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REGISTERED NUMBER: SC289204 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

E. D. M. PLANT HIRER & CONTRACTOR LTD
E. D. M. PLANT HIRER & CONTRACTOR LTD (REGISTERED NUMBER: SC289204)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 September 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


E. D. M. PLANT HIRER & CONTRACTOR LTD

COMPANY INFORMATION
For The Year Ended 30 September 2025







DIRECTOR: Ewen Diarmid MacKinnon





SECRETARY: Rebecca Douna MacKinnon





REGISTERED OFFICE: R A Clement Associates
5 Argyll Square
OBAN
PA34 4AZ





REGISTERED NUMBER: SC289204 (Scotland)





ACCOUNTANTS: R A Clement Associates
5 Argyll Square
OBAN
Argyll
PA34 4AZ
Page 1
E. D. M. PLANT HIRER & CONTRACTOR LTD (REGISTERED NUMBER: SC289204)

BALANCE SHEET
30 September 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 239,286 264,868
239,286 264,868

CURRENT ASSETS
Debtors 6 15,864 23,805
Prepayments and accrued income 3,512 3,574
Cash at bank 231,849 170,200
251,225 197,579
CREDITORS
Amounts falling due within one year 7 55,818 21,483
NET CURRENT ASSETS 195,407 176,096
TOTAL ASSETS LESS CURRENT
LIABILITIES
434,693
440,964

PROVISIONS FOR LIABILITIES 46,049 54,464
NET ASSETS 388,644 386,500

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 388,544 386,400
SHAREHOLDERS' FUNDS 388,644 386,500

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 notes form part of these financial statements

Page 2 continued...
E. D. M. PLANT HIRER & CONTRACTOR LTD (REGISTERED NUMBER: SC289204)

BALANCE SHEET - continued
30 September 2025


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 director and authorised for issue on 12 January 2026 and were signed by:





Ewen Diarmid MacKinnon - Director


The notes form part of these financial statements

Page 3
E. D. M. PLANT HIRER & CONTRACTOR LTD (REGISTERED NUMBER: SC289204)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 September 2025

1. STATUTORY INFORMATION

E. D. M. Plant Hirer & Contractor Ltd is a private company, limited by shares , registered in Scotland. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Storage shed - 4% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

Page 4 continued...
E. D. M. PLANT HIRER & CONTRACTOR LTD (REGISTERED NUMBER: SC289204)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 September 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2024
and 30 September 2025 31,000
AMORTISATION
At 1 October 2024
and 30 September 2025 31,000
NET BOOK VALUE
At 30 September 2025 -
At 30 September 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Storage Plant and and
shed machinery fittings
£    £    £   
COST
At 1 October 2024 74,942 893,008 18,246
Additions - 63,069 -
Disposals - (145,000 ) -
At 30 September 2025 74,942 811,077 18,246
DEPRECIATION
At 1 October 2024 27,930 702,005 11,566
Charge for year 2,998 40,434 1,336
Eliminated on disposal - (107,173 ) -
At 30 September 2025 30,928 635,266 12,902
NET BOOK VALUE
At 30 September 2025 44,014 175,811 5,344
At 30 September 2024 47,012 191,003 6,680

Page 5 continued...
E. D. M. PLANT HIRER & CONTRACTOR LTD (REGISTERED NUMBER: SC289204)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 September 2025

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2024 70,677 6,758 1,063,631
Additions - 2,812 65,881
Disposals - - (145,000 )
At 30 September 2025 70,677 9,570 984,512
DEPRECIATION
At 1 October 2024 50,504 6,758 798,763
Charge for year 8,043 825 53,636
Eliminated on disposal - - (107,173 )
At 30 September 2025 58,547 7,583 745,226
NET BOOK VALUE
At 30 September 2025 12,130 1,987 239,286
At 30 September 2024 20,173 - 264,868

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 15,864 23,805

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 4,451 6,352
Taxation and social security 33,618 5,052
Other creditors 17,749 10,079
55,818 21,483

Page 6