Company registration number 14077820 (England and Wales)
O'Rourke Plant Limited
Annual report and unaudited financial statements
For the period ended 31 December 2025
O'Rourke Plant Limited
Company information
Directors
Mr B O'Rourke
Mr Liam O'Rourke
Company number
14077820
Registered office
291 Cleveland Street
Birkenhead
England
CH41 3QF
Accountants
DJH Wirral and Chester Limited
Military House
24 Castle Street
Chester
Cheshire
United Kingdom
CH1 2DS
O'Rourke Plant Limited
Contents
Page
Directors' report
1
Accountants' report
2
Statement of financial position
3 - 4
Notes to the financial statements
5 - 8
O'Rourke Plant Limited
Directors' report
For the period ended 31 December 2025
- 1 -

The directors present their annual report and financial statements for the period ended 31 December 2025.

Directors

The directors who held office during the period and up to the date of signature of the financial statements were as follows:

Mr B O'Rourke
Mr Liam O'Rourke
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr Liam O'Rourke
Director
7 July 2026
O'Rourke Plant Limited
Accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of O'Rourke Plant Limited for the period ended 31 December 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of O'Rourke Plant Limited for the period ended 31 December 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of O'Rourke Plant Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of O'Rourke Plant Limited and state those matters that we have agreed to state to the b oard of d irectors of O'Rourke Plant Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than O'Rourke Plant Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that O'Rourke Plant Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of O'Rourke Plant Limited. You consider that O'Rourke Plant Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of O'Rourke Plant Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

DJH Wirral and Chester Limited
Accountants
Military House
24 Castle Street
Chester
Cheshire
CH1 2DS
United Kingdom
7 July 2026
O'Rourke Plant Limited
Statement Of Financial Position
As at 31 December 2025
- 3 -
31st December 2025
30th April 2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
412,390
197,092
Current assets
Debtors
4
357,133
280,401
Cash at bank and in hand
165,133
28,138
522,266
308,539
Creditors: amounts falling due within one year
5
(266,694)
(189,010)
Net current assets
255,572
119,529
Total assets less current liabilities
667,962
316,621
Creditors: amounts falling due after more than one year
6
(238,024)
(118,272)
Provisions for liabilities
(103,098)
-
Net assets
326,840
198,349
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
326,740
198,249
Total equity
326,840
198,349
O'Rourke Plant Limited
Statement Of Financial Position (continued)
As at 31 December 2025
- 4 -

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 July 2026 and are signed on its behalf by:
Mr Liam O'Rourke
Director
Company registration number 14077820 (England and Wales)
O'Rourke Plant Limited
Notes to the financial statements
For the period ended 31 December 2025
- 5 -
1
Accounting policies
Company information

O'Rourke Plant Limited is a private company limited by shares incorporated in England and Wales. The registered office is 291 Cleveland Street, Birkenhead, England, CH41 3QF.

1.1
Reporting period

The financial statements have been prepared for the 8 month period ended 31st December 2025. Comparative amounts are for the year ended 30th April 2025.

The accounting reference date was changed during the period in order to align the Company’s year end with that of other companies within the Group. Accordingly, the comparative amounts are not entirely comparable.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.3
Revenue

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimate customer returns, rebates and other similar allowances.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the deliver of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value over their expected useful lives in the following basis:

Plant and equipment
5 year straight line
O'Rourke Plant Limited
Notes to the financial statements (continued)
For the period ended 31 December 2025
1
Accounting policies
(Continued)
- 6 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

O'Rourke Plant Limited
Notes to the financial statements (continued)
For the period ended 31 December 2025
- 7 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2025
252,162
Additions
287,215
At 31 December 2025
539,377
Depreciation and impairment
At 1 May 2025
55,070
Depreciation charged in the period
71,917
At 31 December 2025
126,987
Carrying amount
At 31 December 2025
412,390
At 30 April 2025
197,092
4
Debtors
2025
2025
Amounts falling due within one year:
£
£
Trade debtors
132,216
280,301
Amounts owed by group undertakings
190,000
-
0
Other debtors
34,917
-
0
357,133
280,301
O'Rourke Plant Limited
Notes to the financial statements (continued)
For the period ended 31 December 2025
- 8 -
5
Creditors: amounts falling due within one year
2025
2025
£
£
Trade creditors
87,604
85,934
Corporation tax
4,985
567
Other taxation and social security
-
0
14,292
Other creditors
174,105
88,217
266,694
189,010
6
Creditors: amounts falling due after more than one year
2025
2025
£
£
Other creditors
238,024
118,272
7
Related party transactions

Included in other creditors is the sum of £nil ( at 30th April 2025 - £43,880) owing to O'Rourke Construction Ltd, a company in which Mr L O'Rourke and Mr B O'Rourke are also directors.

Included in other debtors is the sum of £190,000 (2024 - £nil) owing from O'Rourke Construction Ltd, a company in which Mr L O'Rourke and Mr B O'Rourke are also directors.

Included in other creditors is the sum of £42,278 (at 30th April 2025 - £nil) owing to O'Rourke Holdings Group Ltd, a company in which Mr L O'Rourke and Mr B O'Rourke are also directors and shareholders.

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