET BOOK VALUE

At 31 December 2025

84,256

500,123

584,379

At 31 December 2024

425,819

1,075,094

1,500,913

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

765,795

890,795

Amounts owed by associates

376,365

258,621

Other debtors

211,340

82,449

1,353,500

1,231,865

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

62,504

477,674

Trade creditors

218,388

326,814

Taxation and social security

382,367

149,024

Other creditors

129,478

102,243

792,737

1,055,755

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

29,880

369,292

Other creditors

4,167

14,167

34,047

383,459

8.	RELATED PARTY DISCLOSURES

During the year the directors made funds available to the company to assist with the provision of working capital. The loan was interest free, unsecured and repayable on demand. The amount outstanding at the balance sheet date was £74,582 (2024 £69,920).

A loan balance of £48,000 was owed by SA Logistics Ltd.

A charge is held on the company by DBW Investments Ltd dated April 2025, and Lloyds Bank PLC dated November 2022.