Scotts Heavy Haulage (Ireland) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02923591 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Scotts Heavy Haulage (Ireland) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L Foulke

Mr P F Harrop

Mrs D A Scott

SECRETARY:

Mrs D A Scott

REGISTERED OFFICE:

Whites Close

Alfreton Trading Estate

Alfreton

Derbyshire

DE55 7RB

REGISTERED NUMBER:

02923591 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Tangible assets

4

243,815

244,294

CURRENT ASSETS

Stocks

2,671

2,253

Debtors

5

558,899

627,309

Cash at bank and in hand

501,595

515,410

1,063,165

1,144,972

CREDITORS

Amounts falling due within one year

6

229,187

393,882

NET CURRENT ASSETS

833,978

751,090

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,077,793

995,384

CREDITORS

Amounts falling due after more than one
year

7

-

(6,872

)

PROVISIONS FOR LIABILITIES

8

(60,955

)

(61,075

)

NET ASSETS

1,016,838

927,437

CAPITAL AND RESERVES

Called up share capital

9

100,110

Retained earnings

916,728

827,327

SHAREHOLDERS' FUNDS

1,016,838

927,437

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 12 October 2026 and were signed on its behalf by:

Mrs L Foulke - Director

1.	STATUTORY INFORMATION

Scotts Heavy Haulage (Ireland) Limited 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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life as follows:

Trailers - 25% on a reducing balance basis

Trucks - 10% on a reducing balance basis

Other assets - 25% on a reducing balance basis

Office equipment - 15% on a reducing balance basis

Motor vehicles - 25% on a reducing balance basis

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 12 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Office

Trucks

Trailers

equipment

£

COST

At 1 May 2025

471,642

537,868

30,356

Additions

38,302

35,000

1,190

Disposals

(22,750

)

(13,935

)

(539

)

At 30 April 2026

487,194

558,933

31,007

DEPRECIATION

At 1 May 2025

411,870

408,086

24,455

Charge for year

23,714

41,148

1,022

Eliminated on disposal

(19,534

)

(13,749

)

(257

)

At 30 April 2026

416,050

435,485

25,220

NET BOOK VALUE

At 30 April 2026

71,144

123,448

5,787

At 30 April 2025

59,772

129,782

5,901

Motor

Other

vehicles

assets

Totals

£

COST

At 1 May 2025

49,312

67,252

1,156,430

Additions

-

1,097

75,589

Disposals

-

(37,224

)

At 30 April 2026

49,312

68,349

1,194,795

DEPRECIATION

At 1 May 2025

39,278

28,447

912,136

Charge for year

2,509

3,991

72,384

Eliminated on disposal

-

(33,540

)

At 30 April 2026

41,787

32,438

950,980

NET BOOK VALUE

At 30 April 2026

7,525

35,911

243,815

At 30 April 2025

10,034

38,805

244,294

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Trailers

£

COST

At 1 May 2025

247,500

Transfer to ownership

(140,000

)

At 30 April 2026

107,500

DEPRECIATION

At 1 May 2025

153,809

Charge for year

15,117

Transfer to ownership

(106,778

)

At 30 April 2026

62,148

NET BOOK VALUE

At 30 April 2026

45,352

At 30 April 2025

93,691

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

273,650

322,821

Other debtors

272,295

286,341

Prepayments and accrued income

12,954

18,147

558,899

627,309

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Hire purchase contracts

6,872

55,742

Trade creditors

65,444

77,622

Tax

28,639

77,079

Social security and other taxes

46,828

57,519

Other creditors

6,000

5,588

Directors' current accounts

73,129

118,232

Accruals and deferred income

2,275

2,100

229,187

393,882

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Hire purchase contracts

-

6,872

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

60,955

61,075

Deferred

tax

£

Balance at 1 May 2025

61,075

Credit to Income Statement during year

(120

)

Balance at 30 April 2026

60,955

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100,110

Ordinary

£1

100,110

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

Mrs D A Scott

Balance outstanding at start of year

-

136

Amounts repaid

-

(136

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

11.	RELATED PARTY DISCLOSURES

The balance outstanding on interest free loans provided to companies with common directors and under common control amounted to £272,295 (2025: £286,341).