REGISTERED NUMBER: 05213497 (England and Wales)

Abridged Unaudited Financial Statements for the Year Ended 31 December 2025

for

Marchstream Tool Hire Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J M Hayes

Mrs J Hayes

SECRETARY:

Mrs J Hayes

REGISTERED OFFICE:

Building 3, Unit 1

Tameside Business Centre

Windmill Lane

Denton

M34 3QS

REGISTERED NUMBER:

05213497 (England and Wales)

ACCOUNTANTS:

S & A Buckley Limited

22 Silverthorne Close

Stalybridge

Cheshire

SK15 2DQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

187,978

211,141

187,978

211,141

CURRENT ASSETS

Stocks

21,729

42,242

Debtors

206,891

278,191

Cash at bank and in hand

62,647

87,973

291,267

408,406

CREDITORS

Amounts falling due within one year

147,189

243,928

NET CURRENT ASSETS

144,078

164,478

TOTAL ASSETS LESS CURRENT LIABILITIES

332,056

375,619

CREDITORS

Amounts falling due after more than one year

-

(5,290

)

PROVISIONS FOR LIABILITIES

(1,853

)

(1,646

)

NET ASSETS

330,203

368,683

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

330,103

368,583

SHAREHOLDERS' FUNDS

330,203

368,683

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Statement of Financial Position for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 Board of Directors and authorised for issue on 16 February 2026 and were signed on its behalf by:

Mr J M Hayes - Director

1.	STATUTORY INFORMATION

Marchstream Tool 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.

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

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

25,000

AMORTISATION

At 1 January 2025

and 31 December 2025

25,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

685,165

Additions

48,124

Disposals

(36,501

)

At 31 December 2025

696,788

DEPRECIATION

At 1 January 2025

474,024

Charge for year

62,263

Eliminated on disposal

(27,477

)

At 31 December 2025

508,810

NET BOOK VALUE

At 31 December 2025

187,978

At 31 December 2024

211,141

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

5,290

15,665

The Bank loan is fully secured by a government backed guarantee under the Bounce Back Loan Scheme.

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £60,000 (2024 - £60,000) were paid to the directors .

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J M and Mrs J Hayes jointly.