Smart Plant And Tool Hire Limited

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

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)

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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.

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

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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

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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

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