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Temp Plant Haulage Ltd
Unaudited Financial Statements
for the year ended 31 January 2026
Company registration number 08878651
(England and Wales)

Company Information

For the year ended 31 January 2026
Directors Wharton, Richard James
Moorhouse, Alec Steven

Registered office Unit 7 Ouzledale Foundry
Barnoldswick
BB18 6BN

Registered number 08878651

Accountant H & M Ltd
The Four Columns
Broughton Hall Business Park
Skipton
BD23 3AE

Statement of Financial Position

As at 31 January 2026
Notes
2026
2025
£
£
£
£
Fixed assets
Tangible assets
4
205,615
245,460
205,615
245,460
Current assets
Debtors
5
31,895
100,754
Cash at bank and in hand
173,273
106,748
205,168
207,502
Creditors
Amounts falling due within one year
6
(154,583)
(159,899)
(154,583)
(159,899)
Net current assets (liabilities)
50,585
47,603
Total assets less current liabilities
256,200
293,063
Net assets (liabilities)
256,200
293,063
Capital and reserves
Called up share capital
101
101
Profit and loss account
256,099
292,962
Total equity
256,200
293,063

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special 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) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 September 2026 and are signed on its behalf by:

Moorhouse, Alec Steven
Moorhouse, Alec Steven
Director

Company registration number 08878651

Notes to the Financial Statements

For the year ended 31 January 2026

1. 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.

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

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

The financial statements have been prepared under the historical cost convention in accordance with 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.


Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.


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.

2.3. Pensions

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

2.4. Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

 

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Income Statement.

2.5. Tangible fixed assets and depreciation

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and any accumulated 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.

 

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

 

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:

Rate
Method
%
Plant and machinery
10
Reducing balance
Motor vehicles
25
Reducing balance

2.6. Impairment

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.

2.7. Financial Instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

 

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

 

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

 

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income Statement.

 

3. Employees

The average number of employees during the year was 4 (2025: 2).

4. Tangible fixed assets

Plant and machinery
Motor vehicles
Total
£
£
£
Cost
At 1 February 2025
235,107
195,125
430,232
At 31 January 2026
235,107
195,125
430,232
Depreciation and impairment
At 1 February 2025
91,635
93,137
184,772
Charge for the period
14,348
25,497
39,845
At 31 January 2026
105,983
118,634
224,617
Net book value
At 31 January 2026
129,124
76,491
205,615
At 31 January 2025
143,472
101,988
245,460

5. Debtors

2026
2025
£
£
Trade debtors
(305)
(3,457)
Other debtors
17,385
91,479
Prepayments and accrued income
14,815
12,732
Total due within one year
31,895
100,754
Total due after one year
-
-
Total
31,895
100,754

6. Creditors due within one year

2026
2025
£
£
Trade creditors
21,747
24,793
Other creditors
129,080
120,530
Taxation and social security
2,856
13,676
Accruals and deferred income
900
900
Total
154,583
159,899