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REGISTERED NUMBER: 06798252 (England and Wales)

Financial Statements for the Period 1 July 2024 to 31 March 2025

for

A R Plant Limited

| A R Plant Limited (Registered number: 06798252) |

Contents of the Financial Statements

for the Period 1 July 2024 to 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| A R Plant Limited |

Company Information

for the Period 1 July 2024 to 31 March 2025

| DIRECTORS: | R Dolman

| M D Munro

| M W Henderson

| J W J Scriven

| REGISTERED OFFICE: | 36 Main Street

| Carlton

| Nuneaton

| Warwickshire

| CV13 0EZ

| REGISTERED NUMBER: | 06798252 (England and Wales)

| AUDITORS: | Duncan & Toplis Audit Limited

| Statutory Auditor

| Park House

| 37 Clarence Street

| Leicester

| Leicestershire

| LE1 3RW

| A R Plant Limited (Registered number: 06798252) |

Balance Sheet

31 March 2025

| 31.3.25 |  | 30.6.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,985,269 |  | 2,988,122 |  |

CURRENT ASSETS

Stocks | 68,555 |  | 73,172 |  |

Debtors | 5 | 910,654 |  | 1,336,835 |  |

Cash at bank | 17,148 |  | 11,236 |  |

996,357 |  | 1,421,243 |  |

CREDITORS

Amounts falling due within one year | 6 | (1,400,869 | ) | (2,330,551 | ) |

NET CURRENT LIABILITIES | (404,512 | ) | (909,308 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,580,757 |  | 2,078,814 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (849,213 | ) | (1,372,284 | ) |

PROVISIONS FOR LIABILITIES | (496,318 | ) | (406,426 | ) |

NET ASSETS | 235,226 |  | 300,104 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 235,126 |  | 300,004 |  |

235,226 |  | 300,104 |  |

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 February 2026 and were signed on its behalf by:

M W Henderson - Director

| A R Plant Limited (Registered number: 06798252) |

Notes to the Financial Statements

for the Period 1 July 2024 to 31 March 2025

1. | STATUTORY INFORMATION

| A R Plant 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Going concern

| The directors have prepared the financial statements on the basis that the company is a going concern. In forming that conclusion the directors have considered current trading and the availability of finance.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Revenue represents amounts receivable for the rental of plant and equipment to customers, excluding value added tax, and is recognised once the supply of equipment has been provided to the customer.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 20% on reducing balance

| Plant and machinery | - | 10 - 25% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Tools and equipment | - | 10 - 50% on reducing balance

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.

| At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| A R Plant Limited (Registered number: 06798252) |

Notes to the Financial Statements - continued

for the Period 1 July 2024 to 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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 period 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.

| Hire purchase and leasing commitments

| Assets obtained under the hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Government grants

| Grants relating to revenue are recognised in income on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate.

| Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 15 (2024 - 15 ) .

| A R Plant Limited (Registered number: 06798252) |

Notes to the Financial Statements - continued

for the Period 1 July 2024 to 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Motor |  | Tools and |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 82,715 |  | 3,818,756 |  | 395,923 |  | 70,496 |  | 4,367,890 |  |

| Additions | - |  | 74,000 |  | 50,275 |  | - |  | 124,275 |  |

| Disposals | - |  | (1,207,655 | ) | (333,073 | ) | - |  | (1,540,728 | ) |

| At 31 March 2025 | 82,715 |  | 2,685,101 |  | 113,125 |  | 70,496 |  | 2,951,437 |  |

| DEPRECIATION

| At 1 July 2024 | 35,908 |  | 1,147,282 |  | 168,276 |  | 28,302 |  | 1,379,768 |  |

| Charge for period | 7,875 |  | 291,422 |  | 24,838 |  | 5,284 |  | 329,419 |  |

| Eliminated on disposal | - |  | (583,414 | ) | (159,605 | ) | - |  | (743,019 | ) |

| At 31 March 2025 | 43,783 |  | 855,290 |  | 33,509 |  | 33,586 |  | 966,168 |  |

| NET BOOK VALUE

| At 31 March 2025 | 38,932 |  | 1,829,811 |  | 79,616 |  | 36,910 |  | 1,985,269 |  |

| At 30 June 2024 | 46,807 |  | 2,671,474 |  | 227,647 |  | 42,194 |  | 2,988,122 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 30.6.24

£ | £ |

| Trade debtors | 303,695 |  | 84,832 |  |

| Other debtors | 606,959 |  | 1,252,003 |  |

910,654 |  | 1,336,835 |  |

| Other debtors includes prepayments and accrued income of £601,959 (2024 - £1,252,003).

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | 344,952 |  | 563,690 |  |

| Trade creditors | 403,814 |  | 412,894 |  |

| Amounts owed to group undertakings | 553,411 |  | 1,156,229 |  |

| Taxation and social security | 54,510 |  | 122,930 |  |

| Other creditors | 44,182 |  | 74,808 |  |

1,400,869 |  | 2,330,551 |  |

| Other creditors includes accruals and deferred income of £42,225 (2024 - £71,462).

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | 849,213 |  | 1,372,284 |  |

| A R Plant Limited (Registered number: 06798252) |

Notes to the Financial Statements - continued

for the Period 1 July 2024 to 31 March 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | 1,194,165 |  | 1,935,974 |  |

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Peter Morris FCA (Senior Statutory Auditor)

| for and on behalf of Duncan & Toplis Audit Limited

10. | RELATED PARTY DISCLOSURES

| A R Demolition Limited has a financing arrangement that is secured by a fixed and floating charge over the assets of A R Demolition Limited and of the company. At the year end the financing agreement amounted to £676,105 (2024 - £769,765).

11. | ULTIMATE CONTROLLING PARTY

| The ultimate parent company during the period was MRM Group Holdings Limited, a company registered in England and Wales. The largest and smallest group in which these accounts are consolidated is MRM Group Holdings Limited. Copies of the consolidated financial statements are available from Companies House, Cardiff, CF4 3UZ.

| After the period end MRM Group 2025 Limited became the parent company of MRM Group Holdings Limited and ultimate parent company of the group. MRM Group 2025 Limited is controlled by the MRM Employee Share Ownership Trust.