REGISTERED NUMBER: 01826745 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CSM HAULAGE CONTRACTORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr N P Morton

SECRETARY:

Mrs N A Morton

REGISTERED OFFICE:

Plot 1 Thurrock Wharf

Oliver Close

West Thurrock

Grays

Essex

RM20 3EE

REGISTERED NUMBER:

01826745 (England and Wales)

ACCOUNTANTS:

THP Limited

Chartered Accountants

Waterhouse Business Centre

Unit 53

2 Cromar Way

Chelmsford

Essex

CM1 2QE

FIXED ASSETS

Tangible assets

4

712,976

737,890

CURRENT ASSETS

Stocks

22,553

21,874

Debtors

5

1,446,413

805,951

Cash at bank

698,537

592,765

2,167,503

1,420,590

CREDITORS

Amounts falling due within one year

6

749,280

250,843

NET CURRENT ASSETS

1,418,223

1,169,747

TOTAL ASSETS LESS CURRENT LIABILITIES

2,131,199

1,907,637

CREDITORS

Amounts falling due after more than one year

7

(68,512

)

(85,640

)

PROVISIONS FOR LIABILITIES

(159,584

)

(184,229

)

NET ASSETS

1,903,103

1,637,768

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

1,893,103

1,627,768

SHAREHOLDERS' FUNDS

1,903,103

1,637,768

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 director acknowledges his 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 director and authorised for issue on 15 September 2026 and were signed by:

...............................................................

Mr N P Morton - Director

1.	STATUTORY INFORMATION

CSM Haulage Contractors 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The financial statements are prepared on the going concern basis, which assumes the ability of the company to continue its activities for the foreseeable future, being a period of not less than twelve months from the approval of these accounts.

The director, having considered all the information available, is confident that the company has adequate reserves and resources to continue its operational activities for the foreseeable future. Accordingly, the director is satisfied that the going concern basis continues to be appropriate for the preparation of the annual financial statements.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods and services supplied, net of returns, discounts and value added taxes, and adjusted for accrued income.

Revenue is recognised when goods and services are delivered to the customer, such that the risks and rewards of ownership have passed to them.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

10% on cost

Motor vehicles

-

25% on cost

Stocks and work in progress

Stock and work in progress are valued at the lower of cost and selling price, after making due allowance for obsolete and slow moving items. Stocks are recognised as an expense in the period in which the related revenue is recognised.

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.

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account 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. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

15,200

975,934

98,852

1,089,986

Additions

61,000

33,358

-

94,358

At 31 December 2025

76,200

1,009,292

98,852

1,184,344

DEPRECIATION

At 1 January 2025

760

281,316

70,020

352,096

Charge for year

6,598

87,961

24,713

119,272

At 31 December 2025

7,358

369,277

94,733

471,368

NET BOOK VALUE

At 31 December 2025

68,842

640,015

4,119

712,976

At 31 December 2024

14,440

694,618

28,832

737,890

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

996,501

701,756

Amount due from related company

-

25,200

VAT

419,403

-

Prepayments and accrued income

30,509

78,995

1,446,413

805,951

Included in trade debtors are amounts totalling £961,895 (2024: £644,433) which are subject to factoring terms. No advances were received against these debtors at the year end date (2024: £nil).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

118,753

122,517

Corporation tax

108,783

14,367

Social security and other taxes

22,574

23,409

VAT

-

27,404

Other creditors

485,131

-

Directors' current accounts

1,776

1,776

Accrued expenses

12,263

61,370

749,280

250,843

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Social security and other taxes

68,512

85,640

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

425,904

365,791

Between one and five years

757,307

61,684

1,183,211

427,475

9.	RELATED PARTY DISCLOSURES

CSM Storage & Archives Limited

During the year the loan to CSM Storage & Archives Limited was repaid in full, a company in which Mr N P Morton is a director. Total loan nil (2024: £25,200).