REGISTERED NUMBER: 10610931 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

H H Plant Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T M Hill

R L Hulme

REGISTERED OFFICE:

High Ridge Farm

Chalk Hill

Soberton

Southampton

Hampshire

SO32 3PH

REGISTERED NUMBER:

10610931 (England and Wales)

ACCOUNTANTS:

Butler & Co Alresford Limited

Chartered Accountants

The Old Stables

Sutton Manor Farm

Bishops Sutton

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Tangible assets

4

689,289

645,427

CURRENT ASSETS

Debtors

5

80,004

78,256

Investments

6

1,373,442

1,373,442

Cash at bank

57,528

92,260

1,510,974

1,543,958

CREDITORS

Amounts falling due within one year

7

765,513

783,987

NET CURRENT ASSETS

745,461

759,971

TOTAL ASSETS LESS CURRENT LIABILITIES

1,434,750

1,405,398

PROVISIONS FOR LIABILITIES

8

169,972

161,356

NET ASSETS

1,264,778

1,244,042

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

1,264,678

1,243,942

SHAREHOLDERS' FUNDS

1,264,778

1,244,042

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2025 and were signed on its behalf by:

R L Hulme - Director

T M Hill - Director

1.	STATUTORY INFORMATION

H H Plant 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about H H Plant Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% reducing balance basis

Motor vehicles

-

15% reducing balance basis

Taxation

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2024

1,086,655

208,248

1,294,903

Additions

130,400

35,101

165,501

At 31 December 2024

1,217,055

243,349

1,460,404

DEPRECIATION

At 1 January 2024

534,725

114,751

649,476

Charge for year

102,349

19,290

121,639

At 31 December 2024

637,074

134,041

771,115

NET BOOK VALUE

At 31 December 2024

579,981

109,308

689,289

At 31 December 2023

551,930

93,497

645,427

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

57,060

59,404

Other debtors

-

1,000

Prepayments

22,944

17,852

80,004

78,256

6.	CURRENT ASSET INVESTMENTS

2024

2023

£

£

Shares in group undertakings

1,373,442

1,373,442

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

23,042

22,208

Amounts owed to group undertakings

732,822

734,022

Tax

-

18,528

VAT

7,424

6,229

Accrued expenses

2,225

3,000

765,513

783,987

8.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

169,972

161,356

Deferred

tax

£

Balance at 1 January 2024

161,356

Capital allowances

8,616

Losses

Balance at 31 December 2024

169,972

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

50

Ordinary A

1

50

50

50

Ordinary B

1

50

50

100

100

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors, who are also the shareholders.

11.	INVESTMENTS

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Dividends on equity securities are recognised in income when receivable.