REGISTERED NUMBER: 11568019 (England and Wales)

CB PLANT HIRE & SERVICES LTD

TRADING AS

CB PLANT HIRE & SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C G Moynes

W S Moynes

W T Moynes

SECRETARY:

REGISTERED OFFICE:

138 Common Road

Kensworth

Dunstable

Bedfordshire

LU6 3RG

REGISTERED NUMBER:

11568019 (England and Wales)

ACCOUNTANTS:

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

FIXED ASSETS

Tangible assets

4

121,912

102,459

CURRENT ASSETS

Debtors

5

24,495

13,879

Cash at bank and in hand

10,400

6,054

34,895

19,933

CREDITORS

Amounts falling due within one year

6

114,748

94,553

NET CURRENT LIABILITIES

(79,853

)

(74,620

)

TOTAL ASSETS LESS CURRENT LIABILITIES

42,059

27,839

CREDITORS

Amounts falling due after more than one year

7

(44,388

)

(27,107

)

PROVISIONS FOR LIABILITIES

8

(22

)

-

NET (LIABILITIES)/ASSETS

(2,351

)

732

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(2,353

)

730

(2,351

)

732

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.

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 5 May 2026 and were signed on its behalf by:

C G Moynes - Director

1.	STATUTORY INFORMATION

CB Plant Hire & Services 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.

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost and 10% on cost

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

178,192

Additions

71,837

Disposals

(21,990

)

At 30 September 2025

228,039

DEPRECIATION

At 1 October 2024

75,733

Charge for year

34,792

Eliminated on disposal

(4,398

)

At 30 September 2025

106,127

NET BOOK VALUE

At 30 September 2025

121,912

At 30 September 2024

102,459

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

21,030

10,224

Other debtors

3,465

3,655

24,495

13,879

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

8,117

2,471

Hire purchase contracts

17,452

8,865

Trade creditors

12,523

5,727

Taxation and social security

3,612

4,425

Other creditors

73,044

73,065

114,748

94,553

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

-

2,106

Hire purchase contracts

44,388

25,001

44,388

27,107

8.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

Accelerated capital allowances

22

-

Deferred

tax

£

Charge to Income Statement during year

22

Balance at 30 September 2025

22

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

C G Moynes

Balance outstanding at start of year

58,290

39,521

Amounts advanced

-

18,769

Amounts repaid

(1,022

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

57,268

58,290

W S Moynes

Balance outstanding at start of year

12,551

7,623

Amounts advanced

902

4,928

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

13,453

12,551

W T Moynes

Balance outstanding at start of year

978

906

Amounts advanced

70

72

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,048

978