REGISTERED NUMBER: 05456135 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2024

for

M.J.A. Plant Services Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

M J Archer

SECRETARY:

Mrs H Archer

REGISTERED OFFICE:

5 Plymouth Close

Headless Cross

Redditch

Worcestershire

B97 4NP

REGISTERED NUMBER:

05456135 (England and Wales)

ACCOUNTANTS:

Davies Archytas Accountants Ltd

14 The Oaks

Clews Road

Redditch

Worcestershire

B98 7ST

FIXED ASSETS

Tangible assets

4

55,546

73,377

CURRENT ASSETS

Stocks

25,500

31,050

Debtors

31,849

34,419

Cash at bank

-

2,014

57,349

67,483

CREDITORS

Amounts falling due within one year

81,647

64,737

NET CURRENT (LIABILITIES)/ASSETS

(24,298

)

2,746

TOTAL ASSETS LESS CURRENT LIABILITIES

31,248

76,123

CREDITORS

Amounts falling due after more than one year

(52,696

)

(87,616

)

PROVISIONS FOR LIABILITIES

(10,554

)

(13,430

)

NET LIABILITIES

(32,002

)

(24,923

)

CAPITAL AND RESERVES

Called up share capital

7

4

4

Retained earnings

(32,006

)

(24,927

)

SHAREHOLDERS' FUNDS

(32,002

)

(24,923

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 March 2025 and were signed by:

M J Archer - Director

1.	STATUTORY INFORMATION

M.J.A. Plant Services Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2023

167,851

Additions

683

At 30 September 2024

168,534

DEPRECIATION

At 1 October 2023

94,474

Charge for year

18,514

At 30 September 2024

112,988

NET BOOK VALUE

At 30 September 2024

55,546

At 30 September 2023

73,377

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 October 2023

and 30 September 2024

134,746

DEPRECIATION

At 1 October 2023

64,061

Charge for year

17,671

At 30 September 2024

81,732

NET BOOK VALUE

At 30 September 2024

53,014

At 30 September 2023

70,685

5.

LOANS

An analysis of the maturity of loans is given below:

30.9.24

30.9.23

£

£

Amounts falling due within one year or on demand:

Bank loans

8,000

8,000

Other loans

11,797

15,729

19,797

23,729

30.9.24

30.9.23

£

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

8,000

8,000

Other loans - 1-2 years

11,797

15,729

19,797

23,729

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

5,333

Other loans - 2-5 years

7,865

15,729

7,865

21,062

6.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.24

30.9.23

£

£

Hire purchase contracts

42,824

62,571

Hire purchase liabilities are secured upon the assets to which they relate.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.24

30.9.23

value:

£

£

4

Ordinary shares

1

4

4

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24

30.9.23

£

£

M J Archer

Balance outstanding at start of year

5,190

(6,424

)

Amounts advanced

68,123

11,614

Amounts repaid

(68,130

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,183

5,190

The overdrawn director's current account is included within debtors £5,183 (2023 : £5,190). It is an interest free unsecured loan to the director, M J Archer.

9.	ULTIMATE CONTROLLING PARTY

The controlling party during the year under review was the director by virtue of his 100% holding of the issued share capital.