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REGISTERED NUMBER: 04196599 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Earlcoate Construction & Plant Hire Ltd

Earlcoate Construction & Plant Hire Ltd (Registered number: 04196599)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Earlcoate Construction & Plant Hire Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: O A S Cutts
Mrs J A Newman
M Burchfield





REGISTERED OFFICE: Folds Farm
Godshillwood
Fordingbridge
Hampshire
SP6 2LU





REGISTERED NUMBER: 04196599 (England and Wales)





ACCOUNTANTS: Simon Scott Accounts
17 Donnelly Road
Bournemouth
Dorset
BH6 5NW

Earlcoate Construction & Plant Hire Ltd (Registered number: 04196599)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 159,931 118,866
159,931 118,866

CURRENT ASSETS
Debtors 6 4,001,072 3,227,033
Cash at bank 906,551 885,762
4,907,623 4,112,795
CREDITORS
Amounts falling due within one year 7 3,184,540 3,160,026
NET CURRENT ASSETS 1,723,083 952,769
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,883,014

1,071,635

PROVISIONS FOR LIABILITIES 8 39,982 -
NET ASSETS 1,843,032 1,071,635

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 1,843,031 1,071,634
SHAREHOLDERS' FUNDS 1,843,032 1,071,635

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Earlcoate Construction & Plant Hire Ltd (Registered number: 04196599)

Balance Sheet - continued
31 March 2025


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 4 June 2025 and were signed on its behalf by:





O A S Cutts - Director


Earlcoate Construction & Plant Hire Ltd (Registered number: 04196599)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Earlcoate Construction & 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.

Goodwill
Positive goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful life. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.

Amortisation is provided on intangible fixed assets so as to write off the cost, less any residual value, over their expected useful economic life as follow:

Goodwill 20 years straight line

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance
Fixtures and fittings - 15% 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.


Earlcoate Construction & Plant Hire Ltd (Registered number: 04196599)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
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.

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 10 (2024 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 35,000
AMORTISATION
At 1 April 2024
and 31 March 2025 35,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

Earlcoate Construction & Plant Hire Ltd (Registered number: 04196599)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 April 2024 85,123 77,169 162,292
Additions 81,434 4,945 86,379
At 31 March 2025 166,557 82,114 248,671
DEPRECIATION
At 1 April 2024 21,280 22,146 43,426
Charge for year 36,319 8,995 45,314
At 31 March 2025 57,599 31,141 88,740
NET BOOK VALUE
At 31 March 2025 108,958 50,973 159,931
At 31 March 2024 63,843 55,023 118,866

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 2,349,589 1,867,523
Other debtors 1,651,483 1,359,510
4,001,072 3,227,033

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 1,862,145 965,163
Taxation and social security 795,083 462,832
Other creditors 527,312 1,732,031
3,184,540 3,160,026

8. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 39,982 -

Earlcoate Construction & Plant Hire Ltd (Registered number: 04196599)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Provided during year 39,982
Balance at 31 March 2025 39,982

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
1 Ordinary £1 1 1

Earlcoate Construction & Plant Hire Ltd (Registered number: 04196599)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

10. RELATED PARTY DISCLOSURES

Oliver Cutts Limited
(A company under common control)
During the year the company traded with Oliver Cutts Limited, a company controlled by O A S Cutts. The transactions represented purchases for the hire of plant and equipment totalling £2,588,350 (2024 £2,254,474) and the provision of management and administration services totalling £504,000 (2024 £504,000).
The company also operated an inter-company account with Oliver Cutts Limited. At the balance sheet date the amount due from Oliver Cutts Limited was £222,861 (2024 £1,059,226 creditor - note 8) and this is included within other debtors (note 7).

Oliver Cutts Agriculture Limited
(A company under common control)
During the year the company operated an inter-company account with Oliver Cutts Agriculture Limited, a company controlled by O A S Cutts. At the balance sheet date the amount due from Oliver Cutts Agriculture Limited was £416,731 (2024 £356,488) and this is included within other debtors (note 7).

Earlcoate Properties Limited
(A company under common control)
During the year the company operated an inter-company account with Earlcoate Properties Limited, a company controlled by O A S Cutts. At the balance sheet date the amount owed from Earlcoate Properties Limited was £526,000 (2024 £748,000) and this is included within other debtors (note 7).

Earlcoate Civil Engineering Limited
(A company under common control)
During the year the company traded with Earlcoate Civil Engineering Limited, a company controlled by O A S Cutts. The transactions represented the provision of services within the construction industry totalling £1,707,846 (2024 £886,014). The company also operated an inter-company account with Earlcoate Civil Engineering Limited. At the balance sheet date the amount owed from Earlcoate Civil Engineering Limited was £273,802 (2024 £22,101) and this is included within other debtors (note 7).

Oliver Cutts Estates Limited
(A company under common control)
During the year the company operated an inter-company account with Oliver Cutts Estates Limited, a company controlled by O A S Cutts. At the balance sheet date the amount due from Oliver Cutts Estates Limited was £nil (2024 £2,000 other debtors - note 7).