Company Registration number: 11632442

Johnston Excavators Ltd

Contents

Pages

Balance sheet	1
Notes to the financial statements	2 to 3

Johnston Excavators Ltd

Balance Sheet as at 31 October 2025

		2025 £	2024 £
Current assets
Debtors		200	200
Capital and reserves
Called up share capital		200	200
Shareholders' funds		200	200

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Company registration number: 11632442

Approved and authorised by the Board on 11 June 2026 and signed on its behalf by:
 

......................................... Mr H Johnston Director

Johnston Excavators Ltd

Notes to the financial statements for the Year Ended 31 October 2025

1	GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
c/o Johnston (Tractors) Limited
4 Montgomery Way
Rosehill Industrial Estate
Carlisle
CA1 2RW

These financial statements were authorised for issue by the Board on 11 June 2026.

2	ACCOUNTING POLICIES

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Johnston Excavators Ltd

Notes to the financial statements for the Year Ended 31 October 2025 (continued)

2	ACCOUNTING POLICIES (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
 Recognition and measurement
Basic financial instruments are initially recognised at the transaction price.
 Impairment
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3	STAFF NUMBERS

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4	PARENT AND ULTIMATE PARENT UNDERTAKING

The company's immediate parent is Frank Johnston (Tractors) Limited, incorporated in England and Wales.

 The ultimate controlling party is Mr H Johnston.