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Registered number: 04775647
A Oaten (Plant Hire) Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
TS Partners Ltd
9 High Street
Wellington
Somerset
TA21 8QT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04775647
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 432,542 436,732
Investment Properties 5 244,802 -
677,344 436,732
CURRENT ASSETS
Stocks 6 - 164,457
Debtors 7 9,658 49,667
Cash at bank and in hand 8,823 124
18,481 214,248
Creditors: Amounts Falling Due Within One Year 8 (564,733 ) (530,602 )
NET CURRENT ASSETS (LIABILITIES) (546,252 ) (316,354 )
TOTAL ASSETS LESS CURRENT LIABILITIES 131,092 120,378
Creditors: Amounts Falling Due After More Than One Year 9 (38,704 ) (56,111 )
NET ASSETS 92,388 64,267
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 92,386 64,265
SHAREHOLDERS' FUNDS 92,388 64,267
Page 1
Page 2
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Alan Oaten
Director
28/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A Oaten (Plant Hire) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04775647 . The registered office is 9 High Street, Wellington, Somerset, TA21 8QT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Not charged
Plant & Machinery 20% reducing balance
Motor Vehicles 10% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 May 2024 308,524 82,579 98,854 489,957
Additions - - 19,000 19,000
As at 30 April 2025 308,524 82,579 117,854 508,957
Depreciation
As at 1 May 2024 - 25,555 27,670 53,225
Provided during the period - 11,405 11,785 23,190
As at 30 April 2025 - 36,960 39,455 76,415
Net Book Value
As at 30 April 2025 308,524 45,619 78,399 432,542
As at 1 May 2024 308,524 57,024 71,184 436,732
5. Investment Property
2025
£
Fair Value
As at 1 May 2024 -
Additions 244,802
As at 30 April 2025 244,802
6. Stocks
2025 2024
£ £
Work in progress - 164,457
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,898 28,875
Other debtors 2,760 20,792
9,658 49,667
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,726 13,726
Trade creditors 7,578 8,084
Amounts owed to group undertakings 411,225 412,189
Other creditors 132,204 92,942
Taxation and social security - 3,661
564,733 530,602
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,001 21,850
Bank loans 28,703 34,261
38,704 56,111
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,726 13,726
Later than one year and not later than five years 10,001 21,850
23,727 35,576
23,727 35,576
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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