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Company Registration No. 13398848 (England and Wales)
J H PLant Hire & Sales Limited Unaudited accounts for the year ended 31 July 2023
J H PLant Hire & Sales Limited Unaudited accounts Contents
Page
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J H PLant Hire & Sales Limited Company Information for the year ended 31 July 2023
Director
John Hawkins
Company Number
13398848 (England and Wales)
Registered Office
Embassy Offices, Stangate House Stanwell Road Penarth Vale of Glamorgan CF64 2AA Wales
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J H PLant Hire & Sales Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
347,302 
- 
Current assets
Inventories
6,000 
6,000 
Debtors
12,593 
- 
Cash at bank and in hand
2,588 
3,066 
21,181 
9,066 
Creditors: amounts falling due within one year
(203,608)
(9,554)
Net current liabilities
(182,427)
(488)
Total assets less current liabilities
164,875 
(488)
Creditors: amounts falling due after more than one year
(159,151)
- 
Net assets/(liabilities)
5,724 
(488)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
5,624 
(588)
Shareholders' funds
5,724 
(488)
For the year ending 31 July 2023 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 March 2024 and were signed on its behalf by
John Hawkins Director Company Registration No. 13398848
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J H PLant Hire & Sales Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
J H PLant Hire & Sales Limited is a private company, limited by shares, registered in England and Wales, registration number 13398848. The registered office is Embassy Offices, Stangate House, Stanwell Road, Penarth, Vale of Glamorgan, CF64 2AA, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 July 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 14 May 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Reducing Balance and 25% Reducing Balance
Motor vehicles
20% Reducing Balance
Computer equipment
25% Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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J H PLant Hire & Sales Limited Notes to the Accounts for the year ended 31 July 2023
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 August 2022
- 
- 
- 
- 
- 
Additions
323,369 
34,775 
1,067 
3,133 
362,344 
At 31 July 2023
323,369 
34,775 
1,067 
3,133 
362,344 
Depreciation
Charge for the year
12,907 
1,739 
81 
315 
15,042 
At 31 July 2023
12,907 
1,739 
81 
315 
15,042 
Net book value
At 31 July 2023
310,462 
33,036 
986 
2,818 
347,302 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
168 
- 
Trade debtors
2,227 
- 
Amounts due from group undertakings etc.
9,498 
- 
Accrued income and prepayments
700 
- 
12,593 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
3,733 
Obligations under finance leases and hire purchase contracts
35,910 
- 
Trade creditors
2,992 
- 
Amounts owed to group undertakings and other participating interests
9,988 
5,821 
Loans from directors
154,718 
- 
203,608 
9,554 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
159,151 
- 
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J H PLant Hire & Sales Limited Notes to the Accounts for the year ended 31 July 2023
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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