REGISTERED NUMBER: 12190116 (England and Wales)

HALL BROTHERS DISTRIBUTION 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

SECRETARY:

R D Hall

REGISTERED OFFICE:

Hall Brothers Distribution Ltd

Westfield Industrial Park,

Waunarlwydd

Swansea

SA5 4SF

REGISTERED NUMBER:

12190116 (England and Wales)

ACCOUNTANTS:

Bevan Buckland Ltd

Chartered Accountants

45 High Street

Haverfordwest

Pembrokeshire

SA61 2BP

FIXED ASSETS

Tangible assets

4

373,902

428,624

Investments

5

10,000

10,000

383,902

438,624

CURRENT ASSETS

Debtors

6

901,304

481,033

Cash at bank

226,003

197,238

1,127,307

678,271

CREDITORS

Amounts falling due within one year

7

961,437

639,334

NET CURRENT ASSETS

165,870

38,937

TOTAL ASSETS LESS CURRENT LIABILITIES

549,772

477,561

CREDITORS

Amounts falling due after more than one year

8

(135,919

)

(154,470

)

PROVISIONS FOR LIABILITIES

(93,478

)

(81,439

)

NET ASSETS

320,375

241,652

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

320,373

241,650

320,375

241,652

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 S D Hall - Director

1.	STATUTORY INFORMATION

Hall Brothers Distribution 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.

Long leasehold

-

20% straight line

Plant and machinery

-

Straight line over 2 to 6 years

Motor vehicles

-

Straight line over 2 to 6 years

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 23 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

16,483

434,995

340,910

792,388

Additions

-

35,088

211,303

246,391

Disposals

-

-

(56,836

)

(56,836

)

Reclassification/transfer

-

28,000

(28,000

)

-

At 31 December 2025

16,483

498,083

467,377

981,943

DEPRECIATION

At 1 January 2025

16,018

176,320

171,426

363,764

Charge for year

167

145,484

140,362

286,013

Eliminated on disposal

-

-

(41,736

)

(41,736

)

At 31 December 2025

16,185

321,804

270,052

608,041

NET BOOK VALUE

At 31 December 2025

298

176,279

197,325

373,902

At 31 December 2024

465

258,675

169,484

428,624

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

10,000

NET BOOK VALUE

At 31 December 2025

10,000

At 31 December 2024

10,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

726,971

322,224

Amounts owed by associates

101,000

-

Other debtors

73,333

158,809

901,304

481,033

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

117,362

109,154

Trade creditors

352,165

203,012

Amounts owed to associates

272,841

172,621

Taxation and social security

132,407

114,025

Other creditors

86,662

40,522

961,437

639,334

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

131,752

140,303

Other creditors

4,167

14,167

135,919

154,470

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

9.	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 £27,027 (2024 £18,362).

A loan balance of £101,000 was owed by Halls Brothers Garages Ltd.

A loan balance of £272,841 was owed to Hall Brothers Transport Ltd.