CCS Plant Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 11699037

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		791,095		557,830

			791,095		557,830
CURRENT ASSETS
Stocks	5	-		11,560
Debtors	6	121,732		234,037
Cash at bank and in hand		37,970		8,818

		159,702		254,415
Creditors: Amounts Falling Due Within One Year	7	(375,390 )		(410,970 )

NET CURRENT ASSETS (LIABILITIES)			(215,688 )		(156,555 )

TOTAL ASSETS LESS CURRENT LIABILITIES			575,407		401,275

Creditors: Amounts Falling Due After More Than One Year	8		(310,987 )		(177,398 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(114,680 )		(93,081 )

NET ASSETS			149,740		130,796

CAPITAL AND RESERVES
Called up share capital	11		133		133
Profit and Loss Account			149,607		130,663

SHAREHOLDERS' FUNDS			149,740		130,796

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CCS Plant 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

Mrs E Clarke

Director

15 September 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

CCS Plant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11699037 . The registered office is Crestacre, Barracks Lane, Walsall Wood, WS9 9DL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the hire of plant and equipment. Revenue from the hire of plant and equipment is recognised on a straight line basis over the hire period.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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CCS Plant Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

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

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	565,144	348,018	913,162
Additions	206,715	206,203	412,918
Disposals	-	(2,270 )	(2,270 )

As at 31 March 2025	771,859	551,951	1,323,810

Depreciation
As at 1 April 2024	268,861	86,471	355,332
Provided during the period	93,167	85,528	178,695
Disposals	-	(1,312 )	(1,312 )

As at 31 March 2025	362,028	170,687	532,715

Net Book Value
As at 31 March 2025	409,831	381,264	791,095

As at 1 April 2024	296,283	261,547	557,830

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Plant & Machinery	188,962	107,273
Motor Vehicles	263,757	103,072

	452,719	210,345

5. Stocks

	2025	2024
	£	£
Finished goods	-	11,560

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,754	-
Prepayments and accrued income	7,646	73,273
Other debtors	-	133
Corporation tax recoverable assets	-	16,674
VAT	6,221	-
Amounts owed by group undertakings	104,111	143,957

	121,732	234,037

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CCS Plant Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	158,035	100,004
Trade creditors	2,658	28,549
Corporation tax	546	-
VAT	-	5,340
Other creditors	55,684	106,926
Accruals and deferred income	1,600	2,750
Amounts owed to group undertakings	156,867	167,401

	375,390	410,970

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	310,987	177,398

9. Secured Creditors

Within creditors are the following secured debts:

	2025		2024
	£		£
Net obligations under finance lease and hire purchase contracts	469,022		277,402

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	158,035	100,004
Later than one year and not later than five years	310,987	177,398

	469,022	277,402

	469,022	277,402

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	133	133

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	3,939	3,939
Later than one year and not later than five years	328	4,267

	4,267	8,206

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CCS Plant Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

13. Related Party Transactions

Amounts owed by group undertakings are as follows:

	2025	2024
	£	£
Clarke Construction (Services) Limited	23,337	92,913
Clarke Concrete Services Limited	80,774	51,044

	104,111	143,957

Amounts owed to group undertakings are as follows:

	2025	2024
	£	£
JPE Electrical Services Ltd	-	2,030
Clarke Construction (Services) Lichfield Limited	156,867	165,371

	156,867	167,401

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