Plant-Fit Group Limited 09470410 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is the hire of plant and machinery Digita Accounts Production Advanced 6.30.9574.0 true false true true true true true true 09470410 2025-01-01 2025-12-31 09470410 2025-12-31 09470410 core:RetainedEarningsAccumulatedLosses 2025-12-31 09470410 core:ShareCapital 2025-12-31 09470410 core:SharePremium 2025-12-31 09470410 core:HirePurchaseContracts core:CurrentFinancialInstruments 2025-12-31 09470410 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2025-12-31 09470410 core:CurrentFinancialInstruments 2025-12-31 09470410 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 09470410 core:Non-currentFinancialInstruments 2025-12-31 09470410 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 09470410 core:FurnitureFittingsToolsEquipment 2025-12-31 09470410 core:LandBuildings 2025-12-31 09470410 core:MotorVehicles 2025-12-31 09470410 bus:SmallEntities 2025-01-01 2025-12-31 09470410 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09470410 bus:FilletedAccounts 2025-01-01 2025-12-31 09470410 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09470410 bus:RegisteredOffice 2025-01-01 2025-12-31 09470410 bus:Director1 2025-01-01 2025-12-31 09470410 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09470410 core:FurnitureFittings 2025-01-01 2025-12-31 09470410 core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 09470410 core:LandBuildings 2025-01-01 2025-12-31 09470410 core:MotorVehicles 2025-01-01 2025-12-31 09470410 core:PlantMachinery 2025-01-01 2025-12-31 09470410 core:Vehicles 2025-01-01 2025-12-31 09470410 core:Subsidiary1 2025-01-01 2025-12-31 09470410 core:Subsidiary1 1 2025-01-01 2025-12-31 09470410 core:Subsidiary1 countries:EnglandWales 2025-01-01 2025-12-31 09470410 core:Subsidiary2 2025-01-01 2025-12-31 09470410 core:Subsidiary2 1 2025-01-01 2025-12-31 09470410 core:Subsidiary2 countries:AllCountries 2025-01-01 2025-12-31 09470410 core:Subsidiary3 2025-01-01 2025-12-31 09470410 core:Subsidiary3 1 2025-01-01 2025-12-31 09470410 core:Subsidiary3 countries:AllCountries 2025-01-01 2025-12-31 09470410 core:Subsidiary4 2025-01-01 2025-12-31 09470410 core:Subsidiary4 1 2025-01-01 2025-12-31 09470410 core:Subsidiary4 countries:AllCountries 2025-01-01 2025-12-31 09470410 core:Subsidiary5 2025-01-01 2025-12-31 09470410 core:Subsidiary5 1 2025-01-01 2025-12-31 09470410 core:Subsidiary5 countries:AllCountries 2025-01-01 2025-12-31 09470410 core:Subsidiary6 2025-01-01 2025-12-31 09470410 core:Subsidiary6 1 2025-01-01 2025-12-31 09470410 core:Subsidiary6 countries:AllCountries 2025-01-01 2025-12-31 09470410 countries:EnglandWales 2025-01-01 2025-12-31 09470410 2024-12-31 09470410 core:FurnitureFittingsToolsEquipment 2024-12-31 09470410 core:LandBuildings 2024-12-31 09470410 core:MotorVehicles 2024-12-31 09470410 2024-01-01 2024-12-31 09470410 2024-12-31 09470410 core:RetainedEarningsAccumulatedLosses 2024-12-31 09470410 core:ShareCapital 2024-12-31 09470410 core:SharePremium 2024-12-31 09470410 core:HirePurchaseContracts core:CurrentFinancialInstruments 2024-12-31 09470410 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2024-12-31 09470410 core:CurrentFinancialInstruments 2024-12-31 09470410 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 09470410 core:CurrentFinancialInstruments core:WithinOneYear core:PreviouslyStatedAmount 2024-12-31 09470410 core:Non-currentFinancialInstruments 2024-12-31 09470410 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 09470410 core:FurnitureFittingsToolsEquipment 2024-12-31 09470410 core:LandBuildings 2024-12-31 09470410 core:MotorVehicles 2024-12-31 09470410 core:PreviouslyStatedAmount 2024-12-31 09470410 core:Subsidiary1 1 2024-01-01 2024-12-31 09470410 core:Subsidiary2 1 2024-01-01 2024-12-31 09470410 core:Subsidiary3 1 2024-01-01 2024-12-31 09470410 core:Subsidiary4 1 2024-01-01 2024-12-31 09470410 core:Subsidiary5 1 2024-01-01 2024-12-31 09470410 core:Subsidiary6 1 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registration number: 09470410

Plant-Fit Group Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Plant-Fit Group Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 10

Plant-Fit Group Limited

(Registration number: 09470410)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,479,618 | 2,801,513
Investments | 5 | 6 | 6
|  | 2,479,624 | 2,801,519
Current assets |  |  |
Debtors | 6 | 5,319 | 74,356
Cash at bank and in hand |  | 103,590 | 102,964
|  | 108,909 | 177,320
Creditors: Amounts falling due within one year | 7 | (906,564) | (1,121,178)
Net current liabilities |  | (797,655) | (943,858)
Total assets less current liabilities |  | 1,681,969 | 1,857,661
Creditors: Amounts falling due after more than one year | 7 | (622,072) | (785,231)
Provisions for liabilities |  | (380,342) | (268,493)
Net assets |  | 679,555 | 803,937
Capital and reserves |  |  |
Called up share capital |  | 132 | 132
Share premium reserve |  | 957 | 957
Retained earnings |  | 678,466 | 802,848
Shareholders' funds |  | 679,555 | 803,937

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

Plant-Fit Group Limited

(Registration number: 09470410)
Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 3 July 2026 and signed on its behalf by:

......................................... Mr J C Chambers Director

Plant-Fit Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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:
Plant-Fit Ltd
Balby Carr Bank
Balby
Doncaster
South Yorkshire
DN4 8DE

These financial statements were authorised for issue by the Board on 3 July 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.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies House Act 2006 and has not prepared group accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Plant-Fit Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold property | 50 years straight line basis, from the month of acquisition. The land is not depreciated
Plant and machinery | 1 to 10 years straight line basis, from the month of acquisition and after adjusting for a residual value where applicable
Motor vehicles | 4 to 6 years straight line basis, from the month of acquisition and after adjusting for a residual value where applicable
Fixture and fittings | 10 years straight line basis, from the month of acquisition and after adjusting for a residual value where applicable

Plant-Fit Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Plant-Fit Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Plant-Fit Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 1,089,625 | 2,259,056 | 420,598 | 3,769,279
Additions | - | 387,133 | 1,825 | 388,958
Disposals | - | (681,969) | (17,748) | (699,717)
At 31 December 2025 | 1,089,625 | 1,964,220 | 404,675 | 3,458,520
Depreciation
At 1 January 2025 | 22,486 | 792,324 | 152,956 | 967,766
Charge for the year | 12,251 | 258,455 | 43,879 | 314,585
Eliminated on disposal | - | (290,930) | (12,519) | (303,449)
At 31 December 2025 | 34,737 | 759,849 | 184,316 | 978,902
Carrying amount
At 31 December 2025 | 1,054,888 | 1,204,371 | 220,359 | 2,479,618
At 31 December 2024 | 1,067,139 | 1,466,732 | 267,642 | 2,801,513

Included within the net book value of land and buildings above is £1,054,888 (2024 - £1,067,139) in respect of freehold land and buildings and £Nil (2024 - £Nil) in respect of leasehold land and buildings.

5 | Investments

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Plant-Fit Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Plant-Fit Limited | Plant-Fit Ltd Balby Carr Bank Balby Doncaster South Yorkshire DN4 8DE South Yorkshire DN5 0SJ England and Wales | Ordinary | 100% | 100%
Tool-Fit Limited | Derek Lewis Limited Balby Carr Bank Doncaster DN4 8DE England & Wales | Ordinary | 100% | 100%
Re-Fit Plant & Machinery Limited | Balby Carr Bank Carr Hill Doncaster South Yorkshire DN4 8DE England & Wales | Ordinary | 100% | 100%
Skill-Fit Limited | C/O Plant-Fit Limited Balby Carr Bank Balby Doncaster DN4 8DE England & Wales | Ordinary | 100% | 100%
Plant Guard Limited | C/O Plant-Fit Limited Balby Carr Bank Balby Doncaster DN4 8DE England & Wales | Ordinary | 100% | 100%
FME Facility Management & Engineering Limited | c/o Plant-Fit Limited Balby Carr Bank Balby Doncaster DN4 8DE England & Wales | Ordinary | 100% | 100%

Plant-Fit Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Subsidiary undertakings
Plant-Fit Limited The principal activity of Plant-Fit Limited is the hire of plant and machinery.
Tool-Fit Limited The principal activity of Tool-Fit Limited is that of a dormant company.
Re-Fit Plant & Machinery Limited The principal activity of Re-Fit Plant & Machinery Limited is the refurbishment of plant and machinery.
Skill-Fit Limited The principal activity of Skill-Fit Limited is to provide professional training and assessments within the construction industry.
Plant Guard Limited The principal activity of Plant Guard Limited is that of a dormant company.
FME Facility Management & Engineering Limited The principal activity of FME Facility Management & Engineering Limited is that of a dormant company.

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 5,220 | 30,000
Other debtors | 99 | 99
Prepayments | - | 44,257
| 5,319 | 74,356

Plant-Fit Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 445,513 | 443,649
Trade creditors |  | 183 | 189,929
Taxation and social security |  | 78,659 | 36,784
Other creditors |  | 317,899 | 446,696
Accrued expenses |  | 64,310 | 4,120
|  | 906,564 | 1,121,178

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 622,072 | 785,231

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 278,103 | 291,223
Hire purchase contracts | 343,969 | 494,008
| 622,072 | 785,231

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 12,000 | 10,424
Hire purchase contracts | 433,513 | 433,225
| 445,513 | 443,649