REGISTERED NUMBER: 12293476 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Pivotal Plant Hire Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R R W Shemilt

REGISTERED OFFICE:

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

REGISTERED NUMBER:

12293476 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

871,808

502,131

CURRENT ASSETS

Debtors

5

355,418

236,511

Cash at bank

134,432

156,199

489,850

392,710

CREDITORS

Amounts falling due within one year

6

554,343

453,385

NET CURRENT LIABILITIES

(64,493

)

(60,675

)

TOTAL ASSETS LESS CURRENT LIABILITIES

807,315

441,456

CREDITORS

Amounts falling due after more than one year

7

(420,047

)

(262,041

)

PROVISIONS FOR LIABILITIES

(132,644

)

(52,636

)

NET ASSETS

254,624

126,779

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

254,623

126,778

SHAREHOLDERS' FUNDS

254,624

126,779

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 26 May 2026 and were signed by:

R R W Shemilt - Director

1.	STATUTORY INFORMATION

Pivotal 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.

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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

at varying rates on 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 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.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

640,439

Additions

444,148

Disposals

(14,100

)

At 30 November 2025

1,070,487

DEPRECIATION

At 1 December 2024

138,309

Charge for year

66,470

Eliminated on disposal

(6,100

)

At 30 November 2025

198,679

NET BOOK VALUE

At 30 November 2025

871,808

At 30 November 2024

502,130

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

Plant and

machinery

etc

£

COST

At 1 December 2024

497,431

Additions

417,300

Transfer to ownership

(42,175

)

At 30 November 2025

872,556

DEPRECIATION

At 1 December 2024

93,731

Charge for year

55,327

Transfer to ownership

(16,175

)

At 30 November 2025

132,883

NET BOOK VALUE

At 30 November 2025

739,673

At 30 November 2024

403,700

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

353,511

233,239

Amounts owed by group undertakings

1,363

520

Other debtors

544

2,752

355,418

236,511

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

5,556

5,556

Hire purchase contracts

199,531

116,199

Trade creditors

268,039

212,660

Taxation and social security

19,132

15,438

Other creditors

62,085

103,532

554,343

453,385

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

20,122

25,678

Hire purchase contracts

399,925

236,363

420,047

262,041

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

3,455

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Hire purchase contracts

599,456

352,562

9.	ULTIMATE CONTROLLING PARTY

The controlling party is R R W Shemilt.