Black Cat Haulage Ltd Company accounts

COMPANY REGISTRATION NUMBER: SC391240

Black Cat Haulage Ltd

Unaudited Financial Statements

31 January 2026

Black Cat Haulage Ltd

Financial Statements

Year ended 31 January 2026

Contents	Page

Officers and professional advisers	1

Director's report	2

Report to the director on the preparation of the unaudited statutory financial statements	3

Statement of income and retained earnings	4

Statement of financial position	5

Notes to the financial statements	6

Black Cat Haulage Ltd

Officers and Professional Advisers

Director	S J McCartney

Registered office	14 Perceton Row
	Dreghorn
	Irvine
	Ayrshire
	KA11 3DA

Accountants	Nelson Gilmour Smith
	Chartered accountants
	Mercantile Chambers
	53 Bothwell Street
	Glasgow
	G2 6TB

Black Cat Haulage Ltd

Director's Report

Year ended 31 January 2026

The director presents his report and the unaudited financial statements of the company for the year ended 31 January 2026 .

Director

The director who served the company during the year was as follows:

S J McCartney

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 9 October 2026 and signed on behalf of the board by:

S J McCartney
Director

Registered office:

14 Perceton Row

Dreghorn

Irvine

Ayrshire

KA11 3DA

Black Cat Haulage Ltd

Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Black Cat Haulage Ltd

Year ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Black Cat Haulage Ltd for the year ended 31 January 2026, which comprise the statement of income and retained earnings, statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of Black Cat Haulage Ltd. Our work has been undertaken solely to prepare for your approval the financial statements of Black Cat Haulage Ltd and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Black Cat Haulage Ltd and its director for our work or for this report.

It is your duty to ensure that Black Cat Haulage Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Black Cat Haulage Ltd. You consider that Black Cat Haulage Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Black Cat Haulage Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Nelson Gilmour Smith Chartered accountants

Mercantile Chambers 53 Bothwell Street Glasgow G2 6TB

9 October 2026

Black Cat Haulage Ltd

Statement of Income and Retained Earnings

Year ended 31 January 2026

	2026	2025
Note	£	£
Turnover	24,634	26,288

Cost of sales	366	420
	--------	--------
Gross profit	24,268	25,868

Administrative expenses	26,353	25,096
	--------	--------
Operating (loss)/profit	( 2,085)	772

Other interest receivable and similar income		1	8
		--------	--------
(Loss)/profit before taxation	5	( 2,084)	780

Tax on (loss)/profit	–	–
	-------	----
(Loss)/profit for the financial year and total comprehensive income	( 2,084)	780
	-------	----

Retained losses at the start of the year	( 347)	( 1,127)
	-------	-------
Retained losses at the end of the year	( 2,431)	( 347)
	-------	-------

All the activities of the company are from continuing operations.

Black Cat Haulage Ltd

Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	6		7,902	645

Current assets

Stocks		749	617
Debtors	7	1,035	790
Cash at bank and in hand		1,164	1,525
		-------	-------
		2,948	2,932

Creditors: amounts falling due within one year	8	13,280		3,923
		--------		-------
Net current liabilities			10,332	991
			--------	----
Total assets less current liabilities			( 2,430)	( 346)
			-------	----
Net liabilities			( 2,430)	( 346)
			-------	----

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 2,431)	( 347)
	-------	----
Shareholders deficit	( 2,430)	( 346)
	-------	----

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 9 October 2026 , and are signed on behalf of the board by:

S J McCartney
Director

Company registration number: SC391240

Black Cat Haulage Ltd

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 14 Perceton Row, Dreghorn, Irvine, Ayrshire, KA11 3DA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment	-	25% straight line
Plant & machinery	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units .

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2026	2025
	£	£
Depreciation of tangible assets	3,183	572
	-------	----

6. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 February 2025	334	2,440	2,774
Additions	–	10,440	10,440
	----	--------	--------
At 31 January 2026	334	12,880	13,214
	----	--------	--------
Depreciation
At 1 February 2025	334	1,795	2,129
Charge for the year	–	3,183	3,183
	----	--------	--------
At 31 January 2026	334	4,978	5,312
	----	--------	--------
Carrying amount
At 31 January 2026	–	7,902	7,902
	----	--------	--------
At 31 January 2025	–	645	645
	----	--------	--------

7. Debtors

	2026	2025
	£	£
Trade debtors	1,035	790
	-------	----

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	1,083	2,083
Trade creditors	709	572
Other creditors	11,488	1,268
	--------	-------
	13,280	3,923
	--------	-------