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Registered number: 15629324
Smart Plant And Tool Hire Limited
Financial Statements
For the Period 9 April 2024 to 30 April 2025
ADC Accountants Limited
Smart Plant And Tool Hire Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Smart Plant And Tool Hire Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 15629324

| 30 April 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 235,786
|  |  | 235,786
CURRENT ASSETS
Debtors | 5 | 77,110 |
Cash at bank and in hand |  | 33,060 |
|  | 110,170 |
Creditors: Amounts Falling Due Within One Year | 6 | (174,351 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (64,181 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 171,605
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (228,029 )
NET LIABILITIES |  |  | (56,424 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100
Profit and Loss Account |  |  | (56,524 )
SHAREHOLDERS' FUNDS |  |  | (56,424)

Page 1
Page 2
Smart Plant And Tool Hire Limited
Balance Sheet (continued)
As At 30 April 2025
For the period ending 30 April 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

Mr Peter Kay Director | Mrs Kim Kay Director
22/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Smart Plant And Tool Hire Limited
Notes to the Financial Statements
For the Period 9 April 2024 to 30 April 2025
Notes to the Financial Statements
1. General Information
Smart Plant And Tool Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15629324 . The registered office is 56-61 Waterloo Road, Widnes, Cheshire, WA8 0PY.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery or collection of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the dates of equipment hire. Turnover is only recognised in the period the hire takes place.
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 | 33% Amoritisation of Hire stock
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
Page 3
Page 4
Smart Plant And Tool Hire Limited
Notes to the Financial Statements (continued)
For the Period 9 April 2024 to 30 April 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 9 April 2024 | - | - | - | -
Additions | 347,485 | 3,694 | - | 351,179
As at 30 April 2025 | 347,485 | 3,694 | - | 351,179
Depreciation
As at 9 April 2024 | - | - | - | -
Provided during the period | 114,670 | 302 | 421 | 115,393
As at 30 April 2025 | 114,670 | 302 | 421 | 115,393
Net Book Value
As at 30 April 2025 | 232,815 | 3,392 | (421 ) | 235,786
As at 9 April 2024 | - | - | - | -

5. Debtors

| 30 April 2025
--- | ---
| £
Due within one year
Trade debtors | 64,391
Other debtors | 12,719
| 77,110

6. Creditors: Amounts Falling Due Within One Year

| 30 April 2025
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 43,733
Trade creditors | 125,418
Other creditors | 5,200
| 174,351

Page 4
Page 5
Smart Plant And Tool Hire Limited
Notes to the Financial Statements (continued)
For the Period 9 April 2024 to 30 April 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 30 April 2025
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 28,129
Other creditors | 199,900
| 228,029

8. Obligations Under Finance Leases and Hire Purchase

| 30 April 2025
--- | ---
| £
The future minimum finance lease payments are as follows:
Not later than one year | 43,733
Later than one year and not later than five years | 28,129
| 71,862
| 71,862

9. Share Capital

| 30 April 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 5