REGISTERED NUMBER: 01575595 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

FLINT HIRE AND SUPPLY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B P J Lyle

A P Repka

D J Clarke

REGISTERED OFFICE:

Second Floor South

The Fitted Rigging House

Anchor Wharf, The Historic Dockyard

Chatham

Kent

ME4 4TZ

REGISTERED NUMBER:

01575595 (England and Wales)

ACCOUNTANTS:

Carleys

Second Floor South

The Fitted Rigging House

The Historic Dockyard

Chatham

Kent

ME4 4TZ

FIXED ASSETS

Tangible assets

4

143,107

124,341

CURRENT ASSETS

Stocks

1,135,755

1,044,071

Debtors

5

910,975

994,738

Cash at bank and in hand

32,110

65,076

2,078,840

2,103,885

CREDITORS

Amounts falling due within one year

6

(1,190,142

)

(1,147,436

)

NET CURRENT ASSETS

888,698

956,449

TOTAL ASSETS LESS CURRENT LIABILITIES

1,031,805

1,080,790

CREDITORS

Amounts falling due after more than one year

7

(100,264

)

(185,069

)

PROVISIONS FOR LIABILITIES

(29,730

)

(24,589

)

NET ASSETS

901,811

871,132

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

901,711

871,032

SHAREHOLDERS' FUNDS

901,811

871,132

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 19 November 2025 and were signed on its behalf by:

B P J Lyle - Director

1.	STATUTORY INFORMATION

Flint Hire And Supply 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.

Plant and machinery etc - 33.3% on reducing balance and 25% on reducing balance

Leasehold property - straight line over the period of the lease

Stocks

Stocks are stated at the lower of cost and net estimated selling price less costs. In determining the cost of stock the FIFO method is used.

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.

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

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a ‘finance lease’. The asset is recorded in the balance sheet as a tangible fixed asset and is depreciated over its estimated useful life or the term of the lease, whichever is shorter. Future instalments under such leases, net of finance charges, are included within creditors. Rentals payable are apportioned between the finance element, which is charged to the profit and loss account, and the capital element which reduces the outstanding obligation for future instalments.

All other leases are accounted for as ‘operating leases’ and the rental charges are charged to the profit and loss account on a straight line basis over the life of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 34 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2024

26,886

236,554

263,440

Additions

-

66,898

66,898

Disposals

-

(19,948

)

(19,948

)

At 30 April 2025

26,886

283,504

310,390

DEPRECIATION

At 1 May 2024

900

138,199

139,099

Charge for year

1,800

42,000

43,800

Eliminated on disposal

-

(15,616

)

(15,616

)

At 30 April 2025

2,700

164,583

167,283

NET BOOK VALUE

At 30 April 2025

24,186

118,921

143,107

At 30 April 2024

25,986

98,355

124,341

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

272,421

307,112

Amounts owed by group undertakings

450,372

500,372

Other debtors

188,182

187,254

910,975

994,738

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

109,091

109,091

Hire purchase contracts

27,436

9,181

Trade creditors

519,090

550,853

Taxation and social security

111,871

51,911

Other creditors

422,654

426,400

1,190,142

1,147,436

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

54,546

163,637

Hire purchase contracts

45,718

21,432

100,264

185,069

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

73,154

30,613

Hire purchase contracts are secured on the assets to which they relate.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	CAPITAL COMMITMENTS

2025

2024

£

£

Contracted but not provided for in the

financial statements

1,821,945

2,076,702

11.	ULTIMATE CONTROLLING PARTY

The company's parent undertaking and controlling party is Flints Theatrical Chandlers Limited, whose registered office is Second Floor South, The Fitted Rigging House, Anchor Wharf, The Historic Dockyard, Chatham, Kent, ME4 4TZ.