Company No: 05351534 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	0		12,250
Tangible assets	4	5,186,963		4,704,398
		5,186,963		4,716,648
Current assets
Stocks		98,930		122,870
Debtors	5	476,647		566,822
Cash at bank and in hand		160,043		210,572
		735,620		900,264
Creditors: amounts falling due within one year	6	( 665,792)		( 893,924)
Net current assets		69,828		6,340
Total assets less current liabilities		5,256,791		4,722,988
Creditors: amounts falling due after more than one year	7	( 284,923)		( 225,791)
Provision for liabilities		( 1,010,458)		( 869,927)
Net assets		3,961,410		3,627,270
Capital and reserves
Called-up share capital	8	2		2
Profit and loss account		3,961,408		3,627,268
Total shareholders' funds		3,961,410		3,627,270

For the financial 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Acland Plant Hire Limited (registered number: 05351534) were approved and authorised for issue by the Board of Directors on 20 October 2025. They were signed on its behalf by:

Mrs E J Harris Director		Mrs D J Heller Director
Mr D J Heller 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

Acland Plant Hire 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 Sigma House, Oak View Close, Edginswell, Torquay, Devon, TQ2 7FF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

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.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

20 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	10 years straight line
Plant and machinery	20 % reducing balance
Vehicles	20 % reducing balance
Fixtures and fittings	20 % reducing balance
Office equipment	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

The Company as lessor
Amounts due from lessees under finance leases are recognised as receivables at the amount of the company’s net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the company’s net investment outstanding in respect of leases.

Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

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.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	29		30

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2024	245,000		245,000
At 31 March 2025	245,000		245,000
Accumulated amortisation
At 01 April 2024	232,750		232,750
Charge for the financial year	12,250		12,250
At 31 March 2025	245,000		245,000
Net book value
At 31 March 2025	0		0
At 31 March 2024	12,250		12,250

4. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£		£		£
Cost
At 01 April 2024	68,699		7,585,460		1,040,875		245,580		73,206		9,013,820
Additions	0		1,809,452		253,900		6,400		0		2,069,752
Disposals	0		( 1,448,000)		( 26,400)		( 4,700)		( 97)		( 1,479,197)
At 31 March 2025	68,699		7,946,912		1,268,375		247,280		73,109		9,604,375
Accumulated depreciation
At 01 April 2024	35,358		3,489,833		551,110		173,769		59,352		4,309,422
Charge for the financial year	6,869		873,258		105,900		13,746		2,563		1,002,336
Disposals	0		( 876,208)		( 15,618)		( 2,424)		( 96)		( 894,346)
At 31 March 2025	42,227		3,486,883		641,392		185,091		61,819		4,417,412
Net book value
At 31 March 2025	26,472		4,460,029		626,983		62,189		11,290		5,186,963
At 31 March 2024	33,341		4,095,627		489,765		71,811		13,854		4,704,398

5. Debtors

	2025		2024
	£		£
Trade debtors	363,385		473,822
Accrued income	77,500		68,000
VAT recoverable	10,762		0
Other debtors	25,000		25,000
	476,647		566,822

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	109,489		234,160
Amounts owed to directors	119,708		116,208
Accruals	39,818		51,478
Other taxation and social security	28,655		85,639
Obligations under finance leases and hire purchase contracts (secured)	348,680		390,531
Other creditors	19,442		15,908
	665,792		893,924

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts (secured)	284,923		225,791

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
20 Ordinary shares of £ 0.10 each (2024: 2 shares of £ 1.00 each)	2		2

9. Related party transactions

The company uses land and buildings owned by Mr D J Heller and Mrs D J Heller but no rent is payable.