Registration number: 14748508

TD Plant Hire Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

TD Plant Hire Limited

Company Information

Directors

Mr A K Humphrey Mr S I Wedgewood

Registered office

1-2 The Manorgrove Centre Vicarage Farm Road Peterborough Cambridgeshire England PE1 5UH

Accountants

Harbour Key Limited Midway House Herrick Way Staverton Cheltenham GL51 6TQ

TD Plant Hire Limited

(Registration number: 14748508)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	121,000	181,500
Current assets
Debtors	5	74,930	29,435
Cash at bank and in hand		471	-
		75,401	29,435
Creditors: Amounts falling due within one year	6	(100,626)	(162,198)
Net current liabilities		(25,225)	(132,763)
Net assets		95,775	48,737
Capital and reserves
Called up share capital		100	100
Retained earnings		95,675	48,637
Shareholders' funds		95,775	48,737

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 December 2025 and signed on its behalf by:
 

......................................... Mr A K Humphrey Director

......................................... Mr S I Wedgewood Director

TD Plant Hire Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1-2 The Manorgrove Centre
Vicarage Farm Road
Peterborough
Cambridgeshire
PE1 5UH
England

These financial statements were authorised for issue by the Board on 30 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency of the financial statements is British Pound £, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are round to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

TD Plant Hire Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profits.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

TD Plant Hire Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

TD Plant Hire Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Plant & Machinery  £	Total £
Cost or valuation
At 1 April 2024	242,000	242,000
At 31 March 2025	242,000	242,000
Depreciation
At 1 April 2024	60,500	60,500
Charge for the year	60,500	60,500
At 31 March 2025	121,000	121,000
Carrying amount
At 31 March 2025	121,000	121,000
At 31 March 2024	181,500	181,500

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		51,500	-
Amounts owed by group undertakings and undertakings in which the company has a participating interest	8	11,000	25,200
Other debtors	8	12,430	4,235
		74,930	29,435

TD Plant Hire Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts	7	-	22
Trade creditors		8	20
Amounts owed to group undertakings and undertakings in which the company has a participating interest	8	200	-
Taxation and social security		-	25,188
Other creditors	8	100,418	136,968
		100,626	162,198

7	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	-	22

8	Related party transactions

Transactions with directors

2025	At 1 April 2024 £	Advances to director £	At 31 March 2025 £
No interest charged or repayment terms	(58,050)	60,000	1,950

Transactions with directors

At the balance sheet date, the company owed £58,050 (2024: £116,100) to the directors. The balance is repayable on demand and no interest is charged.

Summary of transactions with parent & other associates

At the balance sheet date, the company is owed £50 (2024: £50) from both corporate shareholders of the company. The balance is repayable on demand and no interest is charged.

At the balance sheet date, the company is also owed £10,900 (2024: £25,100) from Phoenix Vapers Limited, owes £100 (2024: £nil) to Phoenix Vapers Online Limited and £100 (2024: £nil) to El-Science Limited. These companies are part of a group where the directors hold 50% of the share capital each and have mutual directors. The balance is also repayable on demand and no interest is charged.