Company No: 12524366 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Michelle Garland (Appointed 21 March 2025)
	Timothy Nicholas Garland

REGISTERED OFFICE	Unit G4 Elvington Industrial Estate York Road
	Elvington
	York
	YO41 4AR
	United Kingdom

COMPANY NUMBER

12524366 (England and Wales)

	Note	2024		2023
		£		£
Fixed assets
Investments	3	1,211,770		1,211,770
		1,211,770		1,211,770
Current assets
Debtors	4	24,001		1
		24,001		1
Creditors: amounts falling due within one year	5	( 4,560)		0
Net current assets		19,441		1
Total assets less current liabilities		1,231,211		1,211,771
Net assets		1,231,211		1,211,771
Capital and reserves
Called-up share capital	6	1,211,771		1,211,771
Profit and loss account		19,440		0
Total shareholders' funds		1,231,211		1,211,771

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Elvington Plant Holdings Limited (registered number: 12524366) were approved and authorised for issue by the Board of Directors on 16 September 2025. They were signed on its behalf by:

Timothy Nicholas Garland Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Elvington Plant Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit G4 Elvington Industrial Estate York Road, Elvington, York, YO41 4AR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

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

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Profit and Loss Account. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		1

3. Fixed asset investments

	2024		2023
	£		£
Subsidiary undertakings	1,211,770		1,211,770

The subsidiary undertaking is Elvington Holdings Limited, which has a principal activity of plant hire. The company owns 100% of the shares and voting rights in its subsidiary.

Investments in subsidiaries

	2024
	£
Cost
At 01 January 2024	1,211,770
At 31 December 2024	1,211,770
Carrying value at 31 December 2024	1,211,770
Carrying value at 31 December 2023	1,211,770

4. Debtors

	2024		2023
	£		£
Other debtors	24,001		1

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Taxation and social security	4,560		0

6. Called-up share capital

	2024		2023
	£		£
Allotted, called-up and fully-paid
1,211,771 Ordinary shares of £ 1.00 each	1,211,771		1,211,771