REGISTERED NUMBER: 10209142 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

EMH Plant Hire Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss E R Hughes

Mr J P Hughes

REGISTERED OFFICE:

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

REGISTERED NUMBER:

10209142 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Tangible assets

4

601,280

680,773

Investments

5

10,000

10,000

611,280

690,773

CURRENT ASSETS

Debtors

6

933,946

97,563

Cash at bank

150,747

848,539

1,084,693

946,102

CREDITORS

Amounts falling due within one year

7

148,587

188,507

NET CURRENT ASSETS

936,106

757,595

TOTAL ASSETS LESS CURRENT LIABILITIES

1,547,386

1,448,368

CREDITORS

Amounts falling due after more than one year

8

-

45,759

NET ASSETS

1,547,386

1,402,609

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

1,547,376

1,402,599

SHAREHOLDERS' FUNDS

1,547,386

1,402,609

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

Mr J P Hughes - Director

1.	STATUTORY INFORMATION

EMH Plant Hire 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 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

1,412,304

Additions

29,500

Disposals

(9,000

)

At 30 June 2025

1,432,804

DEPRECIATION

At 1 July 2024

731,531

Charge for year

106,108

Eliminated on disposal

(6,115

)

At 30 June 2025

831,524

NET BOOK VALUE

At 30 June 2025

601,280

At 30 June 2024

680,773

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

Plant and

machinery

etc

£

COST

At 1 July 2024

459,673

Transfer to ownership

(59,490

)

At 30 June 2025

400,183

DEPRECIATION

At 1 July 2024

156,784

Charge for year

45,433

Transfer to ownership

(28,437

)

At 30 June 2025

173,780

NET BOOK VALUE

At 30 June 2025

226,403

At 30 June 2024

302,889

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 July 2024

and 30 June 2025

10,000

NET BOOK VALUE

At 30 June 2025

10,000

At 30 June 2024

10,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Trade debtors

49,625

38,904

Amounts owed by group undertakings

827,579

2,279

Other debtors

56,742

56,380

933,946

97,563

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Hire purchase contracts

43,543

80,297

Trade creditors

5,113

1,883

Taxation and social security

95,931

103,077

Other creditors

4,000

3,250

148,587

188,507

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/6/25

30/6/24

£

£

Hire purchase contracts

-

45,759