City Tool and Plant Hire Ltd

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

Registered number: 12768725

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		40,899		42,618

			40,899		42,618
CURRENT ASSETS
Debtors	5	60,636		47,394
Cash at bank and in hand		138,624		111,939

		199,260		159,333
Creditors: Amounts Falling Due Within One Year	6	(61,213 )		(68,087 )

NET CURRENT ASSETS (LIABILITIES)			138,047		91,246

TOTAL ASSETS LESS CURRENT LIABILITIES			178,946		133,864

Creditors: Amounts Falling Due After More Than One Year	7		(25,206 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,225 )		(5,251 )

NET ASSETS			143,515		128,613

CAPITAL AND RESERVES
Called up share capital	9		5		5
Profit and Loss Account			143,510		128,608

SHAREHOLDERS' FUNDS			143,515		128,613

Page 1

Page 2

City Tool and Plant Hire Ltd

Balance Sheet (continued)

As At 31 July 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 T J May

Director

7 November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

City Tool and Plant Hire Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12768725 . The registered office is Unit 10 The Bridgewater Complex, Canal Street, Liverpool, Merseyside, L20 8AH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery	33% Straight Line
Motor vehicles	20% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.

2.5. Financial Instruments

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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Page 3

Page 4

City Tool and Plant Hire Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.6. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 3)

4. Tangible Assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
As at 1 August 2024	314,819	17,000	331,819
Additions	-	38,062	38,062

As at 31 July 2025	314,819	55,062	369,881

Depreciation
As at 1 August 2024	285,801	3,400	289,201
Provided during the period	28,415	11,366	39,781

As at 31 July 2025	314,216	14,766	328,982

Net Book Value
As at 31 July 2025	603	40,296	40,899

As at 1 August 2024	29,018	13,600	42,618

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	59,103	46,946
Other debtors	1,533	448

	60,636	47,394

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,428	-
Trade creditors	26,434	38,356
Other creditors	5,360	11,567
Taxation and social security	22,991	18,164

	61,213	68,087

Page 4

Page 5

City Tool and Plant Hire Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	25,206	-

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,428	-
Later than one year and not later than five years	25,206	-

	31,634	-

	31,634	-

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	5	5

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	12,692	12,692
Later than one year and not later than five years	7,066	19,758

	19,758	32,450

11. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

12. Related Party Transactions

The following related party transactions were undertaken during the year:

A director introduced amounts totalling £995 (2024: £5) and withdrew amounts totalling £4,530 (2024: £12,859). At the balance sheet date the amount payable was £3,622 (2024: £7,157).

Dividends were paid to directors and shareholders in respect of their shareholdings totalling £18,490 (2024: £59,900).

The aggregate remuneration paid to key management personnel for the year was £Nil (2024: £Nil)

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Page 5