REGISTERED NUMBER: 06929242 (England and Wales)

GROUP STRATEGIC REPORT,

REPORT OF THE DIRECTORS AND

AUDITED

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

SJH-ALL PLANT HOLDINGS LIMITED

Page

Company Information

1

Group Strategic Report

2

Report of the Directors

3

Report of the Independent Auditors

5

Consolidated Income Statement

9

Consolidated Other Comprehensive Income

10

Consolidated Balance Sheet

11

Company Balance Sheet

12

Consolidated Statement of Changes in Equity

13

Company Statement of Changes in Equity

14

Consolidated Cash Flow Statement

15

Notes to the Consolidated Cash Flow Statement

16

Notes to the Consolidated Financial Statements

18

DIRECTORS:

S J Hudson

D Gill

REGISTERED OFFICE:

3 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

BUSINESS ADDRESS:

New Farm

Buckworth Road

Alconbury

Weston

Cambridgeshire

PE28 4JX

REGISTERED NUMBER:

06929242 (England and Wales)

SENIOR STATUTORY AUDITOR:

Stephen Mason BSc FCA

AUDITORS:

GKP (Ampthill) Limited

Statutory Auditor

3 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

The directors present their strategic report of the company and the group for the year ended 31 January 2025.

The directors aim to present a balanced and comprehensive review of the development and performance of the business during the year and its position at the year end. The review is consistent with the size and nature of the business and is written in the context of the risks and uncertainties it faces.

This strategic report reflects the group as a whole, however, as the holding company, SJH-All Plant Holdings Limited and the other subsidiary, All Plant Sales Limited, remain non-trading companies, the information is based on that of the trading company SJH-All Plant Group Limited.

REVIEW OF BUSINESS

The activities of the group consist of the following elements:

Commercial plant trading

Commercial plant hire

The group continues to be committed to offering reliable and cost effective construction solutions.

PRINCIPAL RISKS AND UNCERTAINTIES

The board of directors and management continually monitor the key risks facing the company together with assessing the controls used for managing these risks.

The principal risks and uncertainties facing the company are as follows:

Economic conditions

Interest rates

KEY PERFORMANCE INDICATORS

The directors consider the key financial performance indicators to be those that communicate the financial performance and strength of the company as follows:

2025

2024

Turnover

£9,855,934

£15,702,313

Gross Profit

£1,210,533

£2,461,538

Gross Profit %

12.28%

15.67%

ON BEHALF OF THE BOARD:

S J Hudson - Director

30 October 2025

The directors present their report with the financial statements of the company and the group for the year ended 31 January 2025.

PRINCIPAL ACTIVITIES

The principal activities of the group in the year under review were those of commercial plant trading and hire.

DIVIDENDS

No dividends will be distributed for the year ended 31 January 2025.

FUTURE DEVELOPMENTS

The directors anticipate future growth and a return to profitability.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 February 2024 to the date of this report.

S J Hudson

D Gill

FINANCIAL INSTRUMENTS

The company holds or issues financial instruments in order to achieve three main objectives, being:

a) to finance its operations;

b) to manage its exposure to interest and currency risks arising from its operations and from its sources of finance;

c) for trading purposes

In addition, various financial instruments (e.g. trade debtors, trade creditors, accruals and prepayments) arise directly from the company's operations.

Transactions in financial instruments result in the company assuming or transferring to another party one or more of the financial risks described below.

Interest rate risk

The company's financial instruments exposure to interest rate risk is very small due to the fact that most of the instruments are on a fixed term repayment basis.

Credit Risk

The company monitors credit risk closely and considers that its current policies of credit checks meets its objectives of managing exposure to credit risk.

The company has no significant concentrations of credit risk. Amounts shown in the balance sheet best represent the maximum credit risk exposure in the event of other parties failing to perform their obligations under financial instruments.

Liquidity risk

The company's policy in terms of its liquidity risk is to have good banking relations with its bankers and to move stock items quickly.

Currency risk

The company's exposure to currency risk is minimal in comparison to its turnover.

Hedging activities

The company does not have a general hedging policy.

DIRECTORS' QUALIFYING THIRD PARTY INDEMNITY PROVISION

The company has granted an indemnity to one or more of its directors against liability in respect of proceedings brought by third parties, subject to the conditions set out in the Companies Act 2006. Such qualifying third party indemnity provision remains in force as at the date of approving the directors report.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

ON BEHALF OF THE BOARD:

S J Hudson - Director

30 October 2025

Opinion

We have audited the financial statements of SJH-All Plant Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 January 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the group's and of the parent company affairs as at 31 January 2025 and of the group's loss for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

-	the parent company financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

-

A part of the audit planning process was to look at each area of the financial statements and ascertain the level of risk for each applicable audit assertion. Where an increased risk was identified, specific audit work was designed to ensure those risks were at the forefront of the audit work carried out.

-

During the audit planning process, important laws and regulations applying to the company were identified by making enquiries of management in addition to our own checks of the laws and regulations applying to a business of this nature.

-

The audit process has documented the systems and internal controls adopted by the company and considered their adequacy. Our audit work included testing journal entries due to an inherent risk of management override of controls.

-

An audit team planning meeting was held which communicated areas of identified risks and considered possible opportunities for fraud within the company.

-

The engagement partner assessed the experience and abilities of the engagement team to ensure they were collectively competent to identify irregularities.

-

All risks identified at the planning stage and the related audit work were reviewed and results considered to confirm that no irregularities had been identified.

-

Our audit has included a review of the disclosures in the financial statements and comparison of those disclosures with the results of our audit work to identify any disparities.

-

Analytical review of the financial statements has been undertaken at both the planning and completion stages of the audit to identify risks of irregularities and the results of the audit work carried out on those areas of risks.

-

The judgements made in making accounting estimates have been assessed as to whether they indicate potential bias.

-

Enquiries have been made of management regarding known instances of fraud, litigation or claims in progress.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Stephen Mason BSc FCA (Senior Statutory Auditor)

for and on behalf of GKP (Ampthill) Limited

Statutory Auditor

3 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

30 October 2025

TURNOVER

3

9,855,934

15,702,313

Cost of sales

8,645,401

13,240,775

GROSS PROFIT

1,210,533

2,461,538

Administrative expenses

1,914,375

1,827,460

(703,842

)

634,078

Other operating income

221,489

273,765

OPERATING (LOSS)/PROFIT

5

(482,353

)

907,843

Interest receivable and similar income

-

193

(482,353

)

908,036

Interest payable and similar expenses

7

385,389

370,224

(LOSS)/PROFIT BEFORE TAXATION

(867,742

)

537,812

Tax on (loss)/profit

8

(238,142

)

146,727

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(629,600

)

391,085

(Loss)/profit attributable to:

Owners of the parent

(629,600

)

391,085

(LOSS)/PROFIT FOR THE YEAR

(629,600

)

391,085

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE (LOSS)/INCOME FOR THE YEAR

(629,600

)

391,085

Total comprehensive (loss)/income attributable to:

Owners of the parent

(629,600

)

391,085

FIXED ASSETS

Intangible assets

11

-

-

Tangible assets

12

1,712,003

1,704,006

Investments

13

-

-

1,712,003

1,704,006

CURRENT ASSETS

Stocks

14

4,562,185

5,929,373

Debtors

15

4,832,096

5,553,321

Cash at bank and in hand

41,483

47,979

9,435,764

11,530,673

CREDITORS

Amounts falling due within one year

16

(5,171,672

)

(5,037,995

)

NET CURRENT ASSETS

4,264,092

6,492,678

TOTAL ASSETS LESS CURRENT LIABILITIES

5,976,095

8,196,684

CREDITORS

Amounts falling due after more than one year

17

(89,972

)

(1,639,219

)

PROVISIONS FOR LIABILITIES

22

(32,858

)

(74,600

)

NET ASSETS

5,853,265

6,482,865

CAPITAL AND RESERVES

Called up share capital

23

2,200

2,200

Retained earnings

24

5,851,065

6,480,665

SHAREHOLDERS' FUNDS

5,853,265

6,482,865

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

S J Hudson - Director

D Gill - Director

FIXED ASSETS

Intangible assets

11

-

-

Tangible assets

12

-

-

Investments

13

790,673

790,673

790,673

790,673

TOTAL ASSETS LESS CURRENT LIABILITIES

790,673

790,673

CAPITAL AND RESERVES

Called up share capital

23

2,200

2,200

Retained earnings

788,473

788,473

SHAREHOLDERS' FUNDS

790,673

790,673

Company's profit for the financial year

-

693,000

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

S J Hudson - Director

D Gill - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 February 2023

2,200

6,782,580

6,784,780

Changes in equity

Dividends

-

(693,000

)

(693,000

)

Total comprehensive income

-

391,085

391,085

Balance at 31 January 2024

2,200

6,480,665

6,482,865

Changes in equity

Total comprehensive loss

-

(629,600

)

(629,600

)

Balance at 31 January 2025

2,200

5,851,065

5,853,265

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 February 2023

2,200

788,473

790,673

Changes in equity

Dividends

-

(693,000

)

(693,000

)

Total comprehensive income

-

693,000

693,000

Balance at 31 January 2024

2,200

788,473

790,673

Changes in equity

Balance at 31 January 2025

2,200

788,473

790,673

Cash flows from operating activities

Cash generated from operations

1

1,026,887

2,653,788

Interest paid

(385,389

)

(370,224

)

Tax paid

(45,898

)

(69,469

)

Net cash from operating activities

595,600

2,214,095

Cash flows from investing activities

Purchase of tangible fixed assets

(233,900

)

-

Sale of tangible fixed assets

86,500

93,000

Interest received

-

193

Net cash from investing activities

(147,400

)

93,193

Cash flows from financing activities

Loan repayments in year

1,659,595

(102,582

)

(Decrease)/Increase in hire purchase

(447,301

)

(25,756

)

Amount introduced by directors

7,878

-

Amount withdrawn by directors

-

(7,219

)

Amounts owed by related undertakings

1,553

(1,578,069

)

Equity dividends paid

-

(693,000

)

Net cash from financing activities

1,221,725

(2,406,626

)

Increase/(decrease) in cash and cash equivalents

1,669,925

(99,338

)

Cash and cash equivalents at beginning of year

2

(1,842,685

)

(1,743,347

)

Cash and cash equivalents at end of year

2

(172,760

)

(1,842,685

)

1.	RECONCILIATION OF (LOSS)/PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2025

2024

£

£

(Loss)/profit before taxation

(867,742

)

537,812

Depreciation charges

224,417

219,536

Profit on disposal of fixed assets

(85,014

)

(33,584

)

Finance costs

385,389

370,224

Finance income

-

(193

)

(342,950

)

1,093,795

Decrease in stocks

1,367,188

1,523,117

Decrease in trade and other debtors

347,705

329,205

Decrease in trade and other creditors

(345,056

)

(292,329

)

Cash generated from operations

1,026,887

2,653,788

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 January 2025

31.1.25

1.2.24

£

£

Cash and cash equivalents

41,483

47,979

Bank overdrafts

(214,243

)

(1,890,664

)

(172,760

)

(1,842,685

)

Year ended 31 January 2024

31.1.24

1.2.23

£

£

Cash and cash equivalents

47,979

77,960

Bank overdrafts

(1,890,664

)

(1,821,307

)

(1,842,685

)

(1,743,347

)

3.	ANALYSIS OF CHANGES IN NET DEBT

At 1.2.24

Cash flow

At 31.1.25

£

£

£

Net cash

Cash at bank and in hand

47,979

(6,496

)

41,483

Bank overdrafts

(1,890,664

)

1,676,421

(214,243

)

(1,842,685

)

1,669,925

(172,760

)

Debt

Finance leases

(1,051,881

)

447,301

(604,580

)

Debts falling due within 1 year

(121,493

)

(3,075,766

)

(3,197,259

)

Debts falling due after 1 year

(1,416,171

)

1,416,171

-

(2,589,545

)

(1,212,294

)

(3,801,839

)

Total

(4,432,230

)

457,631

(3,974,599

)

1.	STATUTORY INFORMATION

SJH-All Plant Holdings 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 General 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The presentation currency of the financial statements is the Pound Sterling (£). All amounts in the financial statements have been rounded to the nearest £1.

Basis of consolidation

The consolidated financial statements incorporate the audited financial statements of its subsidiaries SJH-All Plant Group Limited and All Plant Sales Limited.

Subsidiaries

A subsidiary is an entity in which the Group and the Company have power to control the financial and operating policies so as to obtain benefits from its activities. The existence and effect of potential voting rights that are currently exercisable or convertible are considered when assessing whether the Group has such power over the another entity.

An investment in a subsidiary, which is eliminated on consolidation, is stated in the Company's separate financial statements at cost less impairment losses, if any.

All subsidiaries mentioned above have the same registered office as the parent company.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

Turnover

Turnover represents net invoiced sales of goods, hire of machinery and property transactions, excluding value added tax.

Revenue from the sale of commercial plant is recognised upon receipt of a deposit or full payment agreed upon.

Revenue from the hiring of commercial plant is recognised on a time basis.

Goodwill

Goodwill has been fully amortised.

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.

Freehold property

-

2% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on reducing balance and 15% on cost

Motor vehicles

-

25% on cost

Land is not depreciated.

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 Consolidated 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.