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REGISTERED NUMBER: 06044424 (England and Wales)

| Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Westholme Plant Ltd |

| Westholme Plant Ltd (Registered number: 06044424) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Westholme Plant Ltd |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Mr M J Sumner

| Mrs R D Sumner

| SECRETARY: | Mrs R D Sumner

| REGISTERED OFFICE: | Foxhall Barn

| Asgarby

| Sleaford

| Lincolnshire

| NG34 9QE

| REGISTERED NUMBER: | 06044424 (England and Wales)

| ACCOUNTANTS: | Wright Vigar Limited

| Chartered Accountants & Business Advisers

| Northgate House

| Northgate

| Sleaford

| Lincolnshire

| NG34 7BZ

| Westholme Plant Ltd (Registered number: 06044424) |

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,040,558 |  | 1,027,071 |  |

1,040,558 |  | 1,027,071 |  |

CURRENT ASSETS

Stocks | 6 | 14,000 |  | 10,000 |  |

Debtors | 7 | 309,864 |  | 2,331 |  |

Cash at bank | 98,982 |  | 95,034 |  |

422,846 |  | 107,365 |  |

CREDITORS

Amounts falling due within one year | 8 | 438,043 |  | 410,205 |  |

NET CURRENT LIABILITIES | (15,197 | ) | (302,840 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,025,361 |  | 724,231 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (339,622 | ) | (127,210 | ) |

PROVISIONS FOR LIABILITIES | (197,706 | ) | (169,796 | ) |

NET ASSETS | 488,033 |  | 427,225 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 120,000 |  | 120,000 |  |

Retained earnings | 368,033 |  | 307,225 |  |

SHAREHOLDERS' FUNDS | 488,033 |  | 427,225 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 24 October 2025 and were signed on its behalf by:

Mrs R D Sumner - Director

| Westholme Plant Ltd (Registered number: 06044424) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Westholme Plant Ltd 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.

| Turnover

| Turnover represents net invoiced sales of plant hire contracting excluding value added tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of the business in 2007, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 10 - 25% on reducing balance

| Equipment | - | 25% on reducing balance and 10% on reducing balance

| Motor vehicles | - | 25% on reducing balance and 10% on reducing balance

| Computer equipment | - | 33% on cost and 10% on reducing balance

| No depreciation has been provided for on storage compound being the cost of freehold land and improvements to date.

| Stocks

| 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 items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Development costs regarding a claypit are shown in stocks to be written off upon supply of the clay as a cost per tonne.

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

| 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.

| Westholme Plant Ltd (Registered number: 06044424) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. 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 the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| At 31 March 2025 the Company's current liabilities exceeded its current assets by £15,197 (2024:£302,840).There are no material uncertainties that may cast significant doubt about the company's abilities to continue as a going concern.

| On the basis described above, the director considers it appropriate to prepare these financial statements on the going concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 8 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 10,000 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 10,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

| Westholme Plant Ltd (Registered number: 06044424) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | Equipment |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 1,399,729 |  | 8,051 |  | 91,204 |  | 15,089 |  | 1,514,073 |  |

| Additions | 306,235 |  | - |  | 57,260 |  | 9,045 |  | 372,540 |  |

| Disposals | (328,000 | ) | - |  | (18,778 | ) | - |  | (346,778 | ) |

| At 31 March 2025 | 1,377,964 |  | 8,051 |  | 129,686 |  | 24,134 |  | 1,539,835 |  |

| DEPRECIATION

| At 1 April 2024 | 426,034 |  | 7,067 |  | 44,346 |  | 9,555 |  | 487,002 |  |

| Charge for year | 118,542 |  | 133 |  | 10,353 |  | 4,597 |  | 133,625 |  |

| Eliminated on disposal | (112,294 | ) | - |  | (9,056 | ) | - |  | (121,350 | ) |

| At 31 March 2025 | 432,282 |  | 7,200 |  | 45,643 |  | 14,152 |  | 499,277 |  |

| NET BOOK VALUE

| At 31 March 2025 | 945,682 |  | 851 |  | 84,043 |  | 9,982 |  | 1,040,558 |  |

| At 31 March 2024 | 973,695 |  | 984 |  | 46,858 |  | 5,534 |  | 1,027,071 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 1,278,500 |  |

| Additions | 296,000 |  |

| Disposals | (328,000 | ) |

| At 31 March 2025 | 1,246,500 |  |

| DEPRECIATION

| At 1 April 2024 | 335,978 |  |

| Charge for year | 107,937 |  |

| Eliminated on disposal | (112,294 | ) |

| At 31 March 2025 | 331,621 |  |

| NET BOOK VALUE

| At 31 March 2025 | 914,879 |  |

| At 31 March 2024 | 942,522 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 10,000 |  | 10,000 |  |

| Work-in-progress | 4,000 |  | - |  |

14,000 |  | 10,000 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 306,945 |  | 633 |  |

| Other debtors | 2,919 |  | 1,698 |  |

309,864 |  | 2,331 |  |

| Westholme Plant Ltd (Registered number: 06044424) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loan and overdraft | 10,648 |  | 10,648 |  |

| Hire purchase contracts | 156,493 |  | 242,379 |  |

| Trade creditors | 151,214 |  | 22,001 |  |

| Taxation and social security | 65,611 |  | 32,134 |  |

| Other creditors | 54,077 |  | 103,043 |  |

438,043 |  | 410,205 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loan | 3,277 |  | 13,430 |  |

| Hire purchase contracts | 251,345 |  | 113,780 |  |

| Other creditors | 85,000 |  | - |  |

339,622 |  | 127,210 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loan | 13,925 |  | 24,078 |  |

| Hire purchase contracts | 407,838 |  | 356,159 |  |

421,763 |  | 380,237 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 120,000 | Ordinary | £1 | 120,000 |  | 120,000 |  |

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr M J Sumner.