Registration number: 01652745

A.W. Plant Services Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

A.W. Plant Services Limited

(Registration number: 01652745)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,625,562	2,005,091
Investments	5	350	264
		2,625,912	2,005,355
Current assets
Stocks	6	1,040,085	886,414
Debtors	7	494,008	533,367
Cash at bank and in hand		484,407	481,470
		2,018,500	1,901,251
Creditors: Amounts falling due within one year	8	(879,873)	(944,971)
Net current assets		1,138,627	956,280
Total assets less current liabilities		3,764,539	2,961,635
Creditors: Amounts falling due after more than one year	8	(1,151,408)	(1,048,977)
Provisions for liabilities		(649,450)	(491,250)
Net assets		1,963,681	1,421,408
Capital and reserves
Called up share capital	9	30	30
Profit and loss account		1,963,651	1,421,378
Shareholders' funds		1,963,681	1,421,408

A.W. Plant Services Limited

(Registration number: 01652745)
Balance Sheet as at 31 July 2025

For the financial year ending 31 July 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 April 2026:
 

S.A. Ward Director

D.E. Ward Director

A.W. Plant Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Eurocentre
North River Road
Great Yarmouth
Norfolk
NR30 1TE

2	Accounting policies

These financial statements have been prepared using the historical cost convention in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

The presentation currency is sterling.

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern
The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

A.W. Plant Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tangible assets

Tangible assets are stated at cost, less any subsequent accumulated depreciation and accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, less residual value, over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Property improvements	10% straight line on buildings
Plant and equipment	10% or 25% straight line
Motor vehicles	25% straight line
Lorries and trailers	20% straight line
Cranes	10% straight line

Investments

Investments in shares are measured at fair value. Changes in fair value are recognised in the profit and loss account.

Cash
Cash comprises cash on hand and all deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and net realisable value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

A.W. Plant Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight-line basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due.

3	Staff numbers

The average number of persons employed by the company during the year was 16 (2024 - 16).

A.W. Plant Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4	Tangible assets

	Buildings £	Plant and equipment  £	Motor vehicles, Lorries, Trailers and Cranes  £	Total £
Cost
At 1 August 2024	33,946	199,792	3,103,149	3,336,887
Additions	-	37,121	1,070,485	1,107,606
Disposals	-	(26,024)	(434,190)	(460,214)
At 31 July 2025	33,946	210,889	3,739,444	3,984,279
Depreciation
At 1 August 2024	33,433	106,544	1,191,819	1,331,796
Charge for the year	510	17,493	248,654	266,657
Eliminated on disposal	-	(26,006)	(213,730)	(239,736)
At 31 July 2025	33,943	98,031	1,226,743	1,358,717
Net book value
At 31 July 2025	3	112,858	2,512,701	2,625,562
At 31 July 2024	513	93,248	1,911,330	2,005,091

5	Investments

	2025 £	2024 £
Investments	350	264