REGISTERED NUMBER: 01446823 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Elmswell Plant Hire Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

C P McAteer

M M McAteer

SECRETARY:

M M McAteer

REGISTERED OFFICE:

Ghia, Eastwood Lane

Ashfield Road

Elmswell

Bury St Edmunds

Suffolk

IP30 9HL

REGISTERED NUMBER:

01446823 (England and Wales)

ACCOUNTANTS:

Knights Lowe

The Barn

11 Bury Road

Thetford

Norfolk

IP24 3PJ

BANKERS:

Lloyds TSB

9 Buttermarket

Bury St Edmunds

Suffolk

IP33 1DF

FIXED ASSETS

Tangible assets

4

32,014

38,447

CURRENT ASSETS

Stocks

401,498

476,232

Debtors

5

4,219

16,781

Cash at bank

405,535

228,650

811,252

721,663

CREDITORS

Amounts falling due within one year

6

186,238

190,511

NET CURRENT ASSETS

625,014

531,152

TOTAL ASSETS LESS CURRENT LIABILITIES

657,028

569,599

PROVISIONS FOR LIABILITIES

7

8,004

-

NET ASSETS

649,024

569,599

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

648,024

568,599

SHAREHOLDERS' FUNDS

649,024

569,599

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

C P McAteer - Director

1.	STATUTORY INFORMATION

Elmswell Plant Hire 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net sales of plant hire, the income for which is recognised in the period to which the hire relates.

Turnover also represents, where material, net sales in respect of property development projects. The income is recognised on the basis of the stage of completion of the project, where the outcome of the project is foreseeable.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

10% - 33% on reducing balance

Motor vehicles

-

25% on reducing balance

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loans from banks or other related parties.

Basic financial instruments are measured at cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

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.

Stocks and work in progress

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Impairment

At each reporting date, tangible fixed assets and investments are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in profit and loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

256,566

Additions

3,675

At 31 December 2025

260,241

DEPRECIATION

At 1 January 2025

218,119

Charge for year

10,108

At 31 December 2025

228,227

NET BOOK VALUE

At 31 December 2025

32,014

At 31 December 2024

38,447

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

689

965

Other debtors

3,530

15,816

4,219

16,781

Included in the other debtors balance is an amount of £Nil (2024 - £10,722) due from a connected company. No interest has been charged.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

414

5,516

Amounts owed to group undertaking

46,758

46,758

Taxation and social security

20,588

-

Other creditors

118,478

138,237

186,238

190,511

Other creditors includes £115,818 (2024 - £135,652) due to the directors.

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

8,004

-

Deferred

tax

£

Provided during year

8,004

Balance at 31 December 2025

8,004

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Elmswell (Holdings) Limited.