M & A Doocey Plant Hire Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01762031

M & A Doocey Plant Hire Limited

Filleted Financial Statements

31 July 2025

M & A Doocey Plant Hire Limited

Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		3,166,055	4,237,747

Current assets

Stocks		34,870	18,704
Debtors	6	922,926	806,174
Cash at bank and in hand		501,865	507,352
		-----------	-----------
		1,459,661	1,332,230

Prepayments and accrued income	30,390		23,224

Creditors: amounts falling due within one year	7	1,634,677		1,843,584
		-----------		-----------
Net current liabilities			144,626	488,130
			-----------	-----------
Total assets less current liabilities			3,021,429	3,749,617

Creditors: amounts falling due after more than one year	8		793,714	1,582,330

Provisions

Taxation including deferred tax	535,856	645,517
	-----------	-----------
Net assets	1,691,859	1,521,770
	-----------	-----------

Capital and reserves

Called up share capital	9	2	2
Profit and loss account		1,691,857	1,521,768
		-----------	-----------
Shareholder funds		1,691,859	1,521,770
		-----------	-----------

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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

M. A. Doocey

Director

Company registration number: 01762031

M & A Doocey Plant Hire Limited

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares incorporated, registered and trading in England and Wales with company number 01762031 . The address of the registered office is The Old Stables Watery Lane, Off Alexandra Road, Tipton, West Midlands, DY4 8NA, England.

2. Statement of compliance

The financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland'('FRS 102') and Companies Act 2006.

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 and rounded to the nearest £.

Going concern

The financial statements have been drawn up on the basis that the company is a going concern and this is dependent upon the support of the group companies which has been assumed for the next twelve months.

Agency arrangement

During the year, the company acted as agent on behalf of a fellow subsidiary undertaking in respect of certain purchases. The company incurred and recharged costs totalling £3,853,419 (2024: £nil).

These transactions have been excluded from turnover and cost of sales as the company acted as agent only.

There were no amounts due to or from group undertakings in respect of these transactions at the balance sheet date.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of Doocey Holdings Limited which can be obtained from The Old Stables, Alexandra Road, Tipton, West Midlands DY4 8NA. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) Disclosures in respect of share-based payments have not been presented. (d) No disclosure has been given for the aggregate remuneration of key management personnel. As the company is a wholly owned subsidiary of a company whose consolidated accounts include the results of the subsidiary and are publicly available, the company has taken advantage of the FRS 102 section 33.1A exemption from disclosing transactions with wholly owned group companies.

Judgements and key sources of estimation uncertainty

In preparing these financial statements the directors have had to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. Estimates and associated assumptions are based on historic experience and various other factors including expectations of future events that are believed to be reasonable under the circumstances, however actual results may differ from these estimates. For this reporting date there are no significant judgements, estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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 Improvements	-	20 years straight line
Plant and Machinery	-	25% on written down value
Motor Vehicles	-	25% on written down value
Portable Offices	-	20 years straight line

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and net realisable value. Cost includes purchase price and directly attributable costs. Spare parts are expensed to the profit and loss account when consumed.

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.

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. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

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 persons employed by the company during the year amounted to 10 (2024: 10 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Motor vehicles	Portable offices	Total
	£	£	£	£	£
Cost
At 1 August 2024	34,467	5,315,951	4,848,295	143,618	10,342,331
Additions	–	37,056	165,000	–	202,056
Disposals	–	( 190,750)	( 681,154)	–	( 871,904)
	-------	-----------	-----------	--------	------------
At 31 July 2025	34,467	5,162,257	4,332,141	143,618	9,672,483
	-------	-----------	-----------	--------	------------
Depreciation
At 1 August 2024	31,020	3,205,135	2,850,770	17,659	6,104,584
Charge for the year	1,724	510,923	462,884	7,181	982,712
Disposals	–	( 100,702)	( 480,166)	–	( 580,868)
	-------	-----------	-----------	--------	------------
At 31 July 2025	32,744	3,615,356	2,833,488	24,840	6,506,428
	-------	-----------	-----------	--------	------------
Carrying amount
At 31 July 2025	1,723	1,546,901	1,498,653	118,778	3,166,055
	-------	-----------	-----------	--------	------------
At 31 July 2024	3,447	2,110,816	1,997,525	125,959	4,237,747
	-------	-----------	-----------	--------	------------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Plant and machinery	Motor vehicles	Portable offices	Total
	£	£	£	£
At 31 July 2025	1,222,934	1,282,541	110,404	2,615,879
	-----------	-----------	--------	-----------
At 31 July 2024	1,630,578	1,631,915	116,215	3,378,708
	-----------	-----------	--------	-----------

Capital commitments

	2025	2024
	£	£
Contracted for but not provided for in the financial statements	–	14,700
	----	-------

6. Debtors

	2025	2024
	£	£
Trade debtors	173,986	118,010
Amounts owed by group undertakings and undertakings in which the company has a participating interest	716,950	481,163
Other debtors	31,990	207,001
	--------	--------
	922,926	806,174
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	233,696	100,573
Amounts owed to group undertakings and undertakings in which the company has a participating interest	323,742	421,683
Social security and other taxes	156,991	157,254
Other creditors	920,248	1,164,074
	-----------	-----------
	1,634,677	1,843,584
	-----------	-----------

The only security which the company has given is in respect of a cross guarantee and debenture to the bank.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	793,714	1,582,330
	--------	-----------

9. Called up share capital

Issued, called up and fully paid

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

Rights attached to ordinary shares: - Each share carries one vote at general meetings of the company. - Each share carries an equal right to any dividend declared by the company. - On a winding-up of the company, each share carries an equal right to a share of any surplus available to ordinary shareholders. - All shares rank equally in all respects. - These rights are in accordance with the company’s Articles of Association and Memorandum of Association.

10. Operating leases

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

	2025	2024
	£	£
Not later than 1 year	9,174	18,108
Later than 1 year and not later than 5 years	10,459	807
	-------	-------
	19,633	18,915
	-------	-------

11. Limitation of auditors liability

The company, on 19 January 2026, has entered into a limitation of auditors liability with the auditor limiting the auditor's liability to a maximum of £1,500,000 (including interest).

12. Summary audit opinion

The auditor's report dated 24 April 2026 was unqualified .

The senior statutory auditor was David Pearson , for and on behalf of Edwards Pearson & White (Audit) Limited .

13. Controlling party

The company is a wholly owned subsidiary of Doocey Holdings Limited, a company incorporated in England & Wales. A copy of the group financial statements of the ultimate parent undertaking is available from their registered office in the UK: Doocey Holdings Limited The Old Stables Watery Lane Off Alexandra Road Tipton West Midlands DY4 8NA