2023-04-012024-03-312024-03-31false08474093A & H PLANT AND CONSTRUCTION LIMITED2024-09-0443120iso4217:GBPxbrli:pure084740932023-04-01084740932024-03-31084740932023-04-012024-03-31084740932022-04-01084740932023-03-31084740932022-04-012023-03-3108474093bus:SmallEntities2023-04-012024-03-3108474093bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3108474093bus:FullAccounts2023-04-012024-03-3108474093bus:PrivateLimitedCompanyLtd2023-04-012024-03-3108474093core:WithinOneYear2024-03-3108474093core:AfterOneYear2024-03-3108474093core:WithinOneYear2023-03-3108474093core:AfterOneYear2023-03-3108474093core:ShareCapital2024-03-3108474093core:SharePremium2024-03-3108474093core:RevaluationReserve2024-03-3108474093core:OtherReservesSubtotal2024-03-3108474093core:RetainedEarningsAccumulatedLosses2024-03-3108474093core:ShareCapital2023-03-3108474093core:SharePremium2023-03-3108474093core:RevaluationReserve2023-03-3108474093core:OtherReservesSubtotal2023-03-3108474093core:RetainedEarningsAccumulatedLosses2023-03-3108474093core:LandBuildings2024-03-3108474093core:PlantMachinery2024-03-3108474093core:Vehicles2024-03-3108474093core:FurnitureFittings2024-03-3108474093core:OfficeEquipment2024-03-3108474093core:NetGoodwill2024-03-3108474093core:IntangibleAssetsOtherThanGoodwill2024-03-3108474093core:ListedExchangeTraded2024-03-3108474093core:UnlistedNon-exchangeTraded2024-03-3108474093core:LandBuildings2023-03-3108474093core:PlantMachinery2023-03-3108474093core:Vehicles2023-03-3108474093core:FurnitureFittings2023-03-3108474093core:OfficeEquipment2023-03-3108474093core:NetGoodwill2023-03-3108474093core:IntangibleAssetsOtherThanGoodwill2023-03-3108474093core:ListedExchangeTraded2023-03-3108474093core:UnlistedNon-exchangeTraded2023-03-3108474093core:LandBuildings2023-04-012024-03-3108474093core:PlantMachinery2023-04-012024-03-3108474093core:Vehicles2023-04-012024-03-3108474093core:FurnitureFittings2023-04-012024-03-3108474093core:OfficeEquipment2023-04-012024-03-3108474093core:NetGoodwill2023-04-012024-03-3108474093core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108474093core:ListedExchangeTraded2023-04-012024-03-3108474093core:UnlistedNon-exchangeTraded2023-04-012024-03-3108474093core:MoreThanFiveYears2023-04-012024-03-3108474093core:Non-currentFinancialInstruments2024-03-3108474093core:Non-currentFinancialInstruments2023-03-3108474093dpl:CostSales2023-04-012024-03-3108474093dpl:DistributionCosts2023-04-012024-03-3108474093core:LandBuildings2023-04-012024-03-3108474093core:PlantMachinery2023-04-012024-03-3108474093core:Vehicles2023-04-012024-03-3108474093core:FurnitureFittings2023-04-012024-03-3108474093core:OfficeEquipment2023-04-012024-03-3108474093dpl:AdministrativeExpenses2023-04-012024-03-3108474093core:NetGoodwill2023-04-012024-03-3108474093core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108474093dpl:GroupUndertakings2023-04-012024-03-3108474093dpl:ParticipatingInterests2023-04-012024-03-3108474093dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3108474093core:ListedExchangeTraded2023-04-012024-03-3108474093dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3108474093core:UnlistedNon-exchangeTraded2023-04-012024-03-3108474093dpl:CostSales2022-04-012023-03-3108474093dpl:DistributionCosts2022-04-012023-03-3108474093core:LandBuildings2022-04-012023-03-3108474093core:PlantMachinery2022-04-012023-03-3108474093core:Vehicles2022-04-012023-03-3108474093core:FurnitureFittings2022-04-012023-03-3108474093core:OfficeEquipment2022-04-012023-03-3108474093dpl:AdministrativeExpenses2022-04-012023-03-3108474093core:NetGoodwill2022-04-012023-03-3108474093core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108474093dpl:GroupUndertakings2022-04-012023-03-3108474093dpl:ParticipatingInterests2022-04-012023-03-3108474093dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3108474093core:ListedExchangeTraded2022-04-012023-03-3108474093dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3108474093core:UnlistedNon-exchangeTraded2022-04-012023-03-3108474093core:NetGoodwill2024-03-3108474093core:IntangibleAssetsOtherThanGoodwill2024-03-3108474093core:LandBuildings2024-03-3108474093core:PlantMachinery2024-03-3108474093core:Vehicles2024-03-3108474093core:FurnitureFittings2024-03-3108474093core:OfficeEquipment2024-03-3108474093core:AfterOneYear2024-03-3108474093core:WithinOneYear2024-03-3108474093core:ListedExchangeTraded2024-03-3108474093core:UnlistedNon-exchangeTraded2024-03-3108474093core:ShareCapital2024-03-3108474093core:SharePremium2024-03-3108474093core:RevaluationReserve2024-03-3108474093core:OtherReservesSubtotal2024-03-3108474093core:RetainedEarningsAccumulatedLosses2024-03-3108474093core:NetGoodwill2023-03-3108474093core:IntangibleAssetsOtherThanGoodwill2023-03-3108474093core:LandBuildings2023-03-3108474093core:PlantMachinery2023-03-3108474093core:Vehicles2023-03-3108474093core:FurnitureFittings2023-03-3108474093core:OfficeEquipment2023-03-3108474093core:AfterOneYear2023-03-3108474093core:WithinOneYear2023-03-3108474093core:ListedExchangeTraded2023-03-3108474093core:UnlistedNon-exchangeTraded2023-03-3108474093core:ShareCapital2023-03-3108474093core:SharePremium2023-03-3108474093core:RevaluationReserve2023-03-3108474093core:OtherReservesSubtotal2023-03-3108474093core:RetainedEarningsAccumulatedLosses2023-03-3108474093core:NetGoodwill2022-04-0108474093core:IntangibleAssetsOtherThanGoodwill2022-04-0108474093core:LandBuildings2022-04-0108474093core:PlantMachinery2022-04-0108474093core:Vehicles2022-04-0108474093core:FurnitureFittings2022-04-0108474093core:OfficeEquipment2022-04-0108474093core:AfterOneYear2022-04-0108474093core:WithinOneYear2022-04-0108474093core:ListedExchangeTraded2022-04-0108474093core:UnlistedNon-exchangeTraded2022-04-0108474093core:ShareCapital2022-04-0108474093core:SharePremium2022-04-0108474093core:RevaluationReserve2022-04-0108474093core:OtherReservesSubtotal2022-04-0108474093core:RetainedEarningsAccumulatedLosses2022-04-0108474093core:AfterOneYear2023-04-012024-03-3108474093core:WithinOneYear2023-04-012024-03-3108474093core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3108474093core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3108474093core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3108474093core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3108474093core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3108474093core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3108474093core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3108474093core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3108474093core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3108474093core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3108474093core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3108474093core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3108474093core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3108474093core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3108474093core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3108474093core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3108474093core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3108474093core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3108474093core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3108474093core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3108474093core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3108474093core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3108474093core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3108474093core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3108474093core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3108474093core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3108474093core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3108474093bus:Director12023-04-012024-03-3108474093bus:Director22023-04-012024-03-31

A & H PLANT AND CONSTRUCTION LIMITED

Registered Number
08474093
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

A & H PLANT AND CONSTRUCTION LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

HAGGETT, Suzanne Eleen
HAGGETT, Tina Christine

Registered Address

Walker House
Market Place
Somerton
TA11 7LZ

Place of Business

Hammerstick House

7 Elm Lane

Woolavington

Somerset

TA7 8DU


Registered Number

08474093 (England and Wales)
A & H PLANT AND CONSTRUCTION LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3118,810132,013
118,810132,013
Current assets
Debtors60,31752,238
Cash at bank and on hand18,29730,549
78,61482,787
Creditors amounts falling due within one year4(55,901)(59,486)
Net current assets (liabilities)22,71323,301
Total assets less current liabilities141,523155,314
Creditors amounts falling due after one year5(8,333)(18,333)
Provisions for liabilities6(22,253)(24,741)
Net assets110,937112,240
Capital and reserves
Called up share capital100100
Profit and loss account110,837112,140
Shareholders' funds110,937112,240
The financial statements were approved and authorised for issue by the Board of Directors on 4 September 2024, and are signed on its behalf by:
HAGGETT, Tina Christine
Director
Registered Company No. 08474093
A & H PLANT AND CONSTRUCTION LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Vehicles20
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 April 23296,50732,780329,287
Additions16,500-16,500
Disposals(11,450)-(11,450)
At 31 March 24301,55732,780334,337
Depreciation and impairment
At 01 April 23185,76611,508197,274
Charge for year25,4484,25529,703
On disposals(11,450)-(11,450)
At 31 March 24199,76415,763215,527
Net book value
At 31 March 24101,79317,017118,810
At 31 March 23110,74121,272132,013
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables15,50719,598
Bank borrowings and overdrafts24,16734,167
Taxation and social security11,0114,827
Other creditors4,322-
Accrued liabilities and deferred income894894
Total55,90159,486
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts8,33318,333
Total8,33318,333
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)22,25324,741
Total22,25324,741