REGISTERED NUMBER: 06914103 (England and Wales)

REDROCK HIRE CENTRES LTD

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTOR:

P E Redding

REGISTERED OFFICE:

Unit 8

Mere Farm Business Complex

Red House Lane, Hannington

Northampton

NN6 9FP

REGISTERED NUMBER:

06914103 (England and Wales)

ACCOUNTANTS:

Phipps Henson McAllister

Chartered Accountants

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

FIXED ASSETS

Tangible assets

4

3,073,211

2,427,344

CURRENT ASSETS

Debtors

5

219,697

262,488

Cash at bank

200,743

259,060

420,440

521,548

CREDITORS

Amounts falling due within one year

6

1,186,111

841,113

NET CURRENT LIABILITIES

(765,671

)

(319,565

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,307,540

2,107,779

CREDITORS

Amounts falling due after more than one year

7

(892,025

)

(928,374

)

PROVISIONS FOR LIABILITIES

(163,822

)

(124,267

)

NET ASSETS

1,251,693

1,055,138

CAPITAL AND RESERVES

Called up share capital

82,471

82,471

Share premium

482,614

482,614

Retained earnings

686,608

490,053

SHAREHOLDERS' FUNDS

1,251,693

1,055,138

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 July 2026 and were signed by:

P E Redding - Director

1.	STATUTORY INFORMATION

Redrock Hire Centres 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

5% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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.

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.

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.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2025

3,153,428

168,830

6,951

3,329,209

Additions

827,005

-

-

827,005

At 31 May 2026

3,980,433

168,830

6,951

4,156,214

DEPRECIATION

At 1 June 2025

850,183

45,947

5,735

901,865

Charge for year

150,115

30,720

303

181,138

At 31 May 2026

1,000,298

76,667

6,038

1,083,003

NET BOOK VALUE

At 31 May 2026

2,980,135

92,163

913

3,073,211

At 31 May 2025

2,303,245

122,883

1,216

2,427,344

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 June 2025

and 31 May 2026

485,869

168,830

654,699

DEPRECIATION

At 1 June 2025

91,942

45,947

137,889

Charge for year

19,969

30,720

50,689

At 31 May 2026

111,911

76,667

188,578

NET BOOK VALUE

At 31 May 2026

373,958

92,163

466,121

At 31 May 2025

393,927

122,883

516,810

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

208,200

256,729

Amounts owed by group undertakings

500

-

Other debtors

10,997

5,759

219,697

262,488

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

521,079

549,902

Hire purchase contracts and finance leases (see note 8)

212,702

152,983

Trade creditors

162,387

48,640

Taxation and social security

56,141

52,420

Other creditors

233,802

37,168

1,186,111

841,113

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

716,998

679,852

Hire purchase contracts and finance leases (see note 8)

175,027

248,522

892,025

928,374

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts

Finance leases

2026

2025

2026

2025

£

£

£

£

Net obligations repayable:

Within one year

135,632

54,292

77,070

98,691

Between one and five years

108,343

84,960

66,684

163,562

243,975

139,252

143,754

262,253

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

1,238,077

1,229,754

Bank loans of £1,238,077 (2025 - £1,229,754) are secured over the personal assets of the director.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P E Redding.