2 false false false false false false false false false false true false false false false false false No description of principal activity 2025-04-01 Sage Accounts Production Advanced 2025 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP 04178305 2025-04-01 2026-03-31 04178305 2026-03-31 04178305 2025-03-31 04178305 2024-04-01 2025-03-31 04178305 2025-03-31 04178305 2024-03-31 04178305 core:MotorVehicles 2025-04-01 2026-03-31 04178305 bus:Director1 2025-04-01 2026-03-31 04178305 core:MotorVehicles 2025-03-31 04178305 core:MotorVehicles 2026-03-31 04178305 core:WithinOneYear 2026-03-31 04178305 core:WithinOneYear 2025-03-31 04178305 core:AfterOneYear 2026-03-31 04178305 core:AfterOneYear 2025-03-31 04178305 core:ShareCapital 2026-03-31 04178305 core:ShareCapital 2025-03-31 04178305 core:RetainedEarningsAccumulatedLosses 2026-03-31 04178305 core:RetainedEarningsAccumulatedLosses 2025-03-31 04178305 core:MotorVehicles 2025-03-31 04178305 bus:SmallEntities 2025-04-01 2026-03-31 04178305 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 04178305 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04178305 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04178305 bus:FullAccounts 2025-04-01 2026-03-31 04178305 core:OfficeEquipment 2025-04-01 2026-03-31 04178305 core:OfficeEquipment 2026-03-31 04178305 core:OfficeEquipment 2025-03-31
COMPANY REGISTRATION NUMBER: 04178305

Classplant Limited

Filleted Unaudited Financial Statements

31 March 2026

Classplant Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 22,442 | 29,923

Current assets

Debtors | 6 | 8,756 |  | 7,115
Cash at bank and in hand | 2,523 |  | 2,440
| -------- |  | -------
| 11,279 |  | 9,555

Creditors: amounts falling due within one year | 7 | 10,003 |  | 7,641
| -------- |  | -------
Net current assets |  | 1,276 | 1,914
|  | -------- | --------
Total assets less current liabilities |  | 23,718 | 31,837

Creditors: amounts falling due after more than one year | 8 |  | 15,924 | 19,320

Provisions

Taxation including deferred tax |  | 4,264 | 5,685
|  | -------- | --------
Net assets |  | 3,530 | 6,832
|  | -------- | --------

Classplant Limited

Statement of Financial Position (continued)

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 3,430 | 6,732
|  | ------- | -------
Shareholders funds |  | 3,530 | 6,832
|  | ------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 2 July 2026 , and are signed on behalf of the board by:

Mr S L Brown |
Director |

Company registration number: 04178305

Classplant Limited

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 40 Kimbolton Road, Bedford, MK40 2NR.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Deferred taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2025: 1 ).
5. Tangible assets

| Motor vehicles | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 April 2025 and 31 March 2026 | 30,475 | 6,313 | 36,788
| -------- | ------- | --------
Depreciation |  |  |
At 1 April 2025 | 635 | 6,230 | 6,865
Charge for the year | 7,460 | 21 | 7,481
| -------- | ------- | --------
At 31 March 2026 | 8,095 | 6,251 | 14,346
| -------- | ------- | --------
Carrying amount |  |  |
At 31 March 2026 | 22,380 | 62 | 22,442
| -------- | ------- | --------
At 31 March 2025 | 29,840 | 83 | 29,923
| -------- | ------- | --------

6. Debtors

| 2026 | 2025
| £ | £
Other debtors | 8,756 | 7,115
| ------- | -------

7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 36 | –
Corporation tax | 4,822 | 3,009
Other creditors | 5,145 | 4,632
| -------- | -------
| 10,003 | 7,641
| -------- | -------

8. Creditors: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Other creditors | 15,924 | 19,320
| -------- | --------

9. Director's advances, credits and guarantees
At the year end, the director owed the company £7,898 (2025 - £6,757). This was repaid to the company within 9 months of the year end.