REGISTERED NUMBER: 05536605 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

O'MALLEY PLANT HIRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss C O'Malley

Mr T A O'Malley

SECRETARY:

REGISTERED OFFICE:

Fernwood

Barbary Plains

Edenhall

Penrith

Cumbria

CA11 8SR

REGISTERED NUMBER:

05536605 (England and Wales)

ACCOUNTANTS:

DCB Accountants Limited

Unit 6 Mereside

Greenbank Road

Eden Business Park

Penrith

Cumbria

CA11 9FB

FIXED ASSETS

Tangible assets

4

1,414,429

1,279,393

CURRENT ASSETS

Stocks

5

216,921

364,540

Debtors

6

412,284

215,923

Cash at bank

288,266

280,462

917,471

860,925

CREDITORS

Amounts falling due within one year

7

612,353

527,536

NET CURRENT ASSETS

305,118

333,389

TOTAL ASSETS LESS CURRENT LIABILITIES

1,719,547

1,612,782

CREDITORS

Amounts falling due after more than one year

8

(401,060

)

(453,384

)

PROVISIONS FOR LIABILITIES

9

(259,039

)

(225,012

)

NET ASSETS

1,059,448

934,386

CAPITAL AND RESERVES

Called up share capital

10

4,000

4,000

Capital redemption reserve

11

35,256

35,256

Retained earnings

11

1,020,192

895,130

SHAREHOLDERS' FUNDS

1,059,448

934,386

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th December 2025 and were signed on its behalf by:

Miss C O'Malley - Director

1.	STATUTORY INFORMATION

O'Malley Plant Hire Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1st September 2024

1,429,661

59,235

1,068,516

2,557,412

Additions

423,068

10,857

322,877

756,802

Disposals

(321,989

)

(53,139

)

(142,183

)

(517,311

)

At 31st August 2025

1,530,740

16,953

1,249,210

2,796,903

DEPRECIATION

At 1st September 2024

682,302

55,960

539,757

1,278,019

Charge for year

261,756

3,208

206,513

471,477

Eliminated on disposal

(198,584

)

(51,840

)

(116,598

)

(367,022

)

At 31st August 2025

745,474

7,328

629,672

1,382,474

NET BOOK VALUE

At 31st August 2025

785,266

9,625

619,538

1,414,429

At 31st August 2024

747,359

3,275

528,759

1,279,393

5.

STOCKS

31.8.25

31.8.24

£

£

Work-in-progress

216,921

364,540

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

412,284

212,338

VAT

-

3,585

412,284

215,923

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

335,551

269,026

Trade creditors

121,326

186,899

Social security and other taxes

35,364

22,616

VAT

49,979

-

CBILS bank loan

33,333

44,445

Accrued expenses

36,800

4,550

612,353

527,536

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

CBILS bank loan

-

33,333

Hire purchase contracts

369,911

360,679

Director's loan account

31,149

59,372

401,060

453,384

9.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

259,039

225,012

Deferred

tax

£

Balance at 1st September 2024

225,012

Provided during year

34,027

Balance at 31st August 2025

259,039

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

4,000

Ordinary

£1

4,000

4,000

11.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1st September 2024

895,130

35,256

930,386

Profit for the year

145,062

145,062

Dividends

(20,000

)

(20,000

)

At 31st August 2025

1,020,192

35,256

1,055,448