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Downland Plant Hire Limited

Registered Number
08447771
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Downland Plant Hire Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Andrew Luckin

Registered Address

Weavers Cottage School Lane
Washington
Pulborough
RH20 4AP

Registered Number

08447771 (England and Wales)
Downland Plant Hire Limited
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets4-5,758
Tangible assets5692,611525,423
692,611531,181
Current assets
Debtors691,36469,988
Cash at bank and on hand59,12488,163
150,488158,151
Creditors amounts falling due within one year7(89,388)(62,011)
Net current assets (liabilities)61,10096,140
Total assets less current liabilities753,711627,321
Creditors amounts falling due after one year8(33,570)(14,341)
Provisions for liabilities(149,373)(124,302)
Net assets570,768488,678
Capital and reserves
Called up share capital100100
Profit and loss account570,668488,578
Shareholders' funds570,768488,678
The financial statements were approved and authorised for issue by the Director on 7 August 2025, and are signed on its behalf by:
Andrew Luckin
Director
Registered Company No. 08447771
Downland Plant Hire Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Interest income
Interest income is recognised using the effective interest rate method.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be 12 years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20252024
Average number of employees during the year11
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Intangible assets

Total

£
Cost or valuation
At 01 April 2472,230
At 31 March 2572,230
Amortisation and impairment
At 01 April 2466,472
Charge for year5,758
At 31 March 2572,230
Net book value
At 31 March 25-
At 31 March 245,758
5.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 241,168,249
Additions268,124
Disposals(97,850)
At 31 March 251,338,523
Depreciation and impairment
At 01 April 24642,827
Charge for year50,350
On disposals(47,265)
At 31 March 25645,911
Net book value
At 31 March 25692,611
At 31 March 24525,423
6.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables74,68262,415
Other debtors333272
Prepayments and accrued income16,3497,301
Total91,36469,988
7.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables13,5946,053
Bank borrowings and overdrafts10,7399,969
Taxation and social security30,71932,831
Finance lease and HP contracts19,75310,878
Other creditors13,5311,157
Accrued liabilities and deferred income1,0521,123
Total89,38862,011
8.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts3,53613,434
Other creditors30,034907
Total33,57014,341
9.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts49,78711,785
10.Directors advances, credits and guarantees
11.Related party transactions
During the year, the business paid £12,000 (2024:£12,000) to the director, Andrew Luckin, and his wife in respect of rent for the premises. At the end of the year, the director loaned funds to the business of £13,250 which is to be repaid over the next financial year and is subject to interest at the market rate. During the year, the company incurred fees of £13,160 (2024: £nil) payable to James Luckin Limited, a company owned by the brother of the director. At the balance sheet date, the company owed James Luckin Limited £2,452 (2024: £nil).