County Lifting Equipment (Holdings) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 02652194 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

County Lifting Equipment (Holdings)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S C Drury

D J Drury

A M Drury

REGISTERED OFFICE:

Bartley House

Bartley Drive

Telford Way Industrial Estate

Kettering

Northamptonshire

NN16 8UT

REGISTERED NUMBER:

02652194 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

3,555,606

2,859,311

Investments

5

100

3,555,706

2,859,411

CURRENT ASSETS

Debtors

6

681,058

500,353

Cash at bank

687,093

539,533

1,368,151

1,039,886

CREDITORS

Amounts falling due within one year

7

(728,242

)

(399,032

)

NET CURRENT ASSETS

639,909

640,854

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,195,615

3,500,265

CREDITORS

Amounts falling due after more than one
year

8

-

(6,604

)

PROVISIONS FOR LIABILITIES

(888,902

)

(714,828

)

NET ASSETS

3,306,713

2,778,833

CAPITAL AND RESERVES

Called up share capital

200

Retained earnings

3,306,513

2,778,633

3,306,713

2,778,833

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 March 2026 and were signed on its behalf by:

S C Drury - Director

1.	STATUTORY INFORMATION

County Lifting Equipment (Holdings) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

10% or 15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

property

machinery

Totals

£

COST

At 1 October 2024

9,478

5,081,136

5,090,614

Additions

-

1,107,919

Disposals

-

(358,824

)

(358,824

)

At 30 September 2025

9,478

5,830,231

5,839,709

DEPRECIATION

At 1 October 2024

9,478

2,221,825

2,231,303

Charge for year

-

309,276

Eliminated on disposal

-

(256,476

)

(256,476

)

At 30 September 2025

9,478

2,274,625

2,284,103

NET BOOK VALUE

At 30 September 2025

-

3,555,606

At 30 September 2024

-

2,859,311

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 October 2024

and 30 September 2025

100

NET BOOK VALUE

At 30 September 2025

100

At 30 September 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Amounts owed by group undertakings

439,693

375,693

Other debtors

241,365

124,660

681,058

500,353

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Hire purchase contracts

6,604

66,514

Trade creditors

726,720

271,425

Taxation and social security

(11,604

)

55,732

Other creditors

6,522

5,361

728,242

399,032

Other creditors includes accruals and deferred income of £2,500 (2023 - £2,450).

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.9.25

30.9.24

£

Hire purchase contracts

-

6,604

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

Hire purchase contracts

6,604

73,118