REGISTERED NUMBER: 05186144 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

P D ASH PLANT HIRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P D Ash

SECRETARY:

Mrs H J Ash

REGISTERED OFFICE:

4 Kings Row

Armstrong Road

Maidstone

Kent

ME15 6AQ

REGISTERED NUMBER:

05186144 (England and Wales)

ACCOUNTANTS:

Mackenzies, a Xeinadin company

1 Langley Court

Pyle Street

Newport

Isle of Wight

PO30 1LA

FIXED ASSETS

Tangible assets

4

85,099

102,117

CURRENT ASSETS

Debtors

5

15,803

20,994

Cash at bank

46,621

17,249

62,424

38,243

CREDITORS

Amounts falling due within one year

6

20,703

22,897

NET CURRENT ASSETS

41,721

15,346

TOTAL ASSETS LESS CURRENT LIABILITIES

126,820

117,463

PROVISIONS FOR LIABILITIES

7

4,162

5,565

NET ASSETS

122,658

111,898

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

122,558

111,798

SHAREHOLDERS' FUNDS

122,658

111,898

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 September 2025 and were signed by:

Mr P D Ash - Director

1.	STATUTORY INFORMATION

P D Ash Plant Hire 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.

Turnover

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

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

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.

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.

Leasing and hire purchase contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Plant and

to property

machinery

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

96,059

202,113

298,172

DEPRECIATION

At 1 April 2024

23,543

172,512

196,055

Charge for year

9,617

7,401

17,018

At 31 March 2025

33,160

179,913

213,073

NET BOOK VALUE

At 31 March 2025

62,899

22,200

85,099

At 31 March 2024

72,516

29,601

102,117

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

68,000

DEPRECIATION

At 1 April 2024

55,897

Charge for year

3,026

At 31 March 2025

58,923

NET BOOK VALUE

At 31 March 2025

9,077

At 31 March 2024

12,103

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,062

18,862

VAT

-

1,352

Prepayments and accrued income

741

780

15,803

20,994

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,045

14,357

Tax

6,387

1,115

Social security and other taxes

312

749

VAT

983

-

Other creditors

571

923

Directors' loan accounts

2,801

9

Accrued expenses

5,604

5,744

20,703

22,897

Other creditors consists of an amount due in respect of net wages and pensions totalling £571 (2024: £923).

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

4,162

5,565

Deferred tax

£

Balance at 1 April 2024

5,565

Provided during year

(1,403

)

Balance at 31 March 2025

4,162

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party during the period under review was Mr P D Ash by virtue of his 100% shareholding.