Company registration number 07013170 (England and Wales)
MJB EXCAVATION & PLANT HIRE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
MJB EXCAVATION & PLANT HIRE LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
MJB Excavation & Plant Hire Ltd
MJB EXCAVATION & PLANT HIRE LTD
Statement of financial position
as at 31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
2,493,462
2,032,172
2,493,462
2,032,172
Current assets
Stocks
17,460
17,460
Debtors
485,311
467,912
Cash at bank and in hand
74,040
2,186
576,811
487,558
Creditors: amounts falling due within one year
(1,054,395)
(886,099)
Net current liabilities
(477,584)
(398,541)
Total assets less current liabilities
2,015,878
1,633,631
Creditors: amounts falling due after more than one year
(1,497,883)
(1,202,566)
Provisions for liabilities
6
(100,000)
(100,000)
Net assets
417,995
331,065
Capital and reserves
Called up share capital
100
100
Capital redemption reserve
188,736
188,736
Profit and loss reserves
229,159
142,229
Total equity
417,995
331,065

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

MJB Excavation & Plant Hire Ltd
MJB EXCAVATION & PLANT HIRE LTD
Statement of financial position (CONTINUED)
as at 31 August 2025
- 2 -

The director of the company has elected not to include a copy of the income statement within the financial statements.true

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 3 February 2026
M J Berrett
Director
Company Registration No. 07013170
MJB Excavation & Plant Hire Ltd
MJB EXCAVATION & PLANT HIRE LTD
Notes to the financial statements
for the year ended 31 August 2025
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Turnover is recognised on performance of contractual service obligations where a right to consideration is due.

Intangible fixed assets - goodwill

Goodwill is written off in equal instalments over its estimated useful economic life.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% reducing balance
Fixtures, fittings & equipment
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

MJB Excavation & Plant Hire Ltd
MJB EXCAVATION & PLANT HIRE LTD
Notes to the financial statements (CONTINUED)
for the year ended 31 August 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax is recognised on all timing differences between the carrying amount of of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. 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 then settled or the asset realised, based on the tax rates that have been enacted or substantively enacted by the end of the reporting period.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 3 (2024 - 3).

2025
2024
Number
Number
Total
3
3
3
Taxation
2025
2024
£
£
Current tax
Adjustments in respect of prior periods
-
0
(14,224)
4
Intangible fixed assets
Total
£
Cost
At 1 September 2024 and 31 August 2025
100,000
Amortisation and impairment
At 1 September 2024 and 31 August 2025
100,000
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
-
0
MJB Excavation & Plant Hire Ltd
MJB EXCAVATION & PLANT HIRE LTD
Notes to the financial statements (CONTINUED)
for the year ended 31 August 2025
- 5 -
5
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 September 2024
4,057,729
8,280
142,865
4,208,874
Additions
1,223,390
-
0
-
0
1,223,390
Disposals
(526,395)
-
0
-
0
(526,395)
At 31 August 2025
4,754,724
8,280
142,865
4,905,869
Depreciation and impairment
At 1 September 2024
2,062,947
7,568
106,187
2,176,702
Depreciation charged in the year
609,643
178
9,167
618,988
Eliminated in respect of disposals
(383,283)
-
0
-
0
(383,283)
At 31 August 2025
2,289,307
7,746
115,354
2,412,407
Carrying amount
At 31 August 2025
2,465,417
534
27,511
2,493,462
At 31 August 2024
1,994,782
712
36,678
2,032,172
6
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
100,000
100,000
7
Financial commitments, guarantees and contingent liabilities

As security for group borrowing, the company's bankers hold an unlimited cross guarantee given by the holding company and its subsidiary. The total of secured borrowings at 31 August 202 4 is £546,088 (202 3: £629,303).

8
Parent company

The parent company is North Dean Holdings Limited and its registered office is North Dean Business Park, Stainland Road, Halifax, HX4 8LR.

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