REGISTERED NUMBER: 00554031 (England and Wales)

Claude Hellowell Limited

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

Peter Howard Hellowell

Christopher Jason Lord

Janet Hellowell

Richard Frank Hellowell

Registered office:

Thorpe Garage

Triangle

Sowerby Bridge

Yorkshire

HX6 3DL

Registered number:

00554031 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Tangible assets

4

206,967

182,509

Current assets

Stocks

9,017

31,728

Debtors

5

1,983,525

1,975,648

Cash at bank and in hand

835,190

902,766

2,827,732

2,910,142

Creditors

Amounts falling due within one year

6

660,986

643,472

Net current assets

2,166,746

2,266,670

Total assets less current liabilities

2,373,713

2,449,179

Creditors

Amounts falling due after more than one year

7

(51,312

)

(48,910

)

Provisions for liabilities

9

(26,140

)

(45,629

)

Net assets

2,296,261

2,354,640

Capital and reserves

Called up share capital

10

9,998

9,998

Capital redemption reserve

885

885

Retained earnings

2,285,378

2,343,757

Shareholders' funds

2,296,261

2,354,640

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 Statement of Income and Retained Earnings has not been delivered.

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

Peter Howard Hellowell - Director

1.	Statutory information

Claude Hellowell 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 the total invoice value, excluding value added tax, of haulage contracting services provided and storage rents receivable during the year.

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

-

25% on reducing balance

Fixtures and fittings

-

20% straight line

Motor vehicles

-

25% on reducing balance

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

Stocks

Stock is measured at estimated cost.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and 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 statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations outstanding in each period. Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

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 34 (2025 - 33 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 April 2025

61,399

14,669

435,858

511,926

Additions

-

7,095

68,000

75,095

Disposals

(5,682

)

-

-

(5,682

)

At 31 March 2026

55,717

21,764

503,858

581,339

Depreciation

At 1 April 2025

51,001

9,928

268,488

329,417

Charge for year

2,599

3,311

44,676

50,586

Eliminated on disposal

(5,631

)

-

-

(5,631

)

At 31 March 2026

47,969

13,239

313,164

374,372

Net book value

At 31 March 2026

7,748

8,525

190,694

206,967

At 31 March 2025

10,398

4,741

167,370

182,509

5.

Debtors

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

814,284

797,770

Other debtors

219,317

152,954

1,033,601

950,724

Amounts falling due after more than one year:

Other debtors

949,924

1,024,924

Aggregate amounts

1,983,525

1,975,648

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

523,742

376,861

Taxation and social security

58,277

131,042

Other creditors

78,967

135,569

660,986

643,472

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Other creditors

51,312

48,910

8.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

131,641

131,641

Between one and five years

194,887

326,529

326,528

458,170

9.	Provisions for liabilities

2026

2025

£

£

Deferred tax

26,140

45,629

Deferred

tax

£

Balance at 1 April 2025

45,629

Credit to Statement of Income and Retained Earnings during year

(19,489

)

Balance at 31 March 2026

26,140

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

9,998

Ordinary shares

1.00

9,998

9,998