Company Registration No. 03016832 (England and Wales)
A.R. COOK & SON (PLANT HIRE) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
Star House
Star Hill
Rochester
Kent
ME1 1UX
A.R. COOK & SON (PLANT HIRE) LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 7
A.R. COOK & SON (PLANT HIRE) LTD
STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
327,987
354,601
Current assets
Stocks
6,100
6,480
Debtors
4
461,921
1,257,139
Cash at bank and in hand
1,643,269
1,205,555
2,111,290
2,469,174
Creditors: amounts falling due within one year
5
(277,935)
(583,939)
Net current assets
1,833,355
1,885,235
Total assets less current liabilities
2,161,342
2,239,836
Creditors: amounts falling due after more than one year
6
-
0
(10,510)
Provisions for liabilities
(26,800)
(54,688)
Net assets
2,134,542
2,174,638
Capital and reserves
Called up share capital
22,100
22,100
Profit and loss reserves
2,112,442
2,152,538
Total equity
2,134,542
2,174,638
A.R. COOK & SON (PLANT HIRE) LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2025
31 July 2025
- 2 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 18 November 2025 and are signed on its behalf by:
Mr A J R Cook
Director
Company Registration No. 03016832
A.R. COOK & SON (PLANT HIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

A.R. Cook & Son (Plant Hire) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1 - Hanson Yard, Liphook Way, 20/20 Industrial Estate, Allington, Maidstone, Kent, ME16 0LL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
20% straight line
Plant and equipment
20% reducing balance
Office equipment
20% reducing balance
Motor vehicles
25% reducing balance
A.R. COOK & SON (PLANT HIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

A.R. COOK & SON (PLANT HIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

A.R. COOK & SON (PLANT HIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
12
16
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Office equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 August 2024
76,165
190,032
19,145
844,410
1,129,752
Additions
-
0
-
0
-
0
128,501
128,501
Disposals
-
0
-
0
-
0
(313,327)
(313,327)
At 31 July 2025
76,165
190,032
19,145
659,584
944,926
Depreciation and impairment
At 1 August 2024
76,165
112,404
15,850
570,733
775,152
Depreciation charged in the year
-
0
21,006
659
65,522
87,187
Eliminated in respect of disposals
-
0
-
0
-
0
(245,400)
(245,400)
At 31 July 2025
76,165
133,410
16,509
390,855
616,939
Carrying amount
At 31 July 2025
-
0
56,622
2,636
268,729
327,987
At 31 July 2024
-
0
77,629
3,295
273,677
354,601
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
198,920
328,388
Corporation tax recoverable
47,316
223,512
Amounts owed by group undertakings
55,670
53,907
Other debtors
160,015
651,332
461,921
1,257,139
A.R. COOK & SON (PLANT HIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
62,212
34,911
Trade creditors
153,125
222,219
Corporation tax
3,692
180,575
Other taxation and social security
17,135
20,624
Deferred income
28,119
111,730
Other creditors
632
-
0
Accruals and deferred income
13,020
13,880
277,935
583,939
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
10,510

National Westminister Bank PLC holds a fixed and floating charge debenture over the undertaking and all property and assets present and future including goodwill dated 3 August 2004. A personal guarantee by the director is also held by the bank for £200,000.

7
Directors' transactions

During the year, the following transactions took place with the director s:

Advances to the director s of £Nil (202 4 - £626,397)

Repayments to the company of £500,250 (202 4 - £103,810)

Loan write offs of £Nil (2024 - £102,469)

As at 31 July 202 5 £143,677 (202 4 - £643,927) was due from the director s.

The loans were interest free and are repayable on demand.

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