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2022-07-31 12768725 1 2022-07-31 12768725 1 2021-08-01 2022-07-31 12768725 frs-core:LeasedAssets 2021-08-01 2022-07-31 12768725 frs-core:OwnedAssets 2021-08-01 2022-07-31 12768725 frs-core:CurrencyRisk 2021-08-01 2022-07-31 12768725 frs-core:MarketRisk 2021-08-01 2022-07-31 12768725 frs-core:InterestRateRisk 2021-08-01 2022-07-31 12768725 frs-core:DeferredTaxation 2021-08-01 2022-07-31 12768725 frs-core:DeferredTaxation 2021-07-31 12768725 frs-core:DeferredTaxation 2022-07-31 12768725 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 12768725 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 12768725 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 12768725 frs-core:ProvisionsDeferredTax 2022-07-31 12768725 frs-core:OtherDeferredTax 2022-07-31 12768725 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 12768725 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 12768725 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 12768725 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 12768725 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 12768725 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 12768725 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 12768725 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 12768725 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 12768725 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 12768725 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 12768725 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 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Registered number: 12768725
City Tool and Plant Hire Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12768725
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 117,309 160,860
117,309 160,860
CURRENT ASSETS
Debtors 5 99,641 60,975
Cash at bank and in hand 184,392 191,425
284,033 252,400
Creditors: Amounts Falling Due Within One Year 6 (111,389 ) (133,703 )
NET CURRENT ASSETS (LIABILITIES) 172,644 118,697
TOTAL ASSETS LESS CURRENT LIABILITIES 289,953 279,557
PROVISIONS FOR LIABILITIES
Deferred Taxation (30,161 ) (30,563 )
NET ASSETS 259,792 248,994
CAPITAL AND RESERVES
Called up share capital 7 5 5
Profit and Loss Account 259,787 248,989
SHAREHOLDERS' FUNDS 259,792 248,994
Page 1
Page 2
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 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 T J May
Director
5 March 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
City Tool and Plant Hire Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12768725 . The registered office is Unit 11 The Bridgewater Complex, Canal Street, Liverpool, Merseyside, L20 8AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery 33% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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. Financial Instruments
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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
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2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Plant and machinery
£
Cost
As at 1 August 2022 254,480
Additions 60,339
As at 31 July 2023 314,819
Depreciation
As at 1 August 2022 93,620
Provided during the period 103,890
As at 31 July 2023 197,510
Net Book Value
As at 31 July 2023 117,309
As at 1 August 2022 160,860
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 98,442 60,843
Other debtors 1,199 132
99,641 60,975
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 43,379 48,592
Other creditors 24,309 34,560
Taxation and social security 43,701 50,551
111,389 133,703
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7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 5 5
8. Related Party Transactions
The following related party transactions were undertaken during the year:
A director introduced amounts totalling £4,994l (2022: £2,992) and withdrew amounts totalling £270 (2022: £240). At the balance sheet date the amount payable was £20,011 (2022: £15,287).
Dividends were paid to directors and shareholders in respect of their shareholdings totalling £59,900 (2022: £14,700).
The aggregate remuneration paid to key management personnel for the year was £Nil (2022: £Nil)
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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