REGISTERED NUMBER: 11415643 (England and Wales)

PAUL ARCHER TRANSPORT LTD

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P A Archer Sr

Mrs L E Archer

REGISTERED OFFICE:

Allen End Garage London Road

Middleton

Tamworth

Staffordshire

B78 2BP

REGISTERED NUMBER:

11415643 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

5,436,832

5,613,977

CURRENT ASSETS

Debtors

5

2,044,942

1,479,017

Cash at bank

3,548,728

2,870,693

5,593,670

4,349,710

CREDITORS

Amounts falling due within one year

6

1,162,975

637,187

NET CURRENT ASSETS

4,430,695

3,712,523

TOTAL ASSETS LESS CURRENT LIABILITIES

9,867,527

9,326,500

CREDITORS

Amounts falling due after more than one year

7

-

(75,699

)

PROVISIONS FOR LIABILITIES

(622,430

)

(644,681

)

NET ASSETS

9,245,097

8,606,120

CAPITAL AND RESERVES

Called up share capital

2,340,796

2,340,796

Retained earnings

6,904,301

6,265,324

9,245,097

8,606,120

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

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

P A Archer Sr - Director

1.	STATUTORY INFORMATION

Paul Archer 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.

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.

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% on reducing balance

Fixtures and fittings

-

18% 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.

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 41 (2025 - 41 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

2,882,453

3,090,334

71,726

147,870

6,192,383

Additions

-

507,800

2,554

49,796

560,150

Disposals

-

(192,480

)

-

-

(192,480

)

At 31 March 2026

2,882,453

3,405,654

74,280

197,666

6,560,053

DEPRECIATION

At 1 April 2025

-

502,613

33,679

42,114

578,406

Charge for year

-

565,280

6,887

29,014

601,181

Eliminated on disposal

-

(56,366

)

-

-

(56,366

)

At 31 March 2026

-

1,011,527

40,566

71,128

1,123,221

NET BOOK VALUE

At 31 March 2026

2,882,453

2,394,127

33,714

126,538

5,436,832

At 31 March 2025

2,882,453

2,587,721

38,047

105,756

5,613,977

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,269,789

1,151,330

Other debtors

624,647

177,386

Prepayments

150,506

150,301

2,044,942

1,479,017

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

337,277

413,371

Social security and other taxes

423,764

(12,281

)

Other creditors

266,897

11,484

Directors' current accounts

1,971

100,000

Accrued expenses

133,066

124,613

1,162,975

637,187

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Directors' loan accounts

-

75,699

8.	RELATED PARTY DISCLOSURES

Archer Transport (West Midlands) Limited and Haulmaster's Limited are related parties by virtue of the common control of the shareholders.

Included within other debtors is £624,647 (2025 - £177,386) due from the company's related party Haulmaster's Limited.

Included within other creditors is £256,001 (2025 - Nil) owed to the company's related party Archers Transport (West Midlands) Limited.