1 January 2024 false No description of principal activity Taxfiler 2024.6 NI057563business:PrivateLimitedCompanyLtd2024-01-012024-12-31 NI0575632023-12-31 NI0575632024-01-012024-12-31 NI057563business:AuditExemptWithAccountantsReport2024-01-012024-12-31 NI057563business:FilletedAccounts2024-01-012024-12-31 NI0575632024-12-31 NI057563business:Director12024-01-012024-12-31 NI057563business:RegisteredOffice2024-01-012024-12-31 NI0575632023-12-31 NI057563core:WithinOneYear2024-12-31 NI057563core:WithinOneYear2023-12-31 NI057563core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 NI057563core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 NI057563core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 NI057563core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 NI057563core:PreviouslyStatedAmount2024-12-31 NI057563core:PreviouslyStatedAmount2023-12-31 NI057563business:SmallEntities2024-01-012024-12-31 NI057563countries:NorthernIreland2024-01-012024-12-31 NI057563core:PlantMachinery2024-01-012024-12-31 NI057563core:MotorVehicles2024-01-012024-12-31 NI057563core:PlantMachinery2023-12-31 NI057563core:MotorVehicles2023-12-31 NI057563core:PlantMachinery2024-12-31 NI057563core:MotorVehicles2024-12-31 NI0575632023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. NI057563 (Northern Ireland)
Tom McManus Plant Hire Ltd Unaudited accounts for the year ended 31 December 2024
Tom McManus Plant Hire Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Tom McManus Plant Hire Ltd Company Information for the year ended 31 December 2024
Director
Tom McManus
Company Number
NI057563 (Northern Ireland)
Registered Office
Drumherriff Magheraveeley BT74 7NB
Accountants
A D Pottie & Co Ltd 1 Church Street Fintona Tyrone BT78 2BR
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Tom McManus Plant Hire Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
5
14,607 
23,108 
Cash at bank and in hand
261,238 
239,745 
275,845 
262,853 
Creditors: amounts falling due within one year
6
(82,440)
(91,662)
Net current assets
193,405 
171,191 
Net assets
193,405 
171,191 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
193,404 
171,190 
Shareholders' funds
193,405 
171,191 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 September 2025 and were signed on its behalf by
Tom McManus Director Company Registration No. NI057563
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Tom McManus Plant Hire Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Tom McManus Plant Hire Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI057563. The registered office is Drumherriff, Magheraveeley, BT74 7NB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
125,751 
23,450 
149,201 
At 31 December 2024
125,751 
23,450 
149,201 
Depreciation
At 1 January 2024
125,751 
23,450 
149,201 
At 31 December 2024
125,751 
23,450 
149,201 
Net book value
At 31 December 2024
- 
- 
- 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,558 
13,042 
Other debtors
7,049 
10,066 
14,607 
23,108 
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Tom McManus Plant Hire Ltd Notes to the Accounts for the year ended 31 December 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
9,084 
14,114 
VAT
8,812 
5,453 
Trade creditors
5,851 
492 
Taxes and social security
7,556 
9,185 
Other creditors
5,583 
2,435 
Loans from directors
44,303 
58,836 
Accruals
1,251 
1,147 
82,440 
91,662 
7
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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