REGISTERED NUMBER: 07865236 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

K & A Transport (Yorkshire) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Laing

SECRETARY:

REGISTERED OFFICE:

121 Woodhouse Road

Wheatley

Doncaster

DN2 4DJ

REGISTERED NUMBER:

07865236 (England and Wales)

ACCOUNTANTS:

ASAP Accountants & Business Advisors Ltd

Room 206, Mercury House

Willoughton Drive

Foxby Lane Business Park

Gainsborough

Lincolnshire

DN21 1DY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

23,718

-

23,718

CURRENT ASSETS

Debtors

6

-

4,877

Cash at bank

-

14,028

-

18,905

CREDITORS

Amounts falling due within one year

7

-

23,091

NET CURRENT LIABILITIES

-

(4,186

)

TOTAL ASSETS LESS CURRENT LIABILITIES

-

19,532

CREDITORS

Amounts falling due after more than one year

8

-

434

NET ASSETS

-

19,098

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(100

)

18,998

SHAREHOLDERS' FUNDS

-

19,098

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 21 September 2026 and were signed by:

G Laing - Director

1.	STATUTORY INFORMATION

K & A Transport (Yorkshire) 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

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 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2025

10,000

Disposals

(10,000

)

At 31 May 2026

-

AMORTISATION

At 1 June 2025

10,000

Eliminated on disposal

(10,000

)

At 31 May 2026

-

NET BOOK VALUE

At 31 May 2026

-

At 31 May 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 June 2025

29,470

81,348

110,818

Disposals

(29,470

)

(81,348

)

(110,818

)

At 31 May 2026

-

-

-

DEPRECIATION

At 1 June 2025

22,243

64,857

87,100

Eliminated on disposal

(22,243

)

(64,857

)

(87,100

)

At 31 May 2026

-

-

-

NET BOOK VALUE

At 31 May 2026

-

-

-

At 31 May 2025

7,227

16,491

23,718

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

-

3,650

Other debtors

-

1,227

-

4,877

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans and overdrafts

-

5,200

Trade creditors

-

3,487

Tax

-

8,147

VAT

-

5,781

Directors' current accounts

-

476

-

23,091

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans - 1-2 years

-

434

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.26

31.5.25

£

£

Bank loans

-

5,634