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D A JOHNSTONE PLANT HIRE LIMITED

Registered Number
05981696
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

D A JOHNSTONE PLANT HIRE LIMITED
Company Information
for the year from 1 November 2024 to 31 October 2025

Director | JOHNSTONE, David Angus

Registered Address | Johnstone House
| Station Yard Longhirst Station
| Morpeth
| NE61 3HZ

Registered Number | 05981696 (England and Wales)

D A JOHNSTONE PLANT HIRE LIMITED
Statement of Financial Position
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 4,808,575 |  |  |  | 4,406,110
|  |  |  | 4,808,575 |  |  |  | 4,406,110
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 300,656 |  |  |  | 263,631 |  |
Debtors | 6 | 913,041 |  |  |  | 1,581,100 |  |
Cash at bank and on hand |  | 360,702 |  |  |  | 478,928 |  |
|  | 1,574,399 |  |  |  | 2,323,659 |  |
Creditors amounts falling due within one year | 7 | (1,331,157) |  |  |  | (2,303,968) |  |
Net current assets (liabilities) |  |  |  | 243,242 |  |  |  | 19,691
Total assets less current liabilities |  |  |  | 5,051,817 |  |  |  | 4,425,801
Creditors amounts falling due after one year | 8 |  |  | (1,140,282) |  |  |  | (1,292,726)
Provisions for liabilities | 9 |  |  | (959,263) |  |  |  | (751,292)
Net assets |  |  |  | 2,952,272 |  |  |  | 2,381,783
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 2,952,271 |  |  |  | 2,381,782
Shareholders' funds |  |  |  | 2,952,272 |  |  |  | 2,381,783

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 27 May 2026, and are signed on its behalf by:
JOHNSTONE, David Angus Director Registered Company No. 05981696

D A JOHNSTONE PLANT HIRE LIMITED
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Land is not depreciated as it is considered to have an indefinite useful economic life. The buildings included in land and buildings are to be depreciated at 10% straight line once they are brought into use. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 10
| Plant and machinery | 15 |  | -
| Vehicles | 25 |  | -
| Office Equipment | 25 |  | -

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 10 |  | 11

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 November 24 | 75,000 |  | 75,000
| At 31 October 25 | 75,000 |  | 75,000
| Amortisation and impairment
| At 01 November 24 | 75,000 |  | 75,000
| At 31 October 25 | 75,000 |  | 75,000
| Net book value
| At 31 October 25 | - |  | -
| At 31 October 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 268,194 |  | 5,785,909 |  | 128,018 |  | 13,387 |  | 6,195,508
| Additions | 359,242 |  | 701,181 |  | 17,763 |  | - |  | 1,078,186
| At 31 October 25 | 627,436 |  | 6,487,090 |  | 145,781 |  | 13,387 |  | 7,273,694
| Depreciation and impairment
| At 01 November 24 | - |  | 1,686,173 |  | 95,896 |  | 7,329 |  | 1,789,398
| Charge for year | - |  | 660,560 |  | 12,119 |  | 3,042 |  | 675,721
| At 31 October 25 | - |  | 2,346,733 |  | 108,015 |  | 10,371 |  | 2,465,119
| Net book value
| At 31 October 25 | 627,436 |  | 4,140,357 |  | 37,766 |  | 3,016 |  | 4,808,575
| At 31 October 24 | 268,194 |  | 4,099,736 |  | 32,122 |  | 6,058 |  | 4,406,110

| Included within Land and buildings are buildings purchased during the year of £49,000 which, as at 31 October 2025, were not yet available for use. Accordingly, no depreciation has been charged in respect of these assets.

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 159,836 |  | 122,811
| Finished goods | 140,820 |  | 140,820
| Total | 300,656 |  | 263,631

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 800,029 |  | 1,225,999
| Other debtors | 92,368 |  | 335,315
| Prepayments and accrued income | 20,644 |  | 19,786
| Total | 913,041 |  | 1,581,100

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 304,097 |  | 687,799
| Taxation and social security | 23,807 |  | 81,288
| Finance lease and HP contracts | 620,638 |  | 783,376
| Other creditors | 324,255 |  | 645,193
| Accrued liabilities and deferred income | 58,360 |  | 106,312
| Total | 1,331,157 |  | 2,303,968

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Included within other creditors is £307,654 (2024: £625,101) advanced against factored debts. This is secured by fixed and floating charges against the company’s assets Finance leases and HP contracts due within one year are secured against the assets to which they relate.

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 1,140,282 |  | 1,292,726
| Total | 1,140,282 |  | 1,292,726

| Other creditors represent finance lease and HP creditors, which are secured against the assets to which they relate.

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 959,263 |  | 751,292
| Total | 959,263 |  | 751,292

10. | Directors advances, credits and guarantees
--- | ---
| On 1 November 2024, the director owed the Company £25,715. During the period the director was advanced a further £60,750 and repaid £43,411. As at 31 October 2025 the director owed the Company £43,054. Interest on the overdrawn loan account was due under the terms of a loan agreement at a rate of 3.75% per annum from 6 April 2025. The loan was repaid in full on 27 May 2026.