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COMPANY REGISTRATION NUMBER: 03900378

Treste Hire & Sales Limited

Filleted Unaudited Abridged Financial Statements

31 December 2025

Treste Hire & Sales Limited

Abridged Financial Statements

Year Ended 31 December 2025

Contents | Pages

Directors' report | 1

Abridged statement of financial position | 2 to 3

Notes to the abridged financial statements | 4 to 8

Treste Hire & Sales Limited

Directors' Report

Year Ended 31 December 2025
The directors present their report and the unaudited abridged financial statements of the company for the year ended 31 December 2025 .
Directors
The directors who served the company during the year were as follows:

Miss M A Kay |
Mr A S Cutts |
Ms G Widerman |

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 17 April 2026 and signed on behalf of the board by:

Mr A S Cutts
Director

Treste Hire & Sales Limited

Abridged Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed Assets

Tangible assets | 5 |  | 58,353 | 99,557

Current Assets

Stocks | 253,537 |  | 239,930
Debtors | 418,142 |  | 348,095
Cash at bank and in hand | 988,927 |  | 893,306
| ------------ |  | ------------
| 1,660,606 |  | 1,481,331

Creditors: amounts falling due within one year | 417,216 |  | 274,406
| ------------ |  | ------------
Net Current Assets |  | 1,243,390 | 1,206,925
|  | ------------ | ------------
Total Assets Less Current Liabilities |  | 1,301,743 | 1,306,482

Provisions

Taxation including deferred tax |  | 14,588 | 24,889
|  | ------------ | ------------
Net Assets |  | 1,287,155 | 1,281,593
|  | ------------ | ------------

Capital and Reserves

Called up share capital | 6 |  | 2,639 | 2,639
Share premium account |  | 9,731 | 9,731
Other reserves |  | 2,633 | 2,633
Profit and loss account |  | 1,272,152 | 1,266,590
|  | ------------ | ------------
Shareholders Funds |  | 1,287,155 | 1,281,593
|  | ------------ | ------------

These abridged 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 abridged statement of comprehensive income has not been delivered.
For the year ending 31 December 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 abridged 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 abridged financial statements .
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the year ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Treste Hire & Sales Limited

Abridged Statement of Financial Position (continued)

31 December 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 17 April 2026 , and are signed on behalf of the board by:

Mr A S Cutts
Director

Company registration number: 03900378

Treste Hire & Sales Limited

Notes to the Abridged Financial Statements

Year Ended 31 December 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 Broombank Road, Chesterfield Trading Estate, Sheepbridge, Chesterfield, S41 9QJ.
2. Statement of compliance
These abridged 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. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in the profit and loss account is stated net of returns, trade discounts and volume rebates and is stated exclusive of Value Added Tax. Turnover from hire of equipment is recognised on a straight-line basis over the period of the hire. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership have been transferred to the buyer.
Taxation
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.
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:

| Computer equipment | - | 33% straight line
| Hire equipment | - | 20% straight line
| Fixtures, fittings & equipment | - | 10% straight line
| Motor Vehicles | - | 33% straight line

| Leasehold improvements | - | 10% straight line

Government grants
Government and local authority grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is a reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks consist of finished goods for resale and loose tools stock for hire. Both are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stock. Loose tools stock are depreciated over 2 years straight line so as to write off the cost over their useful economic lives.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
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 entity after deducting all of its financial liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 11 (2024: 12 ).
5. Tangible assets

| £
Cost |
At 1 January 2025 | 1,210,683
Additions | 3,730
Disposals | ( 55,068)
| ------------
At 31 December 2025 | 1,159,345
| ------------
Depreciation |
At 1 January 2025 | 1,111,126
Charge for the year | 44,321
Disposals | ( 54,455)
| ------------
At 31 December 2025 | 1,100,992
| ------------
Carrying amount |
At 31 December 2025 | 58,353
| ------------
At 31 December 2024 | 99,557
| ------------

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

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 2,639 | 2,639 | 2,639 | 2,639
| ------- | ------- | ------- | -------

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

| 2025 | 2024
| £ | £
Not later than 1 year | 2,063 | 2,063
Later than 1 year and not later than 5 years | – | 2,063
| ------- | -------
| 2,063 | 4,126
| ------- | -------

8. Related party transactions
Treste Hire and Sales Limited operates out of the property owned by Treste Investments Limited, a related party by virtue of common ownership. During the year Treste Investments Limited charged rent and insurance of £42,081 (2024: £42,081) to Treste Hire and Sales Limited. The amount outstanding at the year end was £nil (2024:£Nil). Treste Hire & Sales Limited Employee Ownership Trust ("Trust") holds the entire share capital for the future benefit of the company's employees. The funding for the transaction (and associated costs) was partially achieved through an initial contribution by the company. The balance of the transactions was funded by the previous owners of the business. The loans due to the previous owners of the business are an obligation of the Trust. During the year, the company made contributions of £240,000 (2024: £240,000) to the Trust. The directors are of the opinion that de-facto control does not exist and therefore excluded the assets and liabilities of the Trust from these financial statements and consolidated accounts have not been prepared.
9. Controlling party
Treste Hire & Sales Limited Employees Ownership Trust is the beneficial owner of 100% of the ordinary share capital of Treste Hire & Sales Limited. The shares are held by Treste Trustees Limited in its capacity as corporate trustee.