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REGISTERED NUMBER: 08183054 (England and Wales)















BAKER PLANT HIRE (SLEAFORD) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025






BAKER PLANT HIRE (SLEAFORD) LIMITED (REGISTERED NUMBER: 08183054)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 6


BAKER PLANT HIRE (SLEAFORD) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2025







DIRECTOR: R J Baker





REGISTERED OFFICE: Sellwood House
Sellwood Court
Enterprise Park
Sleaford
Lincolnshire
NG34 8GJ





REGISTERED NUMBER: 08183054 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
4 Henley Way
Doddington Road
Lincoln
Lincolnshire
LN6 3QR

BAKER PLANT HIRE (SLEAFORD) LIMITED (REGISTERED NUMBER: 08183054)

STATEMENT OF FINANCIAL POSITION
31 MAY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,495,926 2,534,016

CURRENT ASSETS
Stocks 42,600 76,311
Debtors 5 531,566 416,894
Cash at bank and in hand 151,424 130,771
725,590 623,976
CREDITORS
Amounts falling due within one year 6 954,260 707,873
NET CURRENT LIABILITIES (228,670 ) (83,897 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,267,256 2,450,119

CREDITORS
Amounts falling due after more than one year 7 (493,426 ) (530,515 )

PROVISIONS FOR LIABILITIES (431,771 ) (432,903 )
NET ASSETS 1,342,059 1,486,701

CAPITAL AND RESERVES
Called up share capital 10 100 100
Revaluation reserve 11 745,363 745,363
Retained earnings 596,596 741,238
SHAREHOLDERS' FUNDS 1,342,059 1,486,701

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2025 and were signed by:





R J Baker - Director


BAKER PLANT HIRE (SLEAFORD) LIMITED (REGISTERED NUMBER: 08183054)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

1. STATUTORY INFORMATION

Baker Plant Hire (Sleaford) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 net of VAT and trade discounts.The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from hiring of plant and machinery is recognised by reference to the stage of completion at the statement of financial position date.Stage of completion is measured by reference to the date in which the service is carried out.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Interest and dividends receivable

Interest income is recognised using the effective interest method and dividend income is recognised as the company’s right to receive payment is established.

Sale Of Unit

During the year the company sold Unit 3 of their freehold property, which had been held as stock in the 31 May 2024 statement of financial position.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 15% on cost
Plant and machinery etc - 33% on cost, 25% on reducing balance and 15% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Government grants
The company receives government grants in respect of training and development from Lincoln college. These grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual model.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.


BAKER PLANT HIRE (SLEAFORD) LIMITED (REGISTERED NUMBER: 08183054)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2025

2. ACCOUNTING POLICIES - continued
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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 the income statement in the period to which they relate.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the statement of financial position. 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 shorter.

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

Rentals paid under operating leases are charged to the income statement on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 13 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 June 2024 400,000 2,431,497 2,831,497
Additions 86,315 513,802 600,117
Disposals - (177,745 ) (177,745 )
At 31 May 2025 486,315 2,767,554 3,253,869
DEPRECIATION
At 1 June 2024 - 297,481 297,481
Charge for year 9,589 526,747 536,336
Eliminated on disposal - (75,874 ) (75,874 )
At 31 May 2025 9,589 748,354 757,943
NET BOOK VALUE
At 31 May 2025 476,726 2,019,200 2,495,926
At 31 May 2024 400,000 2,134,016 2,534,016

BAKER PLANT HIRE (SLEAFORD) LIMITED (REGISTERED NUMBER: 08183054)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 451,480 341,861
Other debtors 80,086 75,033
531,566 416,894

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 43,718 42,016
Hire purchase contracts (see note 8) 275,579 228,613
Trade creditors 212,748 170,130
Amounts owed to group undertakings 218,708 135,708
Taxation and social security 81,744 46,998
Other creditors 121,763 84,408
954,260 707,873

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 7,545 51,263
Hire purchase contracts (see note 8) 442,710 413,153
Other creditors 43,171 66,099
493,426 530,515

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025 2024
£    £   
Net obligations repayable:
Within one year 275,579 228,613
Between one and five years 442,710 413,153
718,289 641,766

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 718,289 641,766
Bank mortgage - 54,468
718,289 696,234

The bank mortgage is secured over the company's freehold property.

The hire purchase contracts are secured against the asset upon which it relates to.

BAKER PLANT HIRE (SLEAFORD) LIMITED (REGISTERED NUMBER: 08183054)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2025

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
90 A Ordinary £1 90 90
10 B Ordinary £1 10 10
100 100

11. RESERVES
Revaluation
reserve
£   
At 1 June 2024
and 31 May 2025 745,363