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REGISTERED NUMBER: 04533808 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025

FOR

S J PORTER PLANT HIRE LIMITED

S J PORTER PLANT HIRE LIMITED (REGISTERED NUMBER: 04533808)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S J PORTER PLANT HIRE LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025







DIRECTORS: Mr Stephen John Porter
Mrs Heather Karen Porter





REGISTERED OFFICE: 25 Station Road
Hinckley
Leicestershire
LE10 1AP





REGISTERED NUMBER: 04533808 (England and Wales)





ACCOUNTANTS: Armstrongs
Chartered Accountants
25 Station Road
Hinckley
Leicestershire
LE10 1AP

S J PORTER PLANT HIRE LIMITED (REGISTERED NUMBER: 04533808)

BALANCE SHEET
31 MARCH 2025

2025 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,272 32,617

CURRENT ASSETS
Debtors 5 11,031 7,909
Cash at bank 16,065 92,361
27,096 100,270
CREDITORS
Amounts falling due within one year 6 39,158 74,259
NET CURRENT (LIABILITIES)/ASSETS (12,062 ) 26,011
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,210

58,628

PROVISIONS FOR LIABILITIES 5,068 8,154
NET ASSETS 3,142 50,474

CAPITAL AND RESERVES
Called up share capital 7 500 500
Retained earnings 2,642 49,974
SHAREHOLDERS' FUNDS 3,142 50,474

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

S J PORTER PLANT HIRE LIMITED (REGISTERED NUMBER: 04533808)

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 22 July 2025 and were signed on its behalf by:




Mrs Heather Karen Porter - Director



Mr Stephen John Porter - Director


S J PORTER PLANT HIRE LIMITED (REGISTERED NUMBER: 04533808)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025

1. STATUTORY INFORMATION

S J Porter Plant Hire 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.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the period 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.

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 period 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

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

S J PORTER PLANT HIRE LIMITED (REGISTERED NUMBER: 04533808)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 October 2023 53,766 74,570 128,336
Disposals (1,163 ) (58,570 ) (59,733 )
At 31 March 2025 52,603 16,000 68,603
DEPRECIATION
At 1 October 2023 33,308 62,411 95,719
Charge for period 4,307 3,673 7,980
Eliminated on disposal (855 ) (54,513 ) (55,368 )
At 31 March 2025 36,760 11,571 48,331
NET BOOK VALUE
At 31 March 2025 15,843 4,429 20,272
At 30 September 2023 20,458 12,159 32,617

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Trade debtors - 3,500
Other debtors 32 -
Social security and other tax - 3,264
Corporation tax recoverable 10,978 -
VAT 21 1,145
11,031 7,909

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Trade creditors - 4,461
Corporation tax - 21,086
Other creditors - 748
Directors' current accounts 38,058 46,284
Accrued expenses 1,100 1,680
39,158 74,259

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2023
value: £    £   
500 Ordinary 1 500 500