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Company No: 06840159 (England and Wales)

# REECER HIRE LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

REECER HIRE LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

REECER HIRE LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 September 2025
REECER HIRE LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 1,894,389 |  | 1,923,263
|  | 1,894,389 |  | 1,923,263
Current assets |  |  |  |
Debtors | 4 | 1,905,370 |  | 1,660,468
Cash at bank and in hand |  | 830,722 |  | 781,358
|  | 2,736,092 |  | 2,441,826
Creditors: amounts falling due within one year | 5 | ( 395,479) |  | ( 257,701)
Net current assets |  | 2,340,613 |  | 2,184,125
Total assets less current liabilities |  | 4,235,002 |  | 4,107,388
Creditors: amounts falling due after more than one year | 6 | ( 319,088) |  | ( 432,007)
Provision for liabilities |  | ( 458,081) |  | ( 394,801)
Net assets |  | 3,457,833 |  | 3,280,580
Capital and reserves |  |  |  |
Called-up share capital |  | 1 |  | 1
Profit and loss account |  | 3,457,832 |  | 3,280,579
Total shareholder's funds |  | 3,457,833 |  | 3,280,580

For the financial 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.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Reecer Hire Limited (registered number: 06840159) were approved and authorised for issue by the Director on 01 April 2026. They were signed on its behalf by:

S Reece Director |

REECER HIRE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
REECER HIRE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Reecer Hire Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Offices Ashwell Grange Farm, Stroat, Chepstow, NP16 7LS, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at 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. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Plant and machinery | 5 - 10 years straight line
Vehicles | 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 October 2024 | 2,590,918 |  | 137,314 |  | 2,728,232
Additions | 554,660 |  | 0 |  | 554,660
Disposals | ( 479,699) |  | 0 |  | ( 479,699)
At 30 September 2025 | 2,665,879 |  | 137,314 |  | 2,803,193
Accumulated depreciation |  |  |  |  |
At 01 October 2024 | 740,898 |  | 64,071 |  | 804,969
Charge for the financial year | 255,871 |  | 22,964 |  | 278,835
Disposals | ( 175,000) |  | 0 |  | ( 175,000)
At 30 September 2025 | 821,769 |  | 87,035 |  | 908,804
Net book value |  |  |  |  |
At 30 September 2025 | 1,844,110 |  | 50,279 |  | 1,894,389
At 30 September 2024 | 1,850,020 |  | 73,243 |  | 1,923,263

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 187,306 |  | 212,022
Amounts owed by Group undertakings | 1,676,966 |  | 1,377,049
VAT recoverable | 41,098 |  | 71,397
| 1,905,370 |  | 1,660,468

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 24,204 |  | 110,179
Amounts owed to director | 102,327 |  | 0
Other loans | 97,596 |  | 87,473
Accruals | 64,753 |  | 60,049
Taxation and social security | 106,599 |  | 0
| 395,479 |  | 257,701

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to director | 0 |  | 15,323
Other loans | 319,088 |  | 416,684
| 319,088 |  | 432,007

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Related party transactions

As a wholly owned subsidiary of a parent company, the company can opt to take advantage of the exemption in paragraph 1AC.35 of FRS102 in not disclosing intra group transactions where 100% of the voting rights are controlled within the group.