2023-04-012024-03-312024-03-31falseSC656341KA PLANT HIRE LTD2024-10-3146630iso4217:GBPxbrli:pureSC6563412023-04-01SC6563412024-03-31SC6563412023-04-012024-03-31SC6563412022-04-01SC6563412023-03-31SC6563412022-04-012023-03-31SC656341bus:SmallEntities2023-04-012024-03-31SC656341bus:AuditExempt-NoAccountantsReport2023-04-012024-03-31SC656341bus:FullAccounts2023-04-012024-03-31SC656341bus:PrivateLimitedCompanyLtd2023-04-012024-03-31SC656341core:WithinOneYear2024-03-31SC656341core:AfterOneYear2024-03-31SC656341core:WithinOneYear2023-03-31SC656341core:AfterOneYear2023-03-31SC656341core:ShareCapital2024-03-31SC656341core:SharePremium2024-03-31SC656341core:RevaluationReserve2024-03-31SC656341core:OtherReservesSubtotal2024-03-31SC656341core:RetainedEarningsAccumulatedLosses2024-03-31SC656341core:ShareCapital2023-03-31SC656341core:SharePremium2023-03-31SC656341core:RevaluationReserve2023-03-31SC656341core:OtherReservesSubtotal2023-03-31SC656341core:RetainedEarningsAccumulatedLosses2023-03-31SC656341core:LandBuildings2024-03-31SC656341core:PlantMachinery2024-03-31SC656341core:Vehicles2024-03-31SC656341core:FurnitureFittings2024-03-31SC656341core:OfficeEquipment2024-03-31SC656341core:NetGoodwill2024-03-31SC656341core:IntangibleAssetsOtherThanGoodwill2024-03-31SC656341core:ListedExchangeTraded2024-03-31SC656341core:UnlistedNon-exchangeTraded2024-03-31SC656341core:LandBuildings2023-03-31SC656341core:PlantMachinery2023-03-31SC656341core:Vehicles2023-03-31SC656341core:FurnitureFittings2023-03-31SC656341core:OfficeEquipment2023-03-31SC656341core:NetGoodwill2023-03-31SC656341core:IntangibleAssetsOtherThanGoodwill2023-03-31SC656341core:ListedExchangeTraded2023-03-31SC656341core:UnlistedNon-exchangeTraded2023-03-31SC656341core:LandBuildings2023-04-012024-03-31SC656341core:PlantMachinery2023-04-012024-03-31SC656341core:Vehicles2023-04-012024-03-31SC656341core:FurnitureFittings2023-04-012024-03-31SC656341core:OfficeEquipment2023-04-012024-03-31SC656341core:NetGoodwill2023-04-012024-03-31SC656341core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31SC656341core:ListedExchangeTraded2023-04-012024-03-31SC656341core:UnlistedNon-exchangeTraded2023-04-012024-03-31SC656341core:MoreThanFiveYears2023-04-012024-03-31SC656341core:Non-currentFinancialInstruments2024-03-31SC656341core:Non-currentFinancialInstruments2023-03-31SC656341dpl:CostSales2023-04-012024-03-31SC656341dpl:DistributionCosts2023-04-012024-03-31SC656341core:LandBuildings2023-04-012024-03-31SC656341core:PlantMachinery2023-04-012024-03-31SC656341core:Vehicles2023-04-012024-03-31SC656341core:FurnitureFittings2023-04-012024-03-31SC656341core:OfficeEquipment2023-04-012024-03-31SC656341dpl:AdministrativeExpenses2023-04-012024-03-31SC656341core:NetGoodwill2023-04-012024-03-31SC656341core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31SC656341dpl:GroupUndertakings2023-04-012024-03-31SC656341dpl:ParticipatingInterests2023-04-012024-03-31SC656341dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-31SC656341core:ListedExchangeTraded2023-04-012024-03-31SC656341dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-31SC656341core:UnlistedNon-exchangeTraded2023-04-012024-03-31SC656341dpl:CostSales2022-04-012023-03-31SC656341dpl:DistributionCosts2022-04-012023-03-31SC656341core:LandBuildings2022-04-012023-03-31SC656341core:PlantMachinery2022-04-012023-03-31SC656341core:Vehicles2022-04-012023-03-31SC656341core:FurnitureFittings2022-04-012023-03-31SC656341core:OfficeEquipment2022-04-012023-03-31SC656341dpl:AdministrativeExpenses2022-04-012023-03-31SC656341core:NetGoodwill2022-04-012023-03-31SC656341core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-31SC656341dpl:GroupUndertakings2022-04-012023-03-31SC656341dpl:ParticipatingInterests2022-04-012023-03-31SC656341dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-31SC656341core:ListedExchangeTraded2022-04-012023-03-31SC656341dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-31SC656341core:UnlistedNon-exchangeTraded2022-04-012023-03-31SC656341core:NetGoodwill2024-03-31SC656341core:IntangibleAssetsOtherThanGoodwill2024-03-31SC656341core:LandBuildings2024-03-31SC656341core:PlantMachinery2024-03-31SC656341core:Vehicles2024-03-31SC656341core:FurnitureFittings2024-03-31SC656341core:OfficeEquipment2024-03-31SC656341core:AfterOneYear2024-03-31SC656341core:WithinOneYear2024-03-31SC656341core:ListedExchangeTraded2024-03-31SC656341core:UnlistedNon-exchangeTraded2024-03-31SC656341core:ShareCapital2024-03-31SC656341core:SharePremium2024-03-31SC656341core:RevaluationReserve2024-03-31SC656341core:OtherReservesSubtotal2024-03-31SC656341core:RetainedEarningsAccumulatedLosses2024-03-31SC656341core:NetGoodwill2023-03-31SC656341core:IntangibleAssetsOtherThanGoodwill2023-03-31SC656341core:LandBuildings2023-03-31SC656341core:PlantMachinery2023-03-31SC656341core:Vehicles2023-03-31SC656341core:FurnitureFittings2023-03-31SC656341core:OfficeEquipment2023-03-31SC656341core:AfterOneYear2023-03-31SC656341core:WithinOneYear2023-03-31SC656341core:ListedExchangeTraded2023-03-31SC656341core:UnlistedNon-exchangeTraded2023-03-31SC656341core:ShareCapital2023-03-31SC656341core:SharePremium2023-03-31SC656341core:RevaluationReserve2023-03-31SC656341core:OtherReservesSubtotal2023-03-31SC656341core:RetainedEarningsAccumulatedLosses2023-03-31SC656341core:NetGoodwill2022-04-01SC656341core:IntangibleAssetsOtherThanGoodwill2022-04-01SC656341core:LandBuildings2022-04-01SC656341core:PlantMachinery2022-04-01SC656341core:Vehicles2022-04-01SC656341core:FurnitureFittings2022-04-01SC656341core:OfficeEquipment2022-04-01SC656341core:AfterOneYear2022-04-01SC656341core:WithinOneYear2022-04-01SC656341core:ListedExchangeTraded2022-04-01SC656341core:UnlistedNon-exchangeTraded2022-04-01SC656341core:ShareCapital2022-04-01SC656341core:SharePremium2022-04-01SC656341core:RevaluationReserve2022-04-01SC656341core:OtherReservesSubtotal2022-04-01SC656341core:RetainedEarningsAccumulatedLosses2022-04-01SC656341core:AfterOneYear2023-04-012024-03-31SC656341core:WithinOneYear2023-04-012024-03-31SC656341core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-31SC656341core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-31SC656341core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-31SC656341core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-31SC656341core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-31SC656341core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-31SC656341core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-31SC656341core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-31SC656341core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-31SC656341core:Non-currentFinancialInstrumentscore:CostValuation2024-03-31SC656341core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-31SC656341core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-31SC656341core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-31SC656341core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-31SC656341core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-31SC656341core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-31SC656341core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-31SC656341core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-31SC656341core:Non-currentFinancialInstrumentscore:CostValuation2023-03-31SC656341core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-31SC656341core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-31SC656341core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-31SC656341core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-31SC656341core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-31SC656341core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-31SC656341core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-31SC656341core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-31SC656341bus:Director12023-04-012024-03-31

KA PLANT HIRE LTD

Registered Number
SC656341
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

KA PLANT HIRE LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

JOHNSTON, Martin Andrew

Registered Address

2 Stair Drive
Drongan
Ayr
KA6 7DP

Registered Number

SC656341 (Scotland)
KA PLANT HIRE LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3119,666189,062
119,666189,062
Current assets
Debtors13,26612,159
Cash at bank and on hand13,27113,750
26,53725,909
Creditors amounts falling due within one year4(139,815)(83,388)
Net current assets (liabilities)(113,278)(57,479)
Total assets less current liabilities6,388131,583
Creditors amounts falling due after one year5-(77,134)
Net assets6,38854,449
Capital and reserves
Profit and loss account6,38854,449
Shareholders' funds6,38854,449
The financial statements were approved and authorised for issue by the Director on 31 October 2024, and are signed on its behalf by:
JOHNSTON, Martin Andrew
Director
Registered Company No. SC656341
KA PLANT HIRE LTD
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 Scotland. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

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

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 23227,4209,250900237,570
Additions56,90021,995-78,895
Revaluations(117,954)--(117,954)
Disposals(7,941)--(7,941)
At 31 March 24158,42531,245900190,570
Depreciation and impairment
At 01 April 2346,65096489448,508
Charge for year24,8225,508630,336
On disposals(7,940)--(7,940)
At 31 March 2463,5326,47290070,904
Net book value
At 31 March 2494,89324,773-119,666
At 31 March 23180,7708,2866189,062
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables85,5561,367
Bank borrowings and overdrafts16,32444,086
Finance lease and HP contracts37,93537,935
Total139,81583,388
5.Creditors: amounts due after one year

2024

2023

££
Other creditors-77,134
Total-77,134
6.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts-77,134