JACH Hire Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13138111

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		280,098		294,465

			280,098		294,465
CURRENT ASSETS
Debtors	5	179,354		99,377
Cash at bank and in hand		14,437		9,269

		193,791		108,646
Creditors: Amounts Falling Due Within One Year	6	(192,436 )		(164,918 )

NET CURRENT ASSETS (LIABILITIES)			1,355		(56,272 )

TOTAL ASSETS LESS CURRENT LIABILITIES			281,453		238,193

Creditors: Amounts Falling Due After More Than One Year	7		(166,124 )		(166,635 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(70,025 )		(70,672 )

NET ASSETS			45,304		886

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			45,303		885

SHAREHOLDERS' FUNDS			45,304		886

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JACH Hire Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 D T Jump

Director

8 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

JACH Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13138111 . The registered office is Unit 2 Wheelock Heath Business Court, Sandbach, Cheshire, CW11 4RQ.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policy adopted for the recognition of turnover is as follows:

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:

Plant & Machinery	20% Straight line
Motor Vehicles	25% Straight line

2.4. 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.

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 year end and that are expected to apply to the reversal of the timing difference.

...CONTINUED

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JACH Hire Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

2.5. Taxation - continued

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.

2.6. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 March 2024	476,397
Additions	138,711
Disposals	(46,108 )

As at 28 February 2025	569,000

Depreciation
As at 1 March 2024	181,932
Provided during the period	130,024
Disposals	(23,054 )

As at 28 February 2025	288,902

Net Book Value
As at 28 February 2025	280,098

As at 1 March 2024	294,465

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Plant & Machinery	240,372	241,250

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	14,741	26,716
Prepayments and accrued income	11,098	9,087
Amounts owed by group undertakings	153,515	63,574

	179,354	99,377

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JACH Hire Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	95,092	91,995
Trade creditors	6,871	168
Corporation tax	68,127	15,329
VAT	20,321	29,461
Accruals and deferred income	2,025	1,925
Amounts owed to group undertakings	-	26,040

	192,436	164,918

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	166,124	166,635

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	95,092	91,995
Later than one year and not later than five years	166,124	166,635

	261,216	258,630

	261,216	258,630

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

10. Other Commitments

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £10,500 (2024: £0).

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