A & L Haulage (Somerset) Limited


Director	Gregory, Andrew David


Registered Address	The Old Brick Works
	Stoke St. Michael
	BA3 5HP


Registered Number	05929418 (England and Wales)

Balance Sheet as at
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		831,053		896,476
			831,053		896,476
Current assets
Stocks		376,628		277,452
Debtors	4	643,019		669,532
Cash at bank and on hand		269,477		218,815
		1,289,124		1,165,799
Creditors amounts falling due within one year	5	(178,105)		(193,013)
Net current assets (liabilities)			1,111,019		972,786
Total assets less current liabilities			1,942,072		1,869,262
Provisions for liabilities			(94,416)		(81,084)
Net assets			1,847,656		1,788,178
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			1,846,656		1,787,178
Shareholders' funds			1,847,656		1,788,178

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the 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) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

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

Gregory, Andrew David
Director
Registered Company No. 05929418

A & L Haulage (Somerset) Limited

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	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.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	20	-
Vehicles	12	-
Office Equipment	-	5

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Government grants or assistance
	Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	24		22

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 May 25	1,316,850
	Additions	146,147
	Disposals	(163,202)
	At 30 April 26	1,299,857
	Depreciation and impairment
	At 01 May 25	420,373
	Charge for year	89,322
	On disposals	(40,953)
	At 30 April 26	468,803
	Net book value
	At 30 April 26	831,053
	At 30 April 25	896,476

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	598,790	638,341
Other debtors	2,809	2,339
Prepayments and accrued income	41,420	28,852
Total	643,019	669,532


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	76,096	90,722
Amounts owed to related parties	22,619	14,313
Taxation and social security	69,257	78,145
Accrued liabilities and deferred income	10,133	9,833
Total	178,105	193,013


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.