IRIS Accounts Production v24.1.0.578 04865387 Board of Directors Board of Directors 1.5.22 30.4.23 30.4.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh048653872022-04-30048653872023-04-30048653872022-05-012023-04-30048653872021-04-30048653872021-05-012022-04-30048653872022-04-3004865387ns15:Wales2022-05-012023-04-3004865387ns14:PoundSterling2022-05-012023-04-3004865387ns10:Director12022-05-012023-04-3004865387ns10:Director22022-05-012023-04-3004865387ns10:PrivateLimitedCompanyLtd2022-05-012023-04-3004865387ns10:SmallEntities2022-05-012023-04-3004865387ns10:AuditExemptWithAccountantsReport2022-05-012023-04-3004865387ns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3004865387ns10:SmallCompaniesRegimeForAccounts2022-05-012023-04-3004865387ns10:FullAccounts2022-05-012023-04-3004865387ns10:Director32022-05-012023-04-3004865387ns10:Director42022-05-012023-04-3004865387ns10:CompanySecretary12022-05-012023-04-3004865387ns10:RegisteredOffice2022-05-012023-04-3004865387ns5:CurrentFinancialInstruments2023-04-3004865387ns5:CurrentFinancialInstruments2022-04-3004865387ns5:Non-currentFinancialInstruments2023-04-3004865387ns5:Non-currentFinancialInstruments2022-04-3004865387ns5:ShareCapital2023-04-3004865387ns5:ShareCapital2022-04-3004865387ns5:RetainedEarningsAccumulatedLosses2023-04-3004865387ns5:RetainedEarningsAccumulatedLosses2022-04-3004865387ns5:LandBuildings2022-05-012023-04-3004865387ns5:PlantMachinery2022-05-012023-04-3004865387ns5:LandBuildings2022-04-3004865387ns5:PlantMachinery2022-04-3004865387ns5:LandBuildings2023-04-3004865387ns5:PlantMachinery2023-04-3004865387ns5:LandBuildings2022-04-3004865387ns5:PlantMachinery2022-04-3004865387ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3004865387ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-04-30
REGISTERED NUMBER: 04865387 (Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

C.T. Roberts (Plant Hire) Limited

C.T. Roberts (Plant Hire) Limited (Registered number: 04865387)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

C.T. Roberts (Plant Hire) Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: Mr C T Roberts
Mrs B Ll Roberts
Mr L L Roberts
Mr I L Roberts





SECRETARY: Mrs B Ll Roberts





REGISTERED OFFICE: Fron
Ysbyty Ifan
Betws Y Coed
Conwy
LL24 0NY





REGISTERED NUMBER: 04865387 (Wales)





ACCOUNTANTS: Emyr Mortimer Cyf
20 Penlan
Pwllheli
Gwynedd
LL53 5DE

C.T. Roberts (Plant Hire) Limited (Registered number: 04865387)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,563,843 2,566,249

CURRENT ASSETS
Stocks 136,985 -
Debtors 5 503,697 155,241
Cash at bank 600,039 811,159
1,240,721 966,400
CREDITORS
Amounts falling due within one year 6 509,326 418,053
NET CURRENT ASSETS 731,395 548,347
TOTAL ASSETS LESS CURRENT LIABILITIES 3,295,238 3,114,596

CREDITORS
Amounts falling due after more than one year 7 (248,947 ) (417,392 )

PROVISIONS FOR LIABILITIES (374,618 ) (355,282 )
NET ASSETS 2,671,673 2,341,922

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,671,573 2,341,822
2,671,673 2,341,922

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 February 2024 and were signed on its behalf by:




Mr C T Roberts - Director



Mrs B Ll Roberts - Director


C.T. Roberts (Plant Hire) Limited (Registered number: 04865387)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

C.T. Roberts (Plant Hire) Limited is a private company, limited by shares , registered in Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost and not provided
Plant and machinery etc - 20% on reducing balance and 15% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 13 ) .

C.T. Roberts (Plant Hire) Limited (Registered number: 04865387)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2022 556,353 4,501,332 5,057,685
Additions - 374,842 374,842
Disposals - (111,925 ) (111,925 )
At 30 April 2023 556,353 4,764,249 5,320,602
DEPRECIATION
At 1 May 2022 4,508 2,486,928 2,491,436
Charge for year 1,127 363,304 364,431
Eliminated on disposal - (99,108 ) (99,108 )
At 30 April 2023 5,635 2,751,124 2,756,759
NET BOOK VALUE
At 30 April 2023 550,718 2,013,125 2,563,843
At 30 April 2022 551,845 2,014,404 2,566,249

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 481,982 153,977
Other debtors 21,715 1,264
503,697 155,241

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 1,670 -
Hire purchase contracts 262,285 264,205
Trade creditors 72,604 62,613
Taxation and social security 88,921 36,599
Other creditors 83,846 54,636
509,326 418,053

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans - 42,500
Hire purchase contracts 248,947 374,892
248,947 417,392

8. RELATED PARTY DISCLOSURES

The directors have considered their responsibility regarding related party disclosures, and other than the amounts owed to them by the company, via directors' current accounts, there is not considered to be anything to disclose.

9. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors as named in the directors' report.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
C.T. Roberts (Plant Hire) Limited (Registered number: 04865387)

The following reproduces the text of the report prepared for the directors in respect of the Company's annual unaudited financial statements. In accordance with the Companies Act 2006, the Company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C.T. Roberts (Plant Hire) Limited for the year ended 30 April 2023 which comprise the Income Statement, Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of C.T. Roberts (Plant Hire) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C.T. Roberts (Plant Hire) Limited and state those matters that we have agreed to state to the Board of Directors of C.T. Roberts (Plant Hire) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C.T. Roberts (Plant Hire) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C.T. Roberts (Plant Hire) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C.T. Roberts (Plant Hire) Limited. You consider that C.T. Roberts (Plant Hire) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of C.T. Roberts (Plant Hire) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Emyr Mortimer Cyf
20 Penlan
Pwllheli
Gwynedd
LL53 5DE


15 February 2024