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2022-05-31 08033803 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 08033803 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 08033803 dpl-frs:Item7 2021-06-01 2022-05-31 08033803 dpl-frs:Item7 2021-05-31 08033803 dpl-frs:Item7 2022-05-31 08033803 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 08033803 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 08033803 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 08033803 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 08033803 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 08033803 dpl-frs:Item8 2021-06-01 2022-05-31 08033803 dpl-frs:Item8 2021-05-31 08033803 dpl-frs:Item8 2022-05-31 08033803 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 08033803 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 08033803 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 08033803 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 08033803 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 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dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 08033803 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 08033803 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 08033803 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 08033803 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 08033803 dpl-frs:Item12 2021-06-01 2022-05-31 08033803 dpl-frs:Item12 2021-05-31 08033803 dpl-frs:Item12 2022-05-31 08033803 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 08033803 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 08033803 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 08033803 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 08033803 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 08033803 1 2021-06-01 2022-05-31 08033803 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 08033803
Quarry Man Crusher Hire Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08033803
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 198,438 153,171
198,438 153,171
CURRENT ASSETS
Debtors 5 26,229 22,041
Cash at bank and in hand 21,997 42,910
48,226 64,951
Creditors: Amounts Falling Due Within One Year 6 (78,121 ) (65,321 )
NET CURRENT ASSETS (LIABILITIES) (29,895 ) (370 )
TOTAL ASSETS LESS CURRENT LIABILITIES 168,543 152,801
Creditors: Amounts Falling Due After More Than One Year 7 (24,877 ) (35,822 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (29,102 ) (29,102 )
NET ASSETS 114,564 87,877
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 114,464 87,777
SHAREHOLDERS' FUNDS 114,564 87,877
Page 1
Page 2
For the year ending 31 May 2023 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 David Wales
Director
09/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Quarry Man Crusher Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08033803 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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 15% on reducing basis
Motor Vehicles 15% on reducing basis
Computer Equipment 15% on reducing basis
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 profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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 year end and that are expected to apply to the reversal of the
timing difference.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 187,426 18,095 1,266 206,787
Additions 66,872 12,000 1,418 80,290
As at 31 May 2023 254,298 30,095 2,684 287,077
Depreciation
As at 1 June 2022 44,852 8,358 406 53,616
Provided during the period 31,420 3,261 342 35,023
As at 31 May 2023 76,272 11,619 748 88,639
Net Book Value
As at 31 May 2023 178,026 18,476 1,936 198,438
As at 1 June 2022 142,574 9,737 860 153,171
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 7,278 3,106
Prepayments and accrued income 1,136 1,120
Other debtors 2,121 2,121
Intercompany 15,694 15,694
26,229 22,041
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 25,323 21,475
Trade creditors 3,651 6,462
Bank loans and overdrafts 5,988 -
Other taxes and social security 135 135
VAT 3,908 5,180
Other creditors 6,925 -
Director's loan account 32,191 32,069
78,121 65,321
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 13,591 10,081
Bank loans 11,286 25,741
24,877 35,822
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 25,323 21,475
Later than one year and not later than five years 13,591 10,081
38,914 31,556
38,914 31,556
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr D Wales totalling £32,191 (2022 - £32,069), no interest is to be charged.
Included in the Other Debtors is an amount owed to D W P (Recycling) Ltd totalling £15,694 (2022 - £15,694), for which Mr D Wales is a director. No interest is to be charged and no repayment terms have been agreed.
Page 5