REGISTERED NUMBER: 03826655 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

D. Jones Plant Hire & Sales Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

D D Jones

Registered office:

Unit 5 Colomendy Industrial Estate

Denbigh

Denbighshire

LL16 5TA

Registered number:

03826655 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

10,161,430

9,948,559

Current assets

Stocks

1,536,430

1,521,359

Debtors

5

2,523,188

2,495,132

Cash in hand

380

380

4,059,998

4,016,871

Creditors

Amounts falling due within one year

6

2,073,212

2,162,403

Net current assets

1,986,786

1,854,468

Total assets less current liabilities

12,148,216

11,803,027

Creditors

Amounts falling due after more than one year

7

(1,558,518

)

(1,637,330

)

Provisions for liabilities

9

(1,914,638

)

(1,808,427

)

Net assets

8,675,060

8,357,270

Capital and reserves

Called up share capital

100

100

Retained earnings

8,674,960

8,357,170

8,675,060

8,357,270

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

D D Jones - Director

1.	Statutory information

D. Jones Plant Hire & Sales 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.

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 expenses recognised are recoverable.

Tangible fixed assets

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

Property improvements

-

10% on cost

Plant and machinery

-

12.5% reducing balance

Fixtures, fittings & equipment

-

20% on cost

Motor vehicles

-

25% reducing balance

Government grants

Grants are credited to deferred revenue. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.

Stocks

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

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 assets and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

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 19 (2024 - 19 ) .

4.	Tangible fixed assets

Fixtures,

Property

Plant and

fittings

Motor

improvements

machinery

& equipment

vehicles

Totals

£

£

£

£

£

Cost

At 1 September 2024

269,558

21,247,995

107,449

551,645

22,176,647

Additions

-

1,775,675

805

38,663

1,815,143

Disposals

-

(836,347

)

-

-

(836,347

)

At 31 August 2025

269,558

22,187,323

108,254

590,308

23,155,443

Depreciation

At 1 September 2024

72,996

11,594,799

106,889

453,404

12,228,088

Charge for year

26,956

1,324,683

721

29,393

1,381,753

Eliminated on disposal

-

(615,828

)

-

-

(615,828

)

At 31 August 2025

99,952

12,303,654

107,610

482,797

12,994,013

Net book value

At 31 August 2025

169,606

9,883,669

644

107,511

10,161,430

At 31 August 2024

196,562

9,653,196

560

98,241

9,948,559

The net book value of tangible fixed assets held under hire purchase contracts at 31 August 2025 was £5,367,721 (2024: £4,825,884). The depreciation charged on these assets in the year was £691,165 (2024: £669,340).

5.

Debtors: amounts falling due within one year

31/8/25

31/8/24

£

£

Trade debtors

1,276,912

1,262,229

Other debtors

1,246,276

1,232,903

2,523,188

2,495,132

6.

Creditors: amounts falling due within one year

31/8/25

31/8/24

£

£

Bank loans and overdrafts

392,714

602,591

Hire purchase contracts

1,354,187

1,209,053

Trade creditors

294,551

321,909

Taxation and social security

15,906

13,537

Other creditors

15,854

15,313

2,073,212

2,162,403

7.

Creditors: amounts falling due after more than one year

31/8/25

31/8/24

£

£

Hire purchase contracts

1,558,518

1,637,330

8.	Secured debts

The following secured debts are included within creditors:

31/8/25

31/8/24

£

£

Bank overdrafts

392,714

602,591

Hire purchase contracts

2,912,705

2,846,383

3,305,419

3,448,974

The overdraft is secured by a debenture over the company's assets.

The hire purchase contracts are secured by a charge over the underlying assets.

9.	Provisions for liabilities

31/8/25

31/8/24

£

£

Deferred tax

Accelerated capital allowances

2,091,174

2,014,880

Tax losses carried forward

(176,536

)

(206,453

)

1,914,638

1,808,427

Deferred

tax

£

Balance at 1 September 2024

1,808,427

Charge to Statement of Income and Retained Earnings during year

106,211

Balance at 31 August 2025

1,914,638

10.	Contingent liabilities

The director also controls Yard Space Limited. D. Jones Plant Hire & Sales Limited has provided a bank guarantee to Lloyds Bank plc in respect of the bank borrowings of Yard Space Limited, which stood at £1,158,246 on 31 December 2024, the date of the last financial statements.

11.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31/8/25

31/8/24

£

£

D D Jones

Balance outstanding at start of year

37,350

71,661

Amounts advanced

58,207

61,689

Amounts repaid

(40,561

)

(96,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

54,996

37,350

Amounts repaid include £40,000 on 30 May 2025. The maximum overdrawn balance was £79,358. Advances are interest free, unsecured, and repayable on demand.

12.	Related party disclosures

The director owns the site from which the company operates. No rent is charged for the use of this site.

The company has made loans to other companies controlled by the director. At 31 August 2025 the balance on these loans was £1,164,516 (2024: £1,124,516). The loans are interest free and repayable on demand.