A J Plant Repairs Ltd

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

Registered number: 04405008

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		221,677		222,434

			221,677		222,434
CURRENT ASSETS
Stocks		9,900		9,650
Debtors	5	52,584		59,200
Cash at bank and in hand		46,711		50,261

		109,195		119,111
Creditors: Amounts Falling Due Within One Year	6	(115,410 )		(125,944 )

NET CURRENT ASSETS (LIABILITIES)			(6,215 )		(6,833 )

TOTAL ASSETS LESS CURRENT LIABILITIES			215,462		215,601

Creditors: Amounts Falling Due After More Than One Year	7		(5,826 )		(18,901 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(25,652 )		(22,822 )

NET ASSETS			183,984		173,878

CAPITAL AND RESERVES
Called up share capital	9		60		60
Profit and Loss Account			183,924		173,818

SHAREHOLDERS' FUNDS			183,984		173,878

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A J Plant Repairs Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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

Mrs C L Bailey Director	Mr A J Osborne Director	Mr D J Osborne Director
3 September 2025

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

1. General Information

A J Plant Repairs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04405008 . The registered office is 1 Rosemary Avenue, Cheslyn Hay, Walsall, West Midlands, WS6 7DX.

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 value added tax and trade discounts. The policy adopted for the recognition of turnover is as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from the supply of services is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

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 provided
Plant & Machinery	25% - reducing balance
Motor Vehicles	25% - reducing balance
Fixtures & Fittings	2% - on cost
Computer Equipment	25% - reducing balance

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. 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.

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A J Plant Repairs Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Debtors and creditors receivable or 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.

2.9. Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs.

Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 April 2024	88,297	383,806	472,103
Additions	-	38,829	38,829
Disposals	-	(25,300 )	(25,300 )

As at 31 March 2025	88,297	397,335	485,632

Depreciation
As at 1 April 2024	-	249,669	249,669
Provided during the period	-	37,890	37,890
Disposals	-	(23,604 )	(23,604 )

As at 31 March 2025	-	263,955	263,955

...CONTINUED

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A J Plant Repairs Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	88,297	133,380	221,677

As at 1 April 2024	88,297	134,137	222,434

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	44,724	51,945
Other debtors	7,860	7,255

	52,584	59,200

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,480	3,480
Trade creditors	10,546	10,924
Bank loans and overdrafts	10,441	10,204
Other creditors	66,171	69,390
Taxation and social security	24,772	31,946

	115,410	125,944

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,190	6,670
Bank loans	2,636	12,231

	5,826	18,901

8. Secured Creditors

During the year under review the hire purchase contracts are secured against the assets held umder the hire purchase agreement.

	2025		2024
	£		£
Net obligations under finance lease and hire purchase contracts	6,670		10,150

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
25 Ordinary A shares of £ 1.00 each	25	25
25 Ordinary B shares of £ 1.00 each	25	25
10 Ordinary C shares of £ 1.00 each	10	10

	60	60

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