Registered number
07598669
A To Z Plant Hire Ltd
Filleted Accounts
30 April 2024
A To Z Plant Hire Ltd
Registered number: 07598669
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 248,877 271,275
Current assets
Debtors 4 61,056 54,020
Cash at bank and in hand 11,366 31,673
72,422 85,693
Creditors: amounts falling due within one year 5 (181,952) (129,957)
Net current liabilities (109,530) (44,264)
Total assets less current liabilities 139,347 227,011
Creditors: amounts falling due after more than one year 6 (180,963) (204,188)
Net (liabilities)/assets (41,616) 22,823
Capital and reserves
Called up share capital 1 1
Profit and loss account (41,617) 22,822
Shareholder's funds (41,616) 22,823
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M Winstone
Director
Approved by the board on 24 January 2025
A To Z Plant Hire Ltd
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 May 2023 354,952 117,829 472,781
Additions 79,937 - 79,937
At 30 April 2024 434,889 117,829 552,718
Depreciation
At 1 May 2023 110,434 91,072 201,506
Charge for the year 82,816 19,519 102,335
At 30 April 2024 193,250 110,591 303,841
Net book value
At 30 April 2024 241,639 7,238 248,877
At 30 April 2023 244,518 26,757 271,275
4 Debtors 2024 2023
£ £
Trade debtors - 2,017
Other debtors 61,056 52,003
61,056 54,020
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 6,800 6,800
Obligations under finance lease and hire purchase contracts 85,320 80,119
Trade creditors 14,310 9,223
Taxation and social security costs 6,987 9,870
Other creditors 68,535 23,945
181,952 129,957
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 7,367 14,167
Obligations under finance lease and hire purchase contracts 173,596 190,021
180,963 204,188
7 Controlling party
The company considers M Winstone to be the controlling party.
8 Other information
A To Z Plant Hire Ltd is a private company limited by shares and incorporated in England. Its registered office is:
The Cottage
2 Castlefield Road
Reigate
Surrey
RH2 0SH
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