BEST Haulage Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10001936

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		123,148		126,376

			123,148		126,376
CURRENT ASSETS
Debtors	5	95,567		84,970
Cash at bank and in hand		7,211		1,522

		102,778		86,492
Creditors: Amounts Falling Due Within One Year	6	(205,467 )		(100,008 )

NET CURRENT ASSETS (LIABILITIES)			(102,689 )		(13,516 )

TOTAL ASSETS LESS CURRENT LIABILITIES			20,459		112,860

Creditors: Amounts Falling Due After More Than One Year	7		(20,457 )		(131,858 )

NET ASSETS/(LIABILITIES)			2		(18,998 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			-		(19,000 )

SHAREHOLDERS' FUNDS			2		(18,998)

Page 1

Page 2

BEST Haulage Ltd

Balance Sheet (continued)

As At 31 January 2026

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Przemyslaw HAJDUK

Director

30/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

BEST Haulage Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10001936 . The registered office is 3 Snowden Hill, Northfleet, DA11 9AE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance Method
Motor Vehicles	25% Reducing Balance Method
Fixtures & Fittings	25% Reducing Balance Method
Computer Equipment	25% Reducing Balance Method

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the 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 a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

Page 3

Page 4

BEST Haulage Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 3)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	312,283	620	4,296	317,199
Additions	68,685	-	-	68,685
Disposals	(162,996 )	-	-	(162,996 )

As at 31 January 2026	217,972	620	4,296	222,888

Depreciation
As at 1 February 2025	188,231	263	2,329	190,823
Provided during the period	40,469	89	492	41,050
Disposals	(132,133 )	-	-	(132,133 )

As at 31 January 2026	96,567	352	2,821	99,740

Net Book Value
As at 31 January 2026	121,405	268	1,475	123,148

As at 1 February 2025	124,052	357	1,967	126,376

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	-	66,867
VAT	1,229	-
Net wages	8,282	-

	9,511	66,867
Due after more than one year
Trade debtors	27,053	18,103
Director's loan account	59,003	-

	86,056	18,103

	95,567	84,970

Page 4

Page 5

BEST Haulage Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	149,128	47,589
Bank loans and overdrafts	38,377	28,982
Capital on Tap	11,999	12,106
Other taxes and social security	3,948	93
VAT	-	2,544
Net wages	-	869
Other creditors	-	500
NEST pension liability	1,203	2,925
Other creditors (2)	309	-
Amounts owed to subsidiaries	503	4,400

	205,467	100,008

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	113,341
Bank loans	20,457	18,517

	20,457	131,858

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	-	113,341

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

Page 5