AMK PLANT AND TIPPER HIRE LIMITED

Company Registration Number:
SC087960 (Scotland)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

AMK PLANT AND TIPPER HIRE LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

AMK PLANT AND TIPPER HIRE LIMITED

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 1,093,476 1,054,686
Total fixed assets: 1,093,476 1,054,686
Current assets
Stocks: 86,740 56,250
Debtors: 4 170,314 125,281
Total current assets: 257,054 181,531
Creditors: amounts falling due within one year: 5 (288,114) (269,422)
Net current assets (liabilities): (31,060) (87,891)
Total assets less current liabilities: 1,062,416 966,795
Creditors: amounts falling due after more than one year: 6 (519,527) (512,421)
Total net assets (liabilities): 542,889 454,374
Capital and reserves
Called up share capital: 2 2
Profit and loss account: 542,887 454,372
Shareholders funds: 542,889 454,374

The notes form part of these financial statements

AMK PLANT AND TIPPER HIRE LIMITED

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 04 December 2025
and signed on behalf of the board by:

Name: Alexander J Mackenzie
Status: Director

The notes form part of these financial statements

AMK PLANT AND TIPPER HIRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets and depreciation policy

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Leasehold improvements - 6.67% straight line Plant & Machinery - 4-10% straight line Motor Vehicles - 4-10% straight line

Other accounting policies

Government Grants - Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred. Inventories - Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving stock items. Cost includes ll direct costs and an appropriate proportion of fixed and variable overheads. Hire Purchase and leasing commitments - The finance element of the rental payment is charged to profit and loss account on a straight line basis.

AMK PLANT AND TIPPER HIRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 22 22

AMK PLANT AND TIPPER HIRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 1,707,811
Additions 191,964
Disposals (76,000)
At 31 March 2025 1,823,775
Depreciation
At 01 April 2024 653,125
Charge for year 96,554
On disposals (19,380)
At 31 March 2025 730,299
Net book value
At 31 March 2025 1,093,476
At 31 March 2024 1,054,686

AMK PLANT AND TIPPER HIRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

AMK PLANT AND TIPPER HIRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Creditors: amounts falling due within one year note

Bank loans and overdraft - £54,237 (2024 - £55,273) Trade creditors - £117,001 (2024 - £139,559) Taxation and social security - £32,066 (2024 - £13,059) Accruals and deferred income - £25,349 (2024 - £21,484) Obligations under HP/Financial leases - £59,461 (2024 - £40,047) TOTAL - £288,114 (2024 -£269,422)

AMK PLANT AND TIPPER HIRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

6. Creditors: amounts falling due after more than one year note

Bank loans and overdraft - £1,573 (2024 - £11,772) Accruals and deferred income - £188,989 (2024 - £208,445) Directors' loan accounts - £215,912 (2024 - £240,874) Obligations under HP/Financial leases - £113,053 (2024 -£51,330) TOTAL - £519,527 (2024 - £512,421)