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REGISTERED NUMBER: 10109947 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

W Napier Plant Hire Ltd

W Napier Plant Hire Ltd (Registered number: 10109947)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


W Napier Plant Hire Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTOR: W H Napier





REGISTERED OFFICE: Quarry Cottage
Pentrich
Ripley
DE5 3RL





REGISTERED NUMBER: 10109947 (England and Wales)





ACCOUNTANTS: Carter & Co
19 Warren Park Way
Enderby
Leicester
LE19 4SA

W Napier Plant Hire Ltd (Registered number: 10109947)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,185 3,962

CURRENT ASSETS
Debtors 5 187,921 284,703
Cash at bank 346,576 250,378
534,497 535,081
CREDITORS
Amounts falling due within one year 6 225,368 187,078
NET CURRENT ASSETS 309,129 348,003
TOTAL ASSETS LESS CURRENT
LIABILITIES

312,314

351,965

PROVISIONS FOR LIABILITIES 593 583
NET ASSETS 311,721 351,382

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 311,621 351,282
SHAREHOLDERS' FUNDS 311,721 351,382

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 August 2024 and were signed by:




W H Napier - Director


W Napier Plant Hire Ltd (Registered number: 10109947)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

W Napier Plant Hire Ltd is a private company, limited by shares , registered in England and 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.
Plant and machinery etc - 33% on cost and 25% on reducing balance

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 1 (2023 - 1 ) .

W Napier Plant Hire Ltd (Registered number: 10109947)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 5,411
Additions 321
At 30 June 2024 5,732
DEPRECIATION
At 1 July 2023 1,449
Charge for year 1,098
At 30 June 2024 2,547
NET BOOK VALUE
At 30 June 2024 3,185
At 30 June 2023 3,962

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 161,363 169,966
Other debtors 26,107 114,737
Prepayments 451 -
187,921 284,703

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 23,289 36,640
Tax 13,928 48,181
VAT 13,511 3,538
Directors' current accounts 164,697 96,444
Accrued expenses 9,943 2,275
225,368 187,078

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
100 Ordinary shares £1.00 100 100

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £90,000 (2023 - £141,000) were paid to the directors .