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COMPANY REGISTRATION NUMBER: 04661205

Henfield Hire Limited

Unaudited financial statements

30 September 2025

Henfield Hire Limited

Statement of financial position

30 September 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 403,522 |  | 426,283

Current assets

Debtors | 6 | 10,523,248 |  | 9,022,605 |
Cash at bank and in hand | 1,828,530 |  | 680,533 |
| ------------ |  | ----------- |
| 12,351,778 |  | 9,703,138 |

Creditors: Amounts falling due within one year | 7 | ( 11,107,310) |  | ( 8,336,686) |
| ------------ |  | ----------- |
Net current assets |  | 1,244,468 |  | 1,366,452
|  | ----------- |  | -----------
Total assets less current liabilities |  | 1,647,990 |  | 1,792,735

Provisions

Taxation including deferred tax |  | ( 63,084) |  | ( 64,139)

Accruals and deferred income |  | ( 1,266,793) |  | ( 1,243,902)
|  | ----------- |  | -----------
Net assets |  | 318,113 |  | 484,694
|  | ----------- |  | -----------

Capital and reserves

Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  | 318,013 |  | 484,594
|  | --------- |  | ---------
Shareholders funds |  | 318,113 |  | 484,694
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Henfield Hire Limited

Statement of financial position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 24 March 2026 , and are signed on behalf of the board by:

Mr A C D Crossley
Director

Company registration number: 04661205

Henfield Hire Limited

Notes to the financial statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bankside 300, Peachman Way, Broadland Business Park, Norwich, Norfolk, NR7 0LB. The trading address is Nightingale Road Industrial Estate, Nightingale Road, Horsham, West Sussex, RH12 2NW.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the leasing of vehicles and self storage units is recognised over the period of the lease contract.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold property | - | Over the period of the lease
| Fixtures and fittings | - | Over the period of the lease
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Depreciation of £nil is charged on Freehold property, as the directors considers that the net realisable value is in excess of cost.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of employees during the year was 13 (2024: 13 ).
5. Tangible assets

| Leasehold Property | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 October 2024 | 98,534 | 700,919 | 512,977 | 240,251 | 1,552,681
Additions | – | 33,675 | 18,900 | 3,335 | 55,910
Disposals | – | – | ( 40,788) | – | ( 40,788)
| ------- | --------- | --------- | --------- | -----------
At 30 September 2025 | 98,534 | 734,594 | 491,089 | 243,586 | 1,567,803
| ------- | --------- | --------- | --------- | -----------
Depreciation |  |  |  |  |
At 1 October 2024 | 53,677 | 520,264 | 347,748 | 204,709 | 1,126,398
Charge for the year | 4,323 | 26,004 | 35,145 | 9,522 | 74,994
Disposals | – | – | ( 37,111) | – | ( 37,111)
| ------- | --------- | --------- | --------- | -----------
At 30 September 2025 | 58,000 | 546,268 | 345,782 | 214,231 | 1,164,281
| ------- | --------- | --------- | --------- | -----------
Carrying amount |  |  |  |  |
At 30 September 2025 | 40,534 | 188,326 | 145,307 | 29,355 | 403,522
| ------- | --------- | --------- | --------- | -----------
At 30 September 2024 | 44,857 | 180,655 | 165,229 | 35,542 | 426,283
| ------- | --------- | --------- | --------- | -----------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 27,329 | 64,156
Amounts owed by group undertakings | 5,034,092 | 2,925,494
Prepayments and accrued income | 369,360 | 369,341
Other debtors | 5,092,467 | 5,663,614
| ------------ | -----------
| 10,523,248 | 9,022,605
| ------------ | -----------

7. Creditors: Amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 211,813 | 195,715
Amounts owed to group undertakings | 2,323,197 | –
Social security and other taxes | 205,354 | 125,817
Other creditors | 8,366,946 | 8,015,154
| ------------ | -----------
| 11,107,310 | 8,336,686
| ------------ | -----------

8. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 381,750 | 381,750
Later than 1 year and not later than 5 years | 1,527,000 | 1,527,000
Later than 5 years | 2,479,919 | 2,861,669
| ----------- | -----------
| 4,388,669 | 4,770,419
| ----------- | -----------