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Registered Number: 04556547
England and Wales
NAYLOR PLANT HIRE AND EXCAVATIONS LIMITED
Abridged Accounts
Period of accounts Start date: 01 November 2024 End date: 31 October 2025

Naylor Plant Hire and Excavations Limited Contents Page For the year ended 31 October 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

Naylor Plant Hire and Excavations Limited Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 10,627 |  | 10,627
Tangible fixed assets | 4 | 5,525,534 |  | 4,793,408
|  | 5,536,161 |  | 4,804,035
Current assets |  |  |
Stocks |  | 311,298 |  | 304,736
Debtors: amounts falling due within one year |  | 1,617,085 |  | 1,945,382
Cash at bank and in hand |  | 1,307,695 |  | 1,097,418
|  | 3,236,078 |  | 3,347,536
Creditors: amount falling due within one year |  | (1,132,094) |  | (1,377,108)
Net current assets |  | 2,103,984 |  | 1,970,428
Total assets less current liabilities |  | 7,640,145 |  | 6,774,463
Creditors: amount falling due after more than one year |  | (377,858) |  | (1,350,999)
Provisions for liabilities |  | (1,335,894) |  | (1,156,995)
Net assets |  | 5,926,393 |  | 4,266,469
Capital and reserves |  |  |
Called up share capital | 5 | 1 |  | 1
Profit and loss account |  | 5,926,392 |  | 4,266,468
Shareholders' funds |  | 5,926,393 |  | 4,266,469
For the year ended 31 October 2025 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 accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 23 June 2026 and were signed by:
------------------------------- C Naylor Director
1

Naylor Plant Hire and Excavations Limited Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information Naylor Plant Hire and Excavations Limited is a private company, limited by shares, registered in England and Wales, registration number 04556547, registration address The Lower Stables, Main Street, Sudbury, Ashbourne, Derbyshire, DE6 5HT. The presentation currency is £ sterling.
1. | Accounting policies Accounting Convention The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). Turnover Turnover represents net invoiced sales of goods, excluding value added tax. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Analysis of the tax charge. The tax charge on the profit on ordinary activities for the year was as follows: Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over it's estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and Buildings | 2% Straight Line
Plant and Machinery | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
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 are charged to the profit and loss account over the relevant period. The capital element of the future payments are treated as a liability. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 16 (2024 : 14).
3. | Intangible fixed assets
Cost | Other |  | Total
| £ |  | £
At 01 November 2024 | 10,627 |  | 10,627
Additions | - |  | -
Disposals | - |  | -
At 31 October 2025 | 10,627 |  | 10,627
Net book values
At 31 October 2025 | 10,627 |  | 10,627
At 31 October 2024 | 10,627 |  | 10,627
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 November 2024 | 1,987,592 |  | 6,912,042 |  | 53,003 |  | 7,512 |  | 8,960,149
Additions | 30,986 |  | 2,251,864 |  | 8,578 |  | - |  | 2,291,428
Disposals | - |  | (520,225) |  | - |  | - |  | (520,225)
At 31 October 2025 | 2,018,578 |  | 8,643,681 |  | 61,581 |  | 7,512 |  | 10,731,352
Depreciation
At 01 November 2024 | 349,558 |  | 3,773,282 |  | 38,754 |  | 5,273 |  | 4,166,867
Charge for year | 40,372 |  | 1,292,960 |  | 5,708 |  | 665 |  | 1,339,705
On disposals | - |  | (300,754) |  | - |  | - |  | (300,754)
At 31 October 2025 | 389,930 |  | 4,765,488 |  | 44,462 |  | 5,938 |  | 5,205,818
Net book values
Closing balance as at 31 October 2025 | 1,628,648 |  | 3,878,193 |  | 17,119 |  | 1,574 |  | 5,525,534
Opening balance as at 01 November 2024 | 1,638,269 |  | 3,138,793 |  | 14,247 |  | 2,099 |  | 4,793,408
The net book value of Plant and Machinery includes £ 1,885,387 (2024 £1,994,002) in respect of assets leased under finance leases or hire purchase contracts.
5. | Share Capital Authorised 1 Ordinary share of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Ordinary share of £1.00 each | 1 |  | 1
| 1 |  | 1
2