REGISTERED NUMBER: 02640557 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

EUROPLANT RENTALS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J R Mortley

REGISTERED OFFICE:

2nd Floor

Medway Bridge House

1 - 8 Fairmeadow

Maidstone

Kent

ME14 1JP

REGISTERED NUMBER:

02640557 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Tangible assets

4

2,258,502

2,235,429

CURRENT ASSETS

Stocks

12,850

12,850

Debtors

5

741,988

337,606

Cash at bank and in hand

167,390

648,784

922,228

999,240

CREDITORS

Amounts falling due within one year

6

887,654

938,040

NET CURRENT ASSETS

34,574

61,200

TOTAL ASSETS LESS CURRENT LIABILITIES

2,293,076

2,296,629

CREDITORS

Amounts falling due after more than one year

7

(503,025

)

(526,116

)

PROVISIONS FOR LIABILITIES

(537,766

)

(529,181

)

NET ASSETS

1,252,285

1,241,332

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

1,251,985

1,241,032

SHAREHOLDERS' FUNDS

1,252,285

1,241,332

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 7 May 2026 and were signed by:

J R Mortley - Director

1.	STATUTORY INFORMATION

Europlant Rentals 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.

Going concern

Accounting standards requires the director to consider the appropriateness of the going concern basis when preparing the financial statements. The director confirms that he considers that the going concern basis remains appropriate. The director believes that the company has sufficient resources to continue in operational existence for the foreseeable future. The director believes this to be the case as the company has positive reserves and cash balances.

When taking account of the conditions and the current performance of the business the director believes that it is appropriate to continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

Revenue is recognised when the plant hire is invoiced at the end of each month and at the cessation of the hire term.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery - 2% to 10% on cost

Motor vehicles - 5-7 years

Office equipment - 2% to 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by the hire purchase 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 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.

Pensions

The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

Operating leases

Rentals under operating leases are charges to the Profit and loss account on a straight line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the period until the date the rent is expected to be adjusted to the prevailing market rate.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with significant risk of change in value.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Creditors

Short term creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 September 2024

5,384,559

252,300

2,791

5,639,650

Additions

426,525

190,903

-

617,428

Disposals

(207,669

)

-

-

(207,669

)

At 31 August 2025

5,603,415

443,203

2,791

6,049,409

Depreciation

At 1 September 2024

3,207,776

193,654

2,791

3,404,221

Charge for year

576,582

17,338

-

593,920

Eliminated on disposal

(207,234

)

-

-

(207,234

)

At 31 August 2025

3,577,124

210,992

2,791

3,790,907

Net book value

At 31 August 2025

2,026,291

232,211

-

2,258,502

At 31 August 2024

2,176,783

58,646

-

2,235,429

The net book value of assets held under finance leases or hire purchase contracts, included above is £1,818,860 (2024: £1,836,031).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

224,157

312,106

Amounts owed by associates

488,250

-

Other debtors

29,581

25,500

741,988

337,606

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

85,835

10,000

Hire purchase contracts (see note 8)

498,300

585,162

Trade creditors

209,164

168,103

Taxation and social security

52,005

134,529

Other creditors

42,350

40,246

887,654

938,040

Bank loans and overdrafts are secured by a fixed and floating charge over the assets of the company.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,333

Hire purchase contracts (see note 8)

503,025

517,783

503,025

526,116

Obligations under finance leases and hire purchase contracts are secured on the underlying asset.

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

498,300

585,162

Between one and five years

503,025

517,783

1,001,325

1,102,945

Non-cancellable

operating leases

2025

2024

£

£

Within one year

75,000

75,000

Between one and five years

43,750

118,750

118,750

193,750

9.	RELATED PARTY DISCLOSURES

Mortley Holdings Ltd

Mortley Holdings Ltd is a company in which Jason Mortley is a director. Jason Mortley was also a director of Europlant Rentals Limited during the period. At the balance sheet date an amount of £488,250 (2024: £nil) was owed from Mortley Holdings Ltd. The balance is interest free and has no repayment terms. The balance has been included in debtors due within one year.