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Registered number: 04595556
Trevor Denford Transport Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04595556
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 96,425 26,633
96,425 26,633
CURRENT ASSETS
Debtors 6 135,384 114,590
Cash at bank and in hand 52,317 55,579
187,701 170,169
Creditors: Amounts Falling Due Within One Year 7 (175,182 ) (118,158 )
NET CURRENT ASSETS (LIABILITIES) 12,519 52,011
TOTAL ASSETS LESS CURRENT LIABILITIES 108,944 78,644
Creditors: Amounts Falling Due After More Than One Year 8 (27,662 ) (6,096 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,662 ) (5,060 )
NET ASSETS 72,620 67,488
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 72,520 67,388
SHAREHOLDERS' FUNDS 72,620 67,488
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For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Hadley
Director
21/09/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Trevor Denford Transport Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04595556 . The registered office is 1a Parkwood Close, Broadley Industrial Park, Plymouth, PL6 7SG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 5 years straight line
Plant & Machinery 15% reducing balance
Motor Vehicles 20% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 9)
9 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 30,000
As at 31 December 2025 30,000
Amortisation
As at 1 January 2025 30,000
As at 31 December 2025 30,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 January 2025 - 14,119 146,149 160,268
Additions 20,569 - 73,745 94,314
Disposals - (11,177 ) - (11,177 )
As at 31 December 2025 20,569 2,942 219,894 243,405
Depreciation
As at 1 January 2025 - 12,716 120,919 133,635
Provided during the period 4,114 139 19,795 24,048
Disposals - (10,703 ) - (10,703 )
As at 31 December 2025 4,114 2,152 140,714 146,980
Net Book Value
As at 31 December 2025 16,455 790 79,180 96,425
As at 1 January 2025 - 1,403 25,230 26,633
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 78,752 107,542
Other debtors 56,632 7,048
135,384 114,590
Of the trade debtors figure stated above, £0 (2024: £63,160) were included in an invoice discounting agreement.
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 14,261 -
Trade creditors 93,099 6,173
Bank loans and overdrafts 6,035 10,081
Other creditors 55,144 61,184
Taxation and social security 6,643 40,720
175,182 118,158
The hire purchase liabilities are secured against the assets held under the hire purchase contracts.
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 27,662 -
Bank loans - 6,096
27,662 6,096
The hire purchase liabilities are secured against the assets held under the hire purchase contracts.
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,261 -
Later than one year and not later than five years 27,662 -
41,923 -
41,923 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
Summary of transactions with related parties:
Hadley Engineering Group Limited
Amount owed by the related party as at 31 December 2025: £40,000 (2024: £0).  The balance is repayable on demand.  Hadley Engineering Group Limited is the parent company to Trevor Denford Transport Ltd.
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