REGISTERED NUMBER: 05159111 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

St Helens Plant Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P T Pilling

C I Pilling

A D Mills

SECRETARY:

C I Pilling

REGISTERED OFFICE:

Haines Watts Liverpool Limited

Pacific Chambers

11-13 Victoria Street

Liverpool

Merseyside

L2 5QQ

REGISTERED NUMBER:

05159111 (England and Wales)

ACCOUNTANTS:

DJH Liverpool

3rd Floor Pacific Chambers

11-13 Victoria Street

Liverpool

Merseyside

L2 5QQ

FIXED ASSETS

Tangible assets

4

353,141

411,329

CURRENT ASSETS

Stocks

489,599

669,791

Debtors

5

3,461,401

3,022,235

Cash at bank

628,914

171,874

4,579,914

3,863,900

CREDITORS

Amounts falling due within one year

6

2,804,180

2,527,420

NET CURRENT ASSETS

1,775,734

1,336,480

TOTAL ASSETS LESS CURRENT LIABILITIES

2,128,875

1,747,809

CREDITORS

Amounts falling due after more than one year

7

(225,670

)

(120,782

)

PROVISIONS FOR LIABILITIES

(78,471

)

(90,864

)

NET ASSETS

1,824,734

1,536,163

CAPITAL AND RESERVES

Called up share capital

5

5

Capital redemption reserve

5

5

Retained earnings

1,824,724

1,536,153

1,824,734

1,536,163

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 9 October 2025 and were signed on its behalf by:

C I Pilling - Director

1.	STATUTORY INFORMATION

St Helens Plant 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Computer equipment

-

25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 33 (2024 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

683,086

34,000

9,573

726,659

Additions

7,337

-

-

7,337

At 30 June 2025

690,423

34,000

9,573

733,996

DEPRECIATION

At 1 July 2024

305,655

5,735

3,940

315,330

Charge for year

57,051

7,066

1,408

65,525

At 30 June 2025

362,706

12,801

5,348

380,855

NET BOOK VALUE

At 30 June 2025

327,717

21,199

4,225

353,141

At 30 June 2024

377,431

28,265

5,633

411,329

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

1,590,539

2,217,186

Amounts owed by group undertakings

737,250

736,250

Other debtors

1,133,612

68,799

3,461,401

3,022,235

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

1,089,572

801,254

Hire purchase contracts

21,853

52,836

Trade creditors

1,618,279

1,451,611

Taxation and social security

28,994

98,172

Other creditors

45,482

123,547

2,804,180

2,527,420

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

222,071

76,975

Hire purchase contracts

3,599

25,452

Other creditors

-

18,355

225,670

120,782

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

30.6.24

£

£

Hire purchase contracts

25,452

78,288

Hire Purchase liabilities are secured against the asset to which they relate.

A debenture was created to secure all monies due or to become due from the company to RBS Invoice Finance Limited. The debenture is secured with a fixed and floating charge over the assets of the company.

9.	RELATED PARTY DISCLOSURES

Included in debtors at the year end is an amount of £737,250 (2024: £737,250) owed from St Helens Plant (Holdings) Limited. These companies are related parties by virtue of common shareholders. As the loans are repayable on demand no interest has been charged.

10.	ULTIMATE CONTROLLING PARTY

The company is a subsidiary of St Helens Plant (Holdings) Ltd. St Helens Plant (Holdings) Limited is controlled by Mr PT Pilling and Mr CI Pilling.