REGISTERED NUMBER: 04941851 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

A & R Plant Hire (North West) Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A L Dinsdale

R J Dinsdale

SECRETARY:

R J Dinsdale

REGISTERED OFFICE:

Unit 7A Salthill Industrial Estate

Lincoln Way

Clitheroe

Lancashire

BB7 1QD

REGISTERED NUMBER:

04941851 (England and Wales)

ACCOUNTANTS:

FS Accountants Limited

2 York Street

Clitheroe

Lancashire

BB7 2DL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

267,187

251,051

267,187

251,051

CURRENT ASSETS

Debtors

10,616

33,204

Cash at bank

25,734

28

36,350

33,232

CREDITORS

Amounts falling due within one year

75,241

75,804

NET CURRENT LIABILITIES

(38,891

)

(42,572

)

TOTAL ASSETS LESS CURRENT LIABILITIES

228,296

208,479

CREDITORS

Amounts falling due after more than one year

(27,055

)

(26,833

)

PROVISIONS FOR LIABILITIES

(66,498

)

(47,699

)

NET ASSETS

134,743

133,947

CAPITAL AND RESERVES

Called up share capital

175

175

Retained earnings

134,568

133,772

SHAREHOLDERS' FUNDS

134,743

133,947

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 17 December 2025 and were signed on its behalf by:

R J Dinsdale - Director

A L Dinsdale - Director

1.	STATUTORY INFORMATION

A & R Plant Hire (North West) 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

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.

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.

Freehold property

-

5% on cost

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

and 30 September 2025

24,000

AMORTISATION

At 1 October 2024

and 30 September 2025

24,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

442,518

Additions

48,420

Disposals

(12,930

)

At 30 September 2025

478,008

DEPRECIATION

At 1 October 2024

191,467

Charge for year

29,910

Eliminated on disposal

(10,556

)

At 30 September 2025

210,821

NET BOOK VALUE

At 30 September 2025

267,187

At 30 September 2024

251,051

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

Totals

£

COST

At 1 October 2024

248,335

Additions

27,950

At 30 September 2025

276,285

DEPRECIATION

At 1 October 2024

84,117

Charge for year

20,226

At 30 September 2025

104,343

NET BOOK VALUE

At 30 September 2025

171,942

At 30 September 2024

164,218