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REGISTERED NUMBER: 03335816 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

COTSWOLD TOOL AND PLANT HIRE LIMITED

COTSWOLD TOOL AND PLANT HIRE LIMITED (REGISTERED NUMBER: 03335816)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COTSWOLD TOOL AND PLANT HIRE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2025







DIRECTOR: J H Clutterbuck





REGISTERED OFFICE: Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA





REGISTERED NUMBER: 03335816 (England and Wales)





ACCOUNTANTS: Randall & Payne LLP
Chartered Accountants
Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA

COTSWOLD TOOL AND PLANT HIRE LIMITED (REGISTERED NUMBER: 03335816)

BALANCE SHEET
30 APRIL 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Debtors 4 25,002 662,998

CREDITORS
Amounts falling due within one year 5 - 146,940
NET CURRENT ASSETS 25,002 516,058
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,002

516,058

CAPITAL AND RESERVES
Called up share capital 25,002 25,002
Retained earnings - 491,056
25,002 516,058

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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

The financial statements were approved by the director and authorised for issue on 21 July 2025 and were signed by:





J H Clutterbuck - Director


COTSWOLD TOOL AND PLANT HIRE LIMITED (REGISTERED NUMBER: 03335816)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1. STATUTORY INFORMATION

Cotswold Tool And 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.

Financial instruments
Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Going concern
The directors have considered the risks and issues concerning the company and its activities, and no
material uncertainties that may cast significant doubt about the company's ability to continue as a
going concern have been identified by the directors.

Provisions
Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors - 662,998
Intercompany balance 25,002 -
25,002 662,998

COTSWOLD TOOL AND PLANT HIRE LIMITED (REGISTERED NUMBER: 03335816)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other creditors - 146,190
Accrued expenses - 750
- 146,940

6. RELATED PARTY DISCLOSURES

During the year the Group consolidated intergroup balances and investments with Cotswold Tool and Plant Hire Limited, which had arisen due to the transfer of properties between group companies in a previous financial year.

WHC Hire Services Limited’s Fixed Asset investment in its subsidiary Cotswold Tool & Plant Hire Limited has now been impaired to reflect the value of the share capital in Cotswold Tool and Plant Hire Limited following the dividend voted and paid to the Parent Company.