REGISTERED NUMBER: 11326343 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st August 2025

for

Zoe Plant Hire Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T E Stephens

SECRETARY:

Mrs M A Stephens

REGISTERED OFFICE:

Ravenscraig

16 Western Road

Nazeing

Essex

EN9 2QJ

REGISTERED NUMBER:

11326343 (England and Wales)

ACCOUNTANTS:

Apple Advisory Group Ltd

Chartered Management Accountants

12b Sun Street

Waltham Abbey

Essex

EN9 1EE

FIXED ASSETS

Intangible assets

4

760

641

Tangible assets

5

534,867

326,748

535,627

327,389

CURRENT ASSETS

Debtors

6

101,892

90,667

Cash at bank

53,214

17,163

155,106

107,830

CREDITORS

Amounts falling due within one year

7

197,636

172,298

NET CURRENT LIABILITIES

(42,530

)

(64,468

)

TOTAL ASSETS LESS CURRENT LIABILITIES

493,097

262,921

CREDITORS

Amounts falling due after more than one year

8

(221,829

)

(100,626

)

PROVISIONS FOR LIABILITIES

(92,774

)

(16,130

)

NET ASSETS

178,494

146,165

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

178,493

146,164

SHAREHOLDERS' FUNDS

178,494

146,165

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 by the director and authorised for issue on 9th May 2026 and were signed by:

T E Stephens - Director

1.	STATUTORY INFORMATION

Zoe Plant Hire Ltd 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Misc. intangible assets are being amortised evenly over their estimated useful life of nil years.

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 etc

-

25% on reducing balance and 15% on reducing balance

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 or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st September 2024

699

Additions

189

At 31st August 2025

888

AMORTISATION

At 1st September 2024

58

Charge for year

70

At 31st August 2025

128

NET BOOK VALUE

At 31st August 2025

760

At 31st August 2024

641

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st September 2024

434,635

Additions

262,376

Disposals

(5,000

)

At 31st August 2025

692,011

DEPRECIATION

At 1st September 2024

107,887

Charge for year

50,775

Eliminated on disposal

(1,518

)

At 31st August 2025

157,144

NET BOOK VALUE

At 31st August 2025

534,867

At 31st August 2024

326,748

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st September 2024

353,863

Additions

37,139

At 31st August 2025

391,002

DEPRECIATION

At 1st September 2024

78,925

Charge for year

41,859

At 31st August 2025

120,784

NET BOOK VALUE

At 31st August 2025

270,218

At 31st August 2024

274,938

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

87,049

81,353

Other debtors

14,843

9,314

101,892

90,667

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,845

10,648

Hire purchase contracts

80,969

92,239

Trade creditors

536

11,876

Taxation and social security

33,525

25,191

Other creditors

74,761

32,344

197,636

172,298

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,453

Hire purchase contracts

21,829

93,173

Other creditors

200,000

-

221,829

100,626

9.	RELATED PARTY DISCLOSURES

10.	ULTIMATE CONTROLLING PARTY

The controlling party is T. Stephens Group Ltd.

The ultimate controlling party is T E Stephens.