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Company Registration No. 5609355 (England and Wales)
A&M SMALL PLANT (CORNWALL) LIMITED Unaudited accounts for the year ended 31 October 2025
A&M SMALL PLANT (CORNWALL) LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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A&M SMALL PLANT (CORNWALL) LIMITED Company Information for the year ended 31 October 2025
Director
A THOMAS
Company Number
5609355 (England and Wales)
Registered Office
12 HIGHER TREZAISE ROCHE ST AUSTELL CORNWALL PL26 8HS
Accountants
SG ACCOUNTANCY 102 TREVERBYN ROAD CARCLAZE IND ESTATE ST AUSTELL CORNWALL PL25 4EW
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A&M SMALL PLANT (CORNWALL) LIMITED Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
56,393 
66,433 
Current assets
Inventories
7,000 
7,000 
Debtors
5
57,894 
48,369 
Cash at bank and in hand
85,365 
72,994 
150,259 
128,363 
Creditors: amounts falling due within one year
6
(30,200)
(34,201)
Net current assets
120,059 
94,162 
Total assets less current liabilities
176,452 
160,595 
Creditors: amounts falling due after more than one year
7
(39,797)
(31,159)
Net assets
136,655 
129,436 
Capital and reserves
Called up share capital
8
2 
2 
Profit and loss account
136,653 
129,434 
Shareholders' funds
136,655 
129,436 
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 May 2026 and were signed on its behalf by
A THOMAS Director Company Registration No. 5609355
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A&M SMALL PLANT (CORNWALL) LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
A&M SMALL PLANT (CORNWALL) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 5609355. The registered office is 12 HIGHER TREZAISE, ROCHE, ST AUSTELL, CORNWALL, PL26 8HS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance method
Motor vehicles
25% reducing balance method
Computer equipment
33% reducing balance method
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
103,888 
61,800 
3,052 
168,740 
Additions
5,264 
- 
167 
5,431 
Disposals
(5,555)
- 
- 
(5,555)
At 31 October 2025
103,597 
61,800 
3,219 
168,616 
Depreciation
At 1 November 2024
57,720 
41,851 
2,736 
102,307 
Charge for the year
7,254 
4,988 
159 
12,401 
On disposals
(2,485)
- 
- 
(2,485)
At 31 October 2025
62,489 
46,839 
2,895 
112,223 
Net book value
At 31 October 2025
41,108 
14,961 
324 
56,393 
At 31 October 2024
46,168 
19,949 
316 
66,433 
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A&M SMALL PLANT (CORNWALL) LIMITED Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
56,985 
47,417 
Accrued income and prepayments
909 
952 
57,894 
48,369 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
13,018 
9,975 
Trade creditors
9,599 
16,756 
Taxes and social security
248 
2,905 
Accruals
7,335 
4,565 
30,200 
34,201 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
39,797 
31,159 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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