UK Hire Group Limited

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

Registered number: SC703972

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,534		2,309
Investments	5		4,375,900		4,352,150

			4,377,434		4,354,459
CURRENT ASSETS
Debtors	6	3,196		9
Cash at bank and in hand		11,146		1,139

		14,342		1,148
Creditors: Amounts Falling Due Within One Year	7	(533,891 )		(943,314 )

NET CURRENT ASSETS (LIABILITIES)			(519,549 )		(942,166 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,857,885		3,412,293

Creditors: Amounts Falling Due After More Than One Year	8		(3,930,347 )		(3,496,840 )

NET LIABILITIES			(72,462 )		(84,547 )

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			(72,472 )		(84,557 )

SHAREHOLDERS' FUNDS			(72,462)		(84,547)

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UK Hire Group Limited

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

Mr A R Hems

Director

18 September 2025

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

1. General Information

UK Hire Group Limited is a private company, limited by shares, incorporated in Scotland, registered number SC703972 . The registered office is 139 Fountainbridge, Edinburgh, EH3 9QG.

2. Accounting Policies

2.1. Basis of Preparation of 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.

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

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Exemption From Preparing Consolidated Financial Statements

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Computer Equipment

Straight line over 4 years

2.4. Debtors and creditors receivable / 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.

2.5. Fixed asset investments

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Investments in subidiary undertakings are measured at cost less impairment.

2.6. Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 3)

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UK Hire Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	3,101

As at 31 March 2025	3,101

Depreciation
As at 1 April 2024	792
Provided during the period	775

As at 31 March 2025	1,567

Net Book Value
As at 31 March 2025	1,534

As at 1 April 2024	2,309

5. Investments

	Subsidiaries
	£
Cost
As at 1 April 2024	4,352,150
Additions	23,750

As at 31 March 2025	4,375,900

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	4,375,900

As at 1 April 2024	4,352,150

6. Debtors

	2025	2024 as restated
	£	£
Due within one year
Other debtors	-	9
Other taxes and social security	3,196	-

	3,196	9

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UK Hire Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	-	27,405
Other taxes and social security	-	3,480
VAT	2,415	-
Other creditors	466,750	773,768
Accruals and deferred income	64,726	88,661
Directors' loan accounts	-	50,000

	533,891	943,314

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

	2025	2024 as restated
	£	£
Other creditors	579,250	575,100
Directors loan account	382,734	348,507
Amounts owed to group undertakings	2,968,363	2,573,233

	3,930,347	3,496,840

9. Share Capital

	2025	2024 as restated
Allotted, called up and fully paid	£	£
960 Ordinary Shares of £ 0.01 each	10	10

10. Restatement of comparatives

The Amounts owed to group undertakings has been changed to show as due in more than 1 year.

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