REGISTERED NUMBER: 04196599 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Earlcoate Construction & Plant Hire Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

O A S Cutts

Mrs J A Newman

M Burchfield

REGISTERED OFFICE:

Folds Farm

Godshillwood

Fordingbridge

Hampshire

SP6 2LU

REGISTERED NUMBER:

04196599 (England and Wales)

ACCOUNTANTS:

Simon Scott Accounts

17 Donnelly Road

Bournemouth

Dorset

BH6 5NW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

195,897

159,931

195,897

159,931

CURRENT ASSETS

Debtors

6

3,908,126

4,001,072

Cash at bank

471,959

906,551

4,380,085

4,907,623

CREDITORS

Amounts falling due within one year

7

2,666,790

3,184,540

NET CURRENT ASSETS

1,713,295

1,723,083

TOTAL ASSETS LESS CURRENT LIABILITIES

1,909,192

1,883,014

PROVISIONS FOR LIABILITIES

8

48,974

39,982

NET ASSETS

1,860,218

1,843,032

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

1,860,217

1,843,031

SHAREHOLDERS' FUNDS

1,860,218

1,843,032

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 23 June 2026 and were signed on its behalf by:

O A S Cutts - Director

1.	STATUTORY INFORMATION

Earlcoate Construction & Plant Hire 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

Positive goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful life. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.

Amortisation is provided on intangible fixed assets so as to write off the cost, less any residual value, over their expected useful economic life as follow:

Goodwill 20 years straight line

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% 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.

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 11 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

35,000

AMORTISATION

At 1 April 2025

and 31 March 2026

35,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2025

166,557

82,114

248,671

Additions

84,418

8,869

93,287

At 31 March 2026

250,975

90,983

341,958

DEPRECIATION

At 1 April 2025

57,599

31,141

88,740

Charge for year

48,344

8,977

57,321

At 31 March 2026

105,943

40,118

146,061

NET BOOK VALUE

At 31 March 2026

145,032

50,865

195,897

At 31 March 2025

108,958

50,973

159,931

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

2,625,136

2,349,589

Other debtors

1,282,990

1,651,483

3,908,126

4,001,072

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

1,448,867

1,862,145

Taxation and social security

78,767

795,083

Other creditors

1,139,156

527,312

2,666,790

3,184,540

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

48,974

39,982

Deferred

tax

£

Balance at 1 April 2025

39,982

Provided during year

8,992

Balance at 31 March 2026

48,974

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

Ordinary

£1

1

1

10.	RELATED PARTY DISCLOSURES