JB HAULAGE & SONS LTD


Director	J. Booth


Registered Address	The Old Bakery Rattington Street
	Chartham
	Canterbury
	CT4 7JG


Registered Number	16657332 (England and Wales)

Balance Sheet as at
31 August 2026

	Notes	2026
		£	£
Fixed assets
Tangible assets	3		34,829
			34,829
Current assets
Debtors	4	86,485
Cash at bank and on hand		12,002
		98,487
Creditors amounts falling due within one year	5	(68,992)
Net current assets (liabilities)			29,495
Total assets less current liabilities			64,324
Creditors amounts falling due after one year	6		(81,507)
Net assets			(17,183)
Capital and reserves
Called up share capital			1
Profit and loss account			(17,184)
Shareholders' funds			(17,183)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 23 September 2026, and are signed on its behalf by:

J. Booth
Director
Registered Company No. 16657332

JB HAULAGE & SONS LTD

Notes to the Financial Statements
for the period ended 31 August 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue 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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Vehicles	5

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026
	Average number of employees during the year	0

3.	Tangible fixed assets

	Vehicles	Total
	£	£
Cost or valuation
Additions	37,995	37,995
At 31 August 26	37,995	37,995
Depreciation and impairment
Charge for year	3,166	3,166
At 31 August 26	3,166	3,166
Net book value
At 31 August 26	34,829	34,829
At 17 August 25	-	-

4.	Debtors: amounts due within one year

		2026
		£
	Trade debtors / trade receivables	6,900
	Other debtors	79,085
	Prepayments and accrued income	500
	Total	86,485

5.	Creditors: amounts due within one year

		2026
		£
	Trade creditors / trade payables	16,530
	Taxation and social security	4,330
	Finance lease and HP contracts	6,332
	Other creditors	41,260
	Accrued liabilities and deferred income	540
	Total	68,992

6.	Creditors: amounts due after one year

		2026
		£
	Other creditors	81,507
	Total	81,507

7.	Obligations under finance leases

		2026
		£
	Finance lease and HP contracts	39,326

8.	Provisions for liabilities