REGISTERED NUMBER: 08221133 (England and Wales)

Unaudited Financial Statements

for the Period 1 October 2024 to 29 September 2025

for

Smiths Haulage & Contracting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

E M Smith

SECRETARY:

REGISTERED OFFICE:

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

REGISTERED NUMBER:

08221133 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

42,707

23,298

CURRENT ASSETS

Stocks

38,871

36,089

Debtors

5

20,069

47,488

Cash at bank

-

15,727

58,940

99,304

CREDITORS

Amounts falling due within one year

6

96,343

112,632

NET CURRENT LIABILITIES

(37,403

)

(13,328

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,304

9,970

CREDITORS

Amounts falling due after more than one year

7

40,497

-

NET (LIABILITIES)/ASSETS

(35,193

)

9,970

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(35,194

)

9,969

SHAREHOLDERS' FUNDS

(35,193

)

9,970

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 October 2026 and were signed by:

E M Smith - Director

1.	STATUTORY INFORMATION

Smiths Haulage & Contracting 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 net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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

-

20% on cost

Officer Equipment

-

20% on cost

Motor Vehicles

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Officer

Motor

Machinery

Equipment

Vehicles

Totals

£

£

£

£

COST

At 1 October 2024

153,791

1,292

51,918

207,001

Additions

-

-

47,989

47,989

Disposals

-

-

(34,820

)

(34,820

)

At 29 September 2025

153,791

1,292

65,087

220,170

DEPRECIATION

At 1 October 2024

151,204

1,044

31,455

183,703

Charge for period

388

62

13,440

13,890

Eliminated on disposal

-

-

(20,130

)

(20,130

)

At 29 September 2025

151,592

1,106

24,765

177,463

NET BOOK VALUE

At 29 September 2025

2,199

186

40,322

42,707

At 30 September 2024

2,587

248

20,463

23,298

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.9.25

30.9.24

£

£

Trade Debtors

20,069

27,636

Deferred tax asset

-

19,852

20,069

47,488

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.9.25

30.9.24

£

£

Bank loans and overdrafts

3,431

-

Trade Creditors

299

37,930

Social security and other taxes

-

10

VAT

3,327

1,537

Directors' loan accounts

88,787

72,656

Accrued Expenses

499

499

96,343

112,632

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

29.9.25

30.9.24

£

£

Hire purchase contracts

40,497

-

8.	DEFERRED TAX

£

Balance at 1 October 2024

(19,852

)

Deferred Tax

19,852

Balance at 29 September 2025

-

9.	RELATED PARTY DISCLOSURES