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Company Registration No. 05357219 (England and Wales)







ROCHFORD PLANT LIMITED

DIRECTOR'S REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025




































Riordan O'Sullivan & Co
Chartered Certified Accountants & Statutory Auditors
40 Chamberlayne Road
London
NW10 3JE

 
ROCHFORD PLANT LIMITED
 
 
COMPANY INFORMATION


Director
John Gerard Rochford 




Company secretary
Margaret Rochford



Registered number
05357219



Registered office
Kerry House
Fourth Way

Wembley

Middlesex

HA9 0LH




Independent auditors
Riordan O'Sullivan & Co
Chartered Certified Accountants and Statutory Auditors

40 Chamberlayne Road

London

NW10 3JE




Bankers
Handelsbanken
Unit 1, 48 The Mall

Ealing

London

W5 3TJ





 
ROCHFORD PLANT LIMITED
 

CONTENTS



Page
Director's Report
 
 
1 - 2
Independent Auditors' Report
 
 
3 - 6
Profit and Loss Account
 
 
7
Balance Sheet
 
 
8
Notes to the Financial Statements
 
 
9 - 14


 
ROCHFORD PLANT LIMITED
 
 
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025

The director presents his report and the financial statements for the year ended 31 March 2025.

Director's responsibilities statement

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the director is required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable him to ensure that the financial statements comply with the Companies Act 2006He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal activity

The principal activity of the company is that of hiring construction plant and machinery.

Director

The director who served during the year was:

John Gerard Rochford 

Disclosure of information to auditors

The director at the time when this Director's Report is approved has confirmed that:
 
so far as  is aware, there is no relevant audit information of which the Company's auditors are unaware, and

 has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Auditors

The auditorsRiordan O'Sullivan & Cowill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

Page 1

 
ROCHFORD PLANT LIMITED
 
 
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Small companies note

In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board on 27 June 2025 and signed on its behalf.
 





___________________________
John Gerard Rochford
Director

Page 2

 
ROCHFORD PLANT LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ROCHFORD PLANT LIMITED
 

Opinion


We have audited the financial statements of Rochford Plant Limited (the 'Company') for the year ended 31 March 2025, which comprise the Profit and Loss Account, the Balance Sheet and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 March 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The director is responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Page 3

 
ROCHFORD PLANT LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ROCHFORD PLANT LIMITED (CONTINUED)

Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Director's Report has been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Director's Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of director's remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Director's Report and from the requirement to prepare a Strategic Report.


Responsibilities of directors
 

As explained more fully in the Director's Responsibilities Statement set out on page 1, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the director is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.


Page 4

 
ROCHFORD PLANT LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ROCHFORD PLANT LIMITED (CONTINUED)

Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, through discussions with directors and senior management and from our commercial knowledge and experience of the construction industry.
We focused on specific laws and regulations which we considered may have a material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation.
We assessed the extent of compliance with these laws and regulations through discussions and enquiry with directors and senior management. 
We assessed the susceptibility of the company’s financial statements to material misstatement, including how fraud might occur.
We considered the financial controls in place to mitigate risks of fraud and error, including the risk of management bias or override. We tested the appropriateness of journal entries that appeared unusual as to nature or amount.
Our audit procedures were designed to respond to the risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment or collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations are from financial transactions, the less likely we are to become aware of it.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Page 5

 
ROCHFORD PLANT LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ROCHFORD PLANT LIMITED (CONTINUED)

Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





______________________________________________
Patrick McNamara  (Senior Statutory Auditor)
for and on behalf of Riordan O'Sullivan & Co
Chartered Certified Accountants and Statutory Auditors
40 Chamberlayne Road
London
NW10 3JE

27 June 2025
Page 6

 
ROCHFORD PLANT LIMITED
 
 
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
£
£


Turnover
1,249,186
1,561,180

 
Cost of sales
(1,186,938)
(1,590,474)

Gross profit/(loss)
62,248
(29,294)

 
Administrative expenses
(45,291)
(35,143)

Operating profit/(loss)
16,957
(64,437)

Interest payable and similar expenses
(7,887)
(16,707)

Profit/(loss) before tax
9,070
(81,144)

Taxation
(1,966)
(14,429)

Profit/(loss) for the financial year
7,104
(95,573)

Page 7

 
ROCHFORD PLANT LIMITED
REGISTERED NUMBER:05357219

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
242,816
452,532

  
242,816
452,532

Current assets
  

Debtors
 5 
1,581,114
1,972,954

Cash at bank and in hand
  
358,160
26,625

  
1,939,274
1,999,579

Creditors: amounts falling due within one year
 6 
(317,215)
(508,131)

Net current assets
  
 
 
1,622,059
 
 
1,491,448

Total assets less current liabilities
  
1,864,875
1,943,980

Creditors: amounts falling due after more than one year
 7 
-
(36,479)

Provisions for liabilities
  

Deferred tax
 9 
(18,414)
(68,144)

  
 
 
(18,414)
 
 
(68,144)

Net assets
  
1,846,461
1,839,357


Capital and reserves
  

Called up share capital 
 10 
10,000
10,000

Profit and loss account
  
1,836,461
1,829,357

  
1,846,461
1,839,357


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 June 2025.




___________________________
John Gerard Rochford
Director

Page 8

 
ROCHFORD PLANT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Rochford Plant Limited is a private company limited by shares incorporated in England and Wales. The registered office is Kerry House, Fourth Way, Wembley, Middlesex, HA9 0LH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

 
2.2

Turnover

Turnover is recognised at the fair value of consideration received or receivable for plant and equipment provided for hire in the normal course of business and is shown net of VAT. The fair value consideration takes into account trade discounts, settlement discounts and volume rebates. Revenue from plant hire is recognised on straight line basis over the period of the rental contract.

 
2.3

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to the profit and loss account so as to produce a constant periodic rate of interest on the remaining balance of the liability.

 
2.4

Current and deferred taxation

The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Page 9

 
ROCHFORD PLANT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and of any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives.

Depreciation is provided on the following basis:

Plant and machinery
-
Over 5 to 7 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
The carrying values of tangible fixed assets are reviewed and adjusted for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

 
2.6

Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 10

 
ROCHFORD PLANT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 April 2024
2,957,374


Additions
41,405



At 31 March 2025

2,998,779



Depreciation


At 1 April 2024
2,504,842


Charge for the year
251,121



At 31 March 2025

2,755,963



Net book value



At 31 March 2025
242,816



At 31 March 2024
452,532

Included within the net book value of £242,816 is £90,520 (2024: £148,875) relating to assets held under hire purchase agreements. The depreciation charged to the financial statements in the year in respect of such assets amounted to £45,260 (2024: £58,354).


5.


Debtors

2025
2024
£
£


Trade debtors
1,260
5,388

Amounts owed by related parties
1,579,854
1,967,566

1,581,114
1,972,954


Amounts owed by related parties are unsecured, interest free and repayable on demand.

Page 11

 
ROCHFORD PLANT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
136,976
188,430

Amounts owed to related parties
-
60,000

Corporation tax
51,998
57,876

Other taxation and social security
42,760
7,542

Obligations under hire purchase contracts
36,481
66,283

Accruals
49,000
128,000

317,215
508,131


Amounts owed to related parties are unsecured, interest free and payable on demand.


7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Net obligations under hire purchase contracts
-
36,479


Hire purchase contracts are secured on the assets to which they relate.


8.


Hire purchase


Minimum lease payments under hire purchase fall due as follows:

2025
2024
£
£


Within one year
36,481
66,283

Between 1-5 years
-
36,479

36,481
102,762

Page 12

 
ROCHFORD PLANT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Deferred taxation




2025
2024


£

£






At beginning of year
68,144
111,579


Charged to profit or loss
(49,730)
(43,435)



At end of year
18,414
68,144

2025
2024
£
£


Accelerated capital allowances
18,414
68,144


10.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



10,000 (2024 - 10,000) Ordinary shares of £1 each
10,000
10,000



11.


Profit and loss reserves

2025
2024
£
£



At the beginning of the year
1,829,357
1,924,930

Profit/(Loss) for the year
7,104
(95,573)

1,836,461
1,829,357


12.


Related party transactions

During the year, the company transacted business at normal commercial rates with Rochford Construction Limited, a related company by common control. At the balance sheet date £1,579,854 (2024: £1,967,566) was due by Rochford Construction Limited.
The company rented its yard at normal commercial rates from director Mr John Gerard Rochford. The rent payable during the year was £100,000 (2024: £120,000) and at the balance sheet date £Nil was outstanding (2024: £120,000).


13.


Post balance sheet events

There were no events since the year end which materially affected the company.

Page 13

 
ROCHFORD PLANT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

14.


Non-audit services provided by auditors

In common with many businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

 
Page 14