Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-302025-06-30false48truetruefalsetruefalse2024-07-01provision of automotive related products and services53 04946187 2024-07-01 2025-06-30 04946187 2023-07-01 2024-06-30 04946187 2025-06-30 04946187 2024-06-30 04946187 2023-07-01 04946187 1 2024-07-01 2025-06-30 04946187 1 2023-07-01 2024-06-30 04946187 5 2024-07-01 2025-06-30 04946187 5 2023-07-01 2024-06-30 04946187 1 2024-07-01 2025-06-30 04946187 e:Director1 2024-07-01 2025-06-30 04946187 e:RegisteredOffice 2024-07-01 2025-06-30 04946187 d:Buildings 2024-07-01 2025-06-30 04946187 d:Buildings 2025-06-30 04946187 d:Buildings 2024-06-30 04946187 d:Buildings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04946187 d:PlantMachinery 2024-07-01 2025-06-30 04946187 d:PlantMachinery 2025-06-30 04946187 d:PlantMachinery 2024-06-30 04946187 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04946187 d:MotorVehicles 2024-07-01 2025-06-30 04946187 d:MotorVehicles 2025-06-30 04946187 d:MotorVehicles 2024-06-30 04946187 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04946187 d:OtherPropertyPlantEquipment 2024-07-01 2025-06-30 04946187 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04946187 d:CurrentFinancialInstruments 2025-06-30 04946187 d:CurrentFinancialInstruments 2024-06-30 04946187 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 04946187 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 04946187 d:ReportableOperatingSegment1 2024-07-01 2025-06-30 04946187 d:ReportableOperatingSegment1 2023-07-01 2024-06-30 04946187 d:UKTax 2024-07-01 2025-06-30 04946187 d:UKTax 2023-07-01 2024-06-30 04946187 d:ShareCapital 2024-07-01 2025-06-30 04946187 d:ShareCapital 2025-06-30 04946187 d:ShareCapital 2023-07-01 2024-06-30 04946187 d:ShareCapital 2024-06-30 04946187 d:ShareCapital 2023-07-01 04946187 d:RevaluationReserve 2024-07-01 2025-06-30 04946187 d:RevaluationReserve 2025-06-30 04946187 d:RevaluationReserve 5 2024-07-01 2025-06-30 04946187 d:RevaluationReserve 2023-07-01 2024-06-30 04946187 d:RevaluationReserve 2024-06-30 04946187 d:RevaluationReserve 2023-07-01 04946187 d:RevaluationReserve 5 2023-07-01 2024-06-30 04946187 d:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 04946187 d:RetainedEarningsAccumulatedLosses 2025-06-30 04946187 d:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 04946187 d:RetainedEarningsAccumulatedLosses 2024-06-30 04946187 d:RetainedEarningsAccumulatedLosses 2023-07-01 04946187 d:AcceleratedTaxDepreciationDeferredTax 2025-06-30 04946187 d:AcceleratedTaxDepreciationDeferredTax 2024-06-30 04946187 d:TaxLossesCarry-forwardsDeferredTax 2025-06-30 04946187 d:TaxLossesCarry-forwardsDeferredTax 2024-06-30 04946187 d:RetirementBenefitObligationsDeferredTax 2025-06-30 04946187 d:RetirementBenefitObligationsDeferredTax 2024-06-30 04946187 e:OrdinaryShareClass1 2024-07-01 2025-06-30 04946187 e:OrdinaryShareClass1 2025-06-30 04946187 e:FRS102 2024-07-01 2025-06-30 04946187 e:Audited 2024-07-01 2025-06-30 04946187 e:FullAccounts 2024-07-01 2025-06-30 04946187 e:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04946187 d:WithinOneYear 2025-06-30 04946187 d:WithinOneYear 2024-06-30 04946187 d:BetweenOneFiveYears 2025-06-30 04946187 d:BetweenOneFiveYears 2024-06-30 04946187 2 2024-07-01 2025-06-30 04946187 5 2024-07-01 2025-06-30 04946187 f:PoundSterling 2024-07-01 2025-06-30 04946187 d:RetainedEarningsAccumulatedLosses 5 2024-07-01 2025-06-30 04946187 d:RetainedEarningsAccumulatedLosses 5 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04946187









TRUCKHAVEN (CARNFORTH) LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
COMPANY INFORMATION


Director
J P Hallam MBA MSc MA (Oxon) 




Registered number
04946187



Registered office
4 The Deans
Bridge Road

Bagshot

Surrey

GU19 5AT




Independent auditors
Barnes Roffe Audit Limited
Chartered Accountants & Statutory Auditors

3 Brook Business Centre

Cowley Mill Road

Uxbridge

Middlesex

UB8 2FX





 
TRUCKHAVEN (CARNFORTH) LIMITED
 

CONTENTS



Page
Strategic report
1
Director's report
2 - 3
Independent auditors' report
4 - 7
Statement of comprehensive income
8
Statement of financial position
9 - 10
Statement of changes in equity
11
Notes to the financial statements
12 - 25


 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 30 JUNE 2025

Introduction
 
The director presents his Strategic report together with the audited financial statements for the year ended 30 June 2025.

Business review
 
The Company has performed satisfactorily during the financial year maintaining an acceptable profit margin and stable net asset position. The director is optimistic that the Company is well-positioned for continued success.

Principal risks and uncertainties
 
The growth of the business and the execution of the Company’s strategy are subject to a number of risks. Many of these risks are common in other businesses. Careful risk management is fundamental to the ability of the business to execute its strategic objectives. These risks are discussed below.

Credit risk

The Company has no significant concentration of credit risk, with the exposure spread over many customers. All customers who trade on credit terms go through a credit vetting process and have a certain credit limit applied. In addition, all receivable balances are monitored daily reducing the exposure to bad debts.

Liquidity risk

Liquidity risk is managed by continuous monitoring of cashflow ensuring that income streams are maintained, and working capital is available to pay liabilities as they fall due.

Financial key performance indicators
 
The director monitors the progress of the Company with reference to the following financial key performance indicators -

The Company's gross profit margin was 14.0% 
(2024 - 12.4%)
The Company's net profit margin was 5.5% (2024 - 4.6%).
The Company's had net assets of £8,288,192 
(2024 - £7,399,673).


This report was approved by the board on 27 October 2025 and signed on its behalf.



J P Hallam MBA MSc MA (Oxon)
Director

Page 1

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
DIRECTOR'S REPORT
FOR THE YEAR ENDED 30 JUNE 2025

The director presents his report and the financial statements for the year ended 30 June 2025.

Director's responsibilities statement

The director is responsible for preparing the Strategic report, the Director's report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the director is required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable him to ensure that the financial statements comply with the Companies Act 2006He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Going concern

The director notes that the company is trading adequately and has sufficient working capital and other finance available to continue trading for a period of not less than 12 months from the date of approval of these financial statements. As such, the director believes that there are no significant uncertainties in his assessment of whether the business is a going concern and therefore has prepared the accounts on a going concern basis.

Results and dividends

The profit for the year, after taxation, amounted to £777,338 (2024 - £647,173).

Dividends of £500,000 (2024 - £1,050,000) were paid during the year.

Page 2

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025


Director

The director who served during the year was:

J P Hallam MBA MSc MA (Oxon) 

Matters covered in the Strategic report

The company has chosen in accordance with section 414C of the Companies Act 2006, to set out financial risk management objectives and future developments within the strategic report.

Disclosure of information to auditors

The director at the time when this Director's report is approved has confirmed that:
 
so far as he is aware, there is no relevant audit information of which the Company's auditors are unaware, and

he has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no subsequent events that require disclosure or adjustments to the financial statements.

Auditors

Before the year end Barnes Roffe LLP resigned as auditors due to the transfer of its audit business and its successor Barnes Roffe Audit Limited was appointed by the directors under s485 Companies Act 2006.

This report was approved by the board on 27 October 2025 and signed on its behalf.
 





J P Hallam MBA MSc MA (Oxon)
Director

Page 3

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TRUCKHAVEN (CARNFORTH) LIMITED
 

Opinion


We have audited the financial statements of Truckhaven (Carnforth) Limited (the 'Company') for the year ended 30 June 2025, which comprise the Statement of comprehensive income, the Statement of financial position, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 30 June 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.


Page 4

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TRUCKHAVEN (CARNFORTH) LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The director is responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Director's report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Director's report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of director's remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Director's responsibilities statement set out on page 2, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the director is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.


Page 5

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TRUCKHAVEN (CARNFORTH) LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with law and regulations, was as follows:

The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
We identified the laws and regulations applicable to the company through discussion with directors and other management, and from our commercial knowledge and experience of the relevant sector;
The specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, are as follows:
 
°Companies Act 2006.
°FRS102.
°Employment legislation.
°Tax legislation.

We assessed the extent of compliance with the laws and regulations identified above through making enquiries of; and
Laws and regulations were communicated within the audit team at the planning meeting, and during the audit as any further laws and regulation were identified. The audit team remained alert to instances of noncompliance throughout the audit.

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur by:

Making enquiries of management as to where they consider there was susceptibility to fraud and their knowledge of actual, suspected and alleged fraud;
Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations;
Reviewing the financial statements and testing the disclosures against supporting documentation;
Performing analytical procedures to identify any unusual or unexpected trends or anomalies;
Inspecting and testing journal entries to identify unusual or unexpected transactions;
Assessing whether judgement and assumptions made in determining significant accounting estimates were indicative of management bias; and
Investigating the rationale behind significant transactions, or transactions that are unusual or outside the company’s usual course of business.
 
Page 6

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TRUCKHAVEN (CARNFORTH) LIMITED (CONTINUED)


The areas that we identified as being susceptible to misstatement through fraud were:
 
Management bias in the estimates and judgements made;
Management override of controls; and
Posting of unusual journals or transactions.
 
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Q Mehdi (Senior statutory auditor)
for and on behalf of
Barnes Roffe Audit Limited
Chartered Accountants & Statutory Auditors
3 Brook Business Centre
Cowley Mill Road
Uxbridge
Middlesex
UB8 2FX

20 November 2025
Page 7

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 JUNE 2025

2025
2024
Note
£
£

  

Turnover
 4 
14,036,902
14,194,084

Cost of sales
  
(12,073,579)
(12,431,724)

Gross profit
  
1,963,323
1,762,360

Administrative expenses
  
(927,663)
(899,633)

Operating profit
 5 
1,035,660
862,727

Interest receivable and similar income
 9 
391
836

Interest payable and similar expenses
 10 
-
(866)

Profit before tax
  
1,036,051
862,697

Tax on profit
 11 
(258,713)
(215,524)

Profit for the financial year
  
777,338
647,173

Other comprehensive income for the year
  

Unrealised surplus on revaluation of tangible fixed assets net of deferred tax
  
611,181
4,010,009

Other comprehensive income for the year
  
611,181
4,010,009

Total comprehensive income for the year
  
1,388,519
4,657,182

The notes on pages 12 to 25 form part of these financial statements.

Page 8

 
TRUCKHAVEN (CARNFORTH) LIMITED
REGISTERED NUMBER: 04946187

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 13 
8,393,261
7,895,604

  
8,393,261
7,895,604

Current assets
  

Stocks
 14 
180,940
122,603

Debtors: amounts falling due within one year
 15 
449,814
355,816

Cash at bank and in hand
 16 
821,263
557,827

  
1,452,017
1,036,246

Creditors: amounts falling due within one year
 17 
(913,260)
(772,721)

Net current assets
  
 
 
538,757
 
 
263,525

Total assets less current liabilities
  
8,932,018
8,159,129

Provisions for liabilities
  

Deferred tax
 18 
(643,826)
(759,456)

  
 
 
(643,826)
 
 
(759,456)

Net assets
  
8,288,192
7,399,673


Capital and reserves
  

Called up share capital 
 19 
100
100

Revaluation reserve
 20 
4,596,166
3,984,985

Profit and loss account
 20 
3,691,926
3,414,588

  
8,288,192
7,399,673


Page 9

 
TRUCKHAVEN (CARNFORTH) LIMITED
REGISTERED NUMBER: 04946187
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2025

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 October 2025.




J P Hallam MBA MSc MA (Oxon)
Director

The notes on pages 12 to 25 form part of these financial statements.

Page 10

 
TRUCKHAVEN (CARNFORTH) LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025


Called up share capital
Revaluation reserve
Profit and loss account
Total equity

£
£
£
£

At 1 July 2024
100
3,984,985
3,414,588
7,399,673


Comprehensive income for the year

Profit for the year
-
-
777,338
777,338

Surplus on revaluation of freehold property net of deferred tax
-
611,181
-
611,181
Total comprehensive income for the year
-
611,181
777,338
1,388,519


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(500,000)
(500,000)


Total transactions with owners
-
-
(500,000)
(500,000)


At 30 June 2025
100
4,596,166
3,691,926
8,288,192



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2024


Called up share capital
Revaluation reserve
Profit and loss account
Total equity

£
£
£
£

At 1 July 2023
100
(25,024)
3,817,415
3,792,491


Comprehensive income for the year

Profit for the year
-
-
647,173
647,173

Surplus on revaluation of freehold property net of deferred tax
-
4,010,009
-
4,010,009
Total comprehensive income for the year
-
4,010,009
647,173
4,657,182


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(1,050,000)
(1,050,000)


Total transactions with owners
-
-
(1,050,000)
(1,050,000)


At 30 June 2024
100
3,984,985
3,414,588
7,399,673


The notes on pages 12 to 25 form part of these financial statements.

Page 11

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1.


General information

Truckhaven (Carnforth) Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 4 The Deans, Bridge Road, Bagshot, Surrey, GU19 5AT.

The company specialises in the provision of automotive related products and services.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d).

This information is included in the consolidated financial statements of Stonplan Limited as at year ended 30 June 2025 and these financial statements may be obtained from Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.

 
2.3

Going concern

The director notes that the company is trading adequately has sufficient working capital and other finance available to continue trading for a period of not less than 12 months from the date of approval of these financial statements. As such, the director believes that there are no significant uncertainties in his assessment of whether the business is a going concern and therefore has prepared the accounts on a going concern basis.

Page 12

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.
 

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.6

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

 
2.7

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 13

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

 
2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.9

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.10

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Page 14

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)


2.10
Tangible fixed assets (continued)

Depreciation is provided on the following basis:

Other fixed assets
-
25%
reducing balance

Depreciation is also not charged on freehold buildings as the director believes the long economic useful and high residual value would render any depreciation immaterial.

The treatment is contrary to the Companies Act 2006, which states that fixed assets should be depreciated. However it is, in the opinion of the director, necessary in order to give a true and fair view of the financial position of the company.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.

 
2.11

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date.

Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

 
2.12

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of comprehensive income.

 
2.13

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 15

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

 
2.14

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.15

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.16

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 
Page 16

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)


2.16
Financial instruments (continued)


Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Page 17

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

 
2.17

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The principal estimates and judgements that could have a significant effect upon the group's financial results relate to:

Estimation of useful lives of assets

The company determines the estimated useful lives and related depreciation charges for its tangible fixed assets. The useful lives could change significantly as a result of technical innovations or some other event. The depreciation charge will increase where the useful lives are less than previously estimated lives, or technically obsolete or non-strategic assets that have been abandoned or sold will be written off or written down.

Fair value of freehold properties

The annual revaluation of freehold properties is sensitive to the changes in the rental market and the economic climate of the surrounding area. The properties are revalued at fair value by the director each year at the Statement of financial position date.

Provision for impairment of stock

The provision for impairment of stock assessment requires a degree of estimation and judgement. The level of the provision is assessed by taking into account the recent sales experience, the ageing of stock and other factors that affect stock obsolescence.


4.


Turnover

An analysis of turnover by class of business is as follows:


2025
2024
£
£

Automotive related products and services
14,036,902
14,194,084

14,036,902
14,194,084


All turnover arose within the United Kingdom.

Page 18

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

5.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Depreciation
51,232
57,639

Loss on sale of tangible assets
-
1,406


6.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


2025
2024
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
15,615
14,870


7.


Employees

Staff costs were as follows:


2025
2024
£
£

Wages and salaries
1,034,218
900,515

Social security costs
92,865
64,610

Cost of defined contribution scheme
21,899
16,816

1,148,982
981,941


The average monthly number of employees, including the director, during the year was as follows:


        2025
        2024
            No.
            No.







53
48


8.


Director's remuneration

During the year, the director received no remuneration (2024 - £Nil).




Page 19

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

9.


Interest receivable

2025
2024
£
£


Other interest receivable
391
836

391
836


10.


Interest payable and similar expenses

2025
2024
£
£


Other loan interest payable
-
866

-
866


11.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
263,162
197,829


263,162
197,829


Total current tax
263,162
197,829

Deferred tax


Origination and reversal of timing differences
(4,449)
17,695

Total deferred tax
(4,449)
17,695


258,713
215,524
Page 20

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
 
11.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is lower than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
1,036,051
862,697


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
259,013
215,674

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
-
1,579

Capital allowances differing from depreciation
3,056
(18,942)

Other timing differences leading to an increase in taxation
(3,356)
17,695

Group relief
-
(482)

Total tax charge for the year
258,713
215,524


Factors that may affect future tax charges

There are no significant factors that would affect future tax charges.


12.


Dividends

2025
2024
£
£


Dividends
500,000
1,050,000

500,000
1,050,000

Page 21

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

13.


Tangible fixed assets





Freehold property
Plant and machinery
Motor vehicles
Total

£
£
£
£



Cost or valuation


At 1 July 2024
7,917,471
229,863
21,017
8,168,351


Additions
-
30,407
24,490
54,897


Disposals
-
(2,727)
(18,990)
(21,717)


Revaluations
500,000
-
-
500,000



At 30 June 2025

8,417,471
257,543
26,517
8,701,531



Depreciation


At 1 July 2024
167,471
94,270
11,006
272,747


Charge for the year
-
42,606
8,626
51,232


Disposals
-
(2,727)
(12,982)
(15,709)



At 30 June 2025

167,471
134,149
6,650
308,270



Net book value



At 30 June 2025
8,250,000
123,394
19,867
8,393,261



At 30 June 2024
7,750,000
135,593
10,011
7,895,604

If the freehold property had not been included at valuation, It would have been included under the historical cost convention at a net book value of £3,000,000 (2024 - £3,000,000), reflecting an accumulated depreciation of £167,471 which has reduced the historical cost from £3,167,471.


14.


Stocks

2025
2024
£
£

Finished goods and goods for resale
180,940
122,603

180,940
122,603


Page 22

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

15.


Debtors

2025
2024
£
£


Trade debtors
175,620
147,207

Other debtors
174,309
191,609

Prepayments and accrued income
99,885
17,000

449,814
355,816



16.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
821,263
557,827

821,263
557,827



17.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
399,283
326,587

Amounts owed to group undertakings
70,342
87,199

Corporation tax
87,583
70,012

Other taxation and social security
161,702
151,473

Other creditors
4,372
-

Accruals and deferred income
189,978
137,450

913,260
772,721


Page 23

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

18.


Deferred taxation




2025


£






At beginning of year
759,456


Charged to the Statement of comprehensive income
(4,449)


Charged to the Other comprehensive income
(111,181)



At end of year
643,826

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
16,109
19,465

Potential capital gains tax
628,810
739,991

Pension surplus
(1,093)
-

643,826
759,456


19.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1.00 each
100
100



20.


Reserves

Revaluation reserve

This is a non-distributable reserve related to the revaluation of land and buildings included in fixed tangible assets.

Profit and loss account

Profit and loss account includes all current and prior year retained profits and losses.

Page 24

 
TRUCKHAVEN (CARNFORTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

21.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £21,899 (2024 - £16,816). Contributions totalling £4,372 (2024 - £Nil) were payable to the fund at the reporting date and are included in other creditors.


22.


Commitments under operating leases

At 30 June 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
2,388
-

Later than 1 year and not later than 5 years
1,791
-

4,179
-


23.


Related party transactions

The company has taken advantage of the exemption permitted by FRS 102 not to disclose any transactions with its parent company or other group undertakings on the basis that they are wholly owned.


24.


Post balance sheet events

There have been no subsequent events that require disclosure or adjustments to the financial statements.


25.


Ultimate parent undertaking and controlling party

The immediate and ultimate parent company is Stonplan Limited, a company incorporated in England and Wales. Its registered office is 4 The Deans, Bridge Road, Bagshot, Surrey, GU19 5AT. This is the smallest and largest company in which the results of this company are consolidated. The financial statements of Stonplan Limited may be obtained from Companies House, Crown Way, Cardiff CF14 3UZ. 

The ultimate controlling party is Mr J P Hallam MBA MSc MA (Oxon), by virtue of his majority shareholding in Stonplan Limited.

 
Page 25