Witham Plant Hire (Rivenhall) Ltd Accounts






Witham Plant Hire (Rivenhall) Ltd

	Company No. 01000911
		Information for Filing with The Registrar
		31 March 2025

The Directors present their report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was . that of Haulage & Plant Hire Contractors




Directors

The Directors who served at any time during the year were as follows:

G. Raven
T. Raven








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

G. Raven
Director
24 December 2025

at	31 March 2025
Company No.		01000911	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	689,643	733,035


				689,643	733,035
Current assets
	Stocks		6	9,458	10,135
	Debtors		7	265,774	289,139

	Cash at bank and in hand			579,952	527,108
				855,184	826,382
Creditors: Amount falling due within one year			8	(202,224)	(168,265)
Net current assets				652,960	658,117
Total assets less current liabilities				1,342,603	1,391,152
Creditors: Amounts falling due after more than one year			9	(119,852)	(119,852)
Provisions for liabilities
	Deferred taxation		10	(104,496)	(113,477)

Net assets				1,118,255	1,157,823

Capital and reserves
	Called up share capital			5,000	5,000



	Profit and loss account		12	1,113,255	1,152,823

Total equity				1,118,255	1,157,823



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2025 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 24 December 2025 and signed on its behalf by:
T. Raven
Director
24 December 2025

for the year ended 31 March 2025

General information

Witham Plant Hire (Rivenhall) Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 01000911

Its registered office is:

61-67 Rectory Road

Wivenhoe

Colchester

Essex

CO7 9ES

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances

Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	17	17

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	-	13,211
		Credit for prior periods	(22)	-
		Total corporation tax	(22)	13,211

		Origination and reversal of timing differences	(8,980)	(12,240)

		Total deferred tax	(8,980)	(12,240)

		Tax on profit on ordinary activities	(9,002)	971

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2025	2024
		-9002	£	£
		Profit on ordinary activities before tax	(48,571)	(418)



		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	-	-
		Expenses not deductible for tax purposes	(8,980)	971
		Adjustments to charge in respect of prior periods	(22)	-



		Tax on profit on ordinary activities	(9,002)	971

5	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Total
			£	£	£	£
		Cost or revaluation
		At 1 April 2024	56,695	20,641	2,316,497	2,393,833
		Additions	-	-	177,500	177,500


		Disposals	-	-	(124,335)	(124,335)
		At 31 March 2025	56,695	20,641	2,369,662	2,446,998
		Depreciation
		At 1 April 2024	56,695	18,205	1,585,898	1,660,798
		Charge for the year	-	426	208,263	208,689


		Disposals	-	-	(112,132)	(112,132)
		At 31 March 2025	56,695	18,631	1,682,029	1,757,355
		Net book values
		At 31 March 2025	-	2,010	687,633	689,643
		At 31 March 2024	-	2,436	730,599	733,035

6	Stocks
			2025	2024
			£	£


		Finished goods	9,458	10,135
			9,458	10,135

7	Debtors
			2025	2024
			£	£
		Trade debtors	220,506	223,054






		Prepayments and accrued income	45,268	66,085
			265,774	289,139

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	65,927	76,396

		Taxes and social security	93,411	51,282

		Other creditors	18,739	17,798
		Accruals and deferred income	24,147	22,789
			202,224	168,265

9	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£






		Other creditors	119,852	119,852

			119,852	119,852

10	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 April 2024	113,476	113,476
		Charge to the profit and loss account for the period	(8,980)	(8,980)

		At 31 March 2025	104,496	104,496


			2025	2024
			£	£
		Accelerated capital allowances	104,496	113,477



			104,496	113,477

Share Capital

Ordinary

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.