| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| Earlcoate Construction & Plant Hire Ltd |
| REGISTERED NUMBER: |
| 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: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 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 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 8 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| 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 |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Plant and machinery | - |
| Fixtures and fittings | - |
| 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 |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 April 2024 |
| and 31 March 2025 |
| AMORTISATION |
| At 1 April 2024 |
| and 31 March 2025 |
| 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 |
| Additions |
| At 31 March 2025 |
| DEPRECIATION |
| At 1 April 2024 |
| Charge for year |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 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 |
| Balance at 31 March 2025 |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.3.25 | 31.3.24 |
| value: | £ | £ |
| 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). |