Company registration number: NI044094
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
Plant Mec Ireland Limited
Pages for filing with the Registrar
Company registration number: NI044094
Plant Mec Ireland Limited
Balance sheet
as at 31 October 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 1,524,022 1,202,310
1,524,022 1,202,310
Current assets
Stocks 678,314 574,027
Debtors 276,975 396,588
Cash at bank and in hand 129,364 88,848
1,084,653 1,059,463
Creditors: amounts falling due within one year
(637,300) (544,511)
Net current assets 447,353 514,952
Total assets less current liabilities 1,971,375 1,717,262
Creditors: Amounts falling due after more than one year
(518,920) (394,573)
Provisions for liabilities (40,009) (36,840)
NET ASSETS 1,412,446 1,285,849
Capital and reserves
Called up share capital 220 220
Profit and loss account 1,412,226 1,285,629
TOTAL EQUITY 1,412,446 1,285,849
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI044094
Plant Mec Ireland Limited
Balance sheet - continued
as at 31 October 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 25 June 2026 and signed on its behalf by:
Mr M Crozier, Director Mr G Crozier, Director
25 June 2026 25 June 2026
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Plant Mec Ireland Limited
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
Plant Mec Ireland Limited is a private company registered in Northern Ireland. Its registered number is NI044094. The company is limited by shares. Its registered office is 39 Drumconwell Road, Armagh, County Armagh, BT60 2AT.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Land & Buildings & Improvements - 0% reducing balance
Plant and machinery etc.:
Plant & Machinery - 15% reducing balance
Fixture & Fittings - 25% 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.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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Plant Mec Ireland Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 22 (2024 - 15).
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Plant Mec Ireland Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 November 2024 1,061,980 381,971 1,443,951
Additions 262,679 95,376 358,055
At 31 October 2025 1,324,659 477,347 1,802,006
Depreciation
At 1 November 2024 - 241,641 241,641
Charge for year - 36,343 36,343
At 31 October 2025 - 277,984 277,984
Net book value
At 31 October 2025 1,324,659 199,363 1,524,022
At 31 October 2024 1,061,980 140,330 1,202,310
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