Registration number: 14581477

PJ Plant Hire (NW) Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

PJ Plant Hire (NW) Ltd

(Registration number: 14581477)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,269,945	918,198
Current assets
Debtors	5	99,060	66,018
Cash at bank and in hand		470,556	387,876
		569,616	453,894
Creditors: Amounts falling due within one year	6	(1,485,654)	(1,191,797)
Net current liabilities		(916,038)	(737,903)
Total assets less current liabilities		353,907	180,295
Creditors: Amounts falling due after more than one year	6	(260,680)	(142,802)
Provisions for liabilities		(23,616)	(6,411)
Net assets		69,611	31,082
Capital and reserves
Called up share capital		100	100
Retained earnings		69,511	30,982
Shareholders' funds		69,611	31,082

PJ Plant Hire (NW) Ltd

(Registration number: 14581477)
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 and 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 5 March 2026 and signed on its behalf by:
 

......................................... Mr Andrew Charles Jackson Director

PJ Plant Hire (NW) Ltd

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:
Buffer Depot
Rode Street
Tarporley
Cheshire
CW6 0EF
UK

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the hire of equipment and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/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.

PJ Plant Hire (NW) Ltd

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

Tax

The tax expense for the period comprises current and deferred 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 in the countries where the company operates and generates taxable income.

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent 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, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% reducing balance
Motor vehicles	15% reducing balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

PJ Plant Hire (NW) Ltd

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

4	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 August 2024	47,000	1,020,851	1,067,851
Additions	186,650	432,867	619,517
Disposals	-	(79,419)	(79,419)
At 31 July 2025	233,650	1,374,299	1,607,949
Depreciation
At 1 August 2024	4,347	145,306	149,653
Charge for the year	34,396	169,152	203,548
Eliminated on disposal	-	(15,197)	(15,197)
At 31 July 2025	38,743	299,261	338,004
Carrying amount
At 31 July 2025	194,907	1,075,038	1,269,945
At 31 July 2024	42,653	875,545	918,198

5

Debtors

Current	2025 £	2024 £
Trade debtors	99,060	47,229
Other debtors	-	18,789
	99,060	66,018

PJ Plant Hire (NW) Ltd

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

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	160,517	77,421
Trade creditors		18,741	13,251
Taxation and social security		18,046	-
Accruals and deferred income		1,800	1,225
Other creditors		1,286,550	1,099,900
		1,485,654	1,191,797

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	260,680	142,802

Other borrowings

7	Loans and borrowings

The hire purchase liabilities, included within loans and borrowings, are secured against the assets they relate to.

PJ Plant Hire (NW) Ltd

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

8	Related party transactions

Summary of transactions with other related parties

At the year end PJ Plant Hire Limited owes £549,950 (2024 £549,950) to AC Jackson Holdings Limited. AC Jackson Holdings Limited is a related party by virtue of being a shareholder of the company.

This amount is interest free, repayable on demand and shown in other creditors.

At the year end PJ Plant Hire Limited owed £736,600 (2024 £549,950) to JB Investments (Cheshire) Limited. JB Investments (Cheshire Limited) is a related party by virtue of being a shareholder in the company.

This amount is interest free, repayable on demand and shown in other creditors.