IRIS Accounts Production v26.1.10.61 03041916 director 1.11.24 31.10.25 31.10.25 hiring out plant, machinery and vehicles. 0 0 0 0 false true true false false true false Ordinary £1 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03041916 2024-10-31 03041916 2025-10-31 03041916 2024-11-01 2025-10-31 03041916 2023-10-31 03041916 2023-11-01 2024-10-31 03041916 2024-10-31 03041916 ns15:EnglandWales 2024-11-01 2025-10-31 03041916 ns14:PoundSterling 2024-11-01 2025-10-31 03041916 ns10:Director1 2024-11-01 2025-10-31 03041916 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 03041916 ns10:MediumEntities 2024-11-01 2025-10-31 03041916 ns10:Audited 2024-11-01 2025-10-31 03041916 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 03041916 ns10:Medium-sizedCompaniesRegimeForAccounts 2024-11-01 2025-10-31 03041916 ns10:FullAccounts 2024-11-01 2025-10-31 03041916 ns10:OrdinaryShareClass1 2024-11-01 2025-10-31 03041916 ns10:RegisteredOffice 2024-11-01 2025-10-31 03041916 ns5:CurrentFinancialInstruments 2025-10-31 03041916 ns5:CurrentFinancialInstruments 2024-10-31 03041916 ns5:ShareCapital 2025-10-31 03041916 ns5:ShareCapital 2024-10-31 03041916 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 03041916 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 03041916 ns5:ShareCapital 2023-10-31 03041916 ns5:RetainedEarningsAccumulatedLosses 2023-10-31 03041916 ns5:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 03041916 ns5:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 03041916 1 2024-11-01 2025-10-31 03041916 1 2023-11-01 2024-10-31 03041916 ns5:PlantMachinery 2024-11-01 2025-10-31 03041916 ns5:FurnitureFittings 2024-11-01 2025-10-31 03041916 ns5:MotorVehicles 2024-11-01 2025-10-31 03041916 ns5:OwnedAssets 2024-11-01 2025-10-31 03041916 ns5:OwnedAssets 2023-11-01 2024-10-31 03041916 ns10:OrdinaryShareClass1 2023-11-01 2024-10-31 03041916 ns5:PlantMachinery 2024-10-31 03041916 ns5:FurnitureFittings 2024-10-31 03041916 ns5:MotorVehicles 2024-10-31 03041916 ns5:PlantMachinery 2025-10-31 03041916 ns5:FurnitureFittings 2025-10-31 03041916 ns5:MotorVehicles 2025-10-31 03041916 ns5:PlantMachinery 2024-10-31 03041916 ns5:FurnitureFittings 2024-10-31 03041916 ns5:MotorVehicles 2024-10-31 03041916 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 03041916 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 03041916 ns5:DeferredTaxation 2024-10-31 03041916 ns5:DeferredTaxation 2024-11-01 2025-10-31 03041916 ns5:DeferredTaxation 2025-10-31 03041916 ns10:OrdinaryShareClass1 2025-10-31 03041916 ns5:RetainedEarningsAccumulatedLosses 2024-10-31

REGISTERED NUMBER: 03041916 (England and Wales)

Report of the Director and

Financial Statements for the Year Ended 31st October 2025

for

ALLROUND PLANT LIMITED

| ALLROUND PLANT LIMITED (REGISTERED NUMBER: 03041916) |

Contents of the Financial Statements

for the Year Ended 31st October 2025

Page |

| Company Information | 1 |

| Report of the Director | 2 |

| Report of the Independent Auditors | 3 |

| Income Statement | 6 |

| Other Comprehensive Income | 7 |

| Balance Sheet | 8 |

| Statement of Changes in Equity | 9 |

| Cash Flow Statement | 10 |

| Notes to the Cash Flow Statement | 11 |

| Notes to the Financial Statements | 12 |

| ALLROUND PLANT LIMITED |

Company Information

for the Year Ended 31st October 2025

| DIRECTOR: | E M Broderick

| REGISTERED OFFICE: | Unit 2

| Riverside Industrial Park

| Coneger Road

| Eastleigh

| Hampshire

| SO50 6JQ

| REGISTERED NUMBER: | 03041916 (England and Wales)

| AUDITORS: | Eastleigh Accountants Limited

| Statutory Auditors and Accountants

| 89 Leigh Road

| Eastleigh

| Hampshire

| SO50 9DQ

| BANKERS: | Santander

| Sunderland

| SR43 4GG

| ALLROUND PLANT LIMITED (REGISTERED NUMBER: 03041916) |

Report of the Director

for the Year Ended 31st October 2025

The director presents his report with the financial statements of the company for the year ended 31st October 2025.

DIRECTOR

E M Broderick held office during the whole of the period from 1st November 2024 to the date of this report.

E.M. Broderick's interest in the share capital of this company is by way of his shareholding in the parent company, Kells Holdings Limited, which is shown in that company's director's report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

E M Broderick - Director

16th July 2026

Report of the Independent Auditors to the Members of

Allround Plant Limited

Opinion

We have audited the financial statements of Allround Plant Limited (the 'company') for the year ended 31st October 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31st October 2025 and of its loss for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Report of the Director has been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

Allround Plant Limited

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of director's remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit; or

- | the director was not entitled to take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Director.

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page two, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's website, to detect material misstatements in respect of irregularities, including fraud. We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements , whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

Report of the Independent Auditors to the Members of

Allround Plant Limited

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

> |  | Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected, and alleged fraud; |

> |  | Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the entity through enquiry and inspection; |

> |  | Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations; |

> |  | Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias. |

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Duncan Jefferies FCCA (Senior Statutory Auditor)

for and on behalf of Eastleigh Accountants Limited

Statutory Auditors and Accountants

89 Leigh Road

Eastleigh

Hampshire

SO50 9DQ

17th July 2026

| ALLROUND PLANT LIMITED (REGISTERED NUMBER: 03041916) |

Income Statement

for the Year Ended 31st October 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 1,087,888 |  | 1,254,957 |  |

Cost of sales | 976,776 |  | 923,673 |  |

GROSS PROFIT | 111,112 |  | 331,284 |  |

Administrative expenses | 218,793 |  | 215,028 |  |

(107,681 | ) | 116,256 |  |

Other operating income | 1,195 |  | - |  |

OPERATING (LOSS)/PROFIT | 3 | (106,486 | ) | 116,256 |  |

Interest receivable and similar income | 20,007 |  | 354 |  |

(LOSS)/PROFIT BEFORE TAXATION | (86,479 | ) | 116,610 |  |

Tax on (loss)/profit | 4 | (21,620 | ) | 29,154 |  |

(LOSS)/PROFIT FOR THE FINANCIAL YEAR | (64,859 | ) | 87,456 |  |

| ALLROUND PLANT LIMITED (REGISTERED NUMBER: 03041916) |

Other Comprehensive Income

for the Year Ended 31st October 2025

| 2025 |  | 2024

| Notes | £ | £ |

(LOSS)/PROFIT FOR THE YEAR | (64,859 | ) | 87,456 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | (64,859 | ) | 87,456 |  |

| ALLROUND PLANT LIMITED (REGISTERED NUMBER: 03041916) |

Balance Sheet

31st October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 6 | 556,777 |  | 328,447 |  |

CURRENT ASSETS

Debtors | 7 | 367,263 |  | 335,819 |  |

Cash at bank | 16,328 |  | 622,149 |  |

383,591 |  | 957,968 |  |

CREDITORS

Amounts falling due within one year | 8 | 845,947 |  | 1,127,135 |  |

NET CURRENT LIABILITIES | (462,356 | ) | (169,167 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 94,421 |  | 159,280 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 11 | 94,321 |  | 159,180 |  |

SHAREHOLDERS' FUNDS | 94,421 |  | 159,280 |  |

The financial statements were approved by the director and authorised for issue on 16th July 2026 and were signed by:

E M Broderick - Director

| ALLROUND PLANT LIMITED (REGISTERED NUMBER: 03041916) |

Statement of Changes in Equity

for the Year Ended 31st October 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1st November 2023 | 100 |  | 471,724 |  | 471,824 |  |

Changes in equity

Dividends | - |  | (400,000 | ) | (400,000 | ) |

Total comprehensive income | - |  | 87,456 |  | 87,456 |  |

Balance at 31st October 2024 | 100 |  | 159,180 |  | 159,280 |  |

Changes in equity

Total comprehensive income | - |  | (64,859 | ) | (64,859 | ) |

Balance at 31st October 2025 | 100 |  | 94,321 |  | 94,421 |  |

| ALLROUND PLANT LIMITED (REGISTERED NUMBER: 03041916) |

Cash Flow Statement

for the Year Ended 31st October 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 403,931 |  | 702,084 |  |

Tax paid | (104,708 | ) | (152,120 | ) |

Net cash from operating activities | 299,223 |  | 549,964 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (742,371 | ) | - |  |

Sale of tangible fixed assets | 40,051 |  | 83,924 |  |

Interest received | 20,007 |  | 354 |  |

Net cash from investing activities | (682,313 | ) | 84,278 |  |

Cash flows from financing activities

New loans in year | - |  | 321,532 |  |

Loan repayments in year | - |  | (51,968 | ) |

Repayment of group loans | (222,731 | ) | - |  |

Equity dividends paid | - |  | (400,000 | ) |

Net cash from financing activities | (222,731 | ) | (130,436 | ) |

(Decrease)/increase in cash and cash equivalents | (605,821 | ) | 503,806 |  |

Cash and cash equivalents at beginning of year | 2 | 622,149 |  | 118,343 |  |

Cash and cash equivalents at end of year | 2 | 16,328 |  | 622,149 |  |

| ALLROUND PLANT LIMITED (REGISTERED NUMBER: 03041916) |

Notes to the Cash Flow Statement

for the Year Ended 31st October 2025

1. | RECONCILIATION OF (LOSS)/PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| (Loss)/profit before taxation | (86,479 | ) | 116,610 |  |

| Depreciation charges | 506,683 |  | 506,686 |  |

| Profit on disposal of fixed assets | (32,692 | ) | (63,305 | ) |

| Finance income | (20,007 | ) | (354 | ) |

367,505 |  | 559,637 |  |

| Decrease in trade and other debtors | 25,886 |  | 116,241 |  |

| Increase in trade and other creditors | 10,540 |  | 26,206 |  |

| Cash generated from operations | 403,931 |  | 702,084 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31st October 2025

| 31.10.25 |  | 1.11.24

£ | £ |

| Cash and cash equivalents | 16,328 |  | 622,149 |  |

| Year ended 31st October 2024

| 31.10.24 |  | 1.11.23

£ | £ |

| Cash and cash equivalents | 622,149 |  | 118,343 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.11.24 | Cash flow | At 31.10.25

£ | £ | £ |

| Net cash |

| Cash at bank | 622,149 |  | (605,821 | ) | 16,328 |  |

622,149 |  | (605,821 | ) | 16,328 |  |

| Total | 622,149 |  | (605,821 | ) | 16,328 |  |

| ALLROUND PLANT LIMITED (REGISTERED NUMBER: 03041916) |

Notes to the Financial Statements

for the Year Ended 31st October 2025

1. | STATUTORY INFORMATION

| Allround Plant Limited 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.

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" 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.

| Plant and machinery | - | 25% on cost

| Office Equipment | - | 25% on cost

| Motor vehicles | - | 25% on cost

| 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 held under finance leases and hire purchase contracts , which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives.

| The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

| Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

| Pensions

| The company operates a funded unapproved pension scheme for its directors. Contributions are charged to the profit and loss account as they are payable in accordance with the rules of the scheme.

| ALLROUND PLANT LIMITED (REGISTERED NUMBER: 03041916) |

Notes to the Financial Statements - continued

for the Year Ended 31st October 2025

3. | OPERATING (LOSS)/PROFIT

| The operating loss (2024 - operating profit) is stated after charging/(crediting):

| 2025 |  | 2024

£ | £ |

| Other operating leases | 81,708 |  | 81,708 |  |

| Depreciation - owned assets | 506,682 |  | 506,685 |  |

| Profit on disposal of fixed assets | (32,692 | ) | (63,305 | ) |

| Auditors' remuneration | 9,275 |  | 5,500 |  |

4. | TAXATION

| Analysis of the tax (credit)/charge

| The tax (credit)/charge on the loss for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 35,710 |  | 104,685 |  |

| Deferred tax | (57,330 | ) | (75,531 | ) |

| Tax on (loss)/profit | (21,620 | ) | 29,154 |  |

| UK corporation tax has been charged at 25% (2024 - 25%).

| Reconciliation of total tax (credit)/charge included in profit and loss

| The tax assessed for the year is the same as the standard rate of corporation tax in the UK.

| 2025 |  | 2024

£ | £ |

| (Loss)/profit before tax | (86,479 | ) | 116,610 |  |

| (Loss)/profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | (21,620 | ) | 29,153 |  |

| Effects of:

| Change in rate of tax | - |  | 1 |  |

| Total tax (credit)/charge | (21,620 | ) | 29,154 |  |

5. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary £1 shares of 1 each

| Interim | - |  | 400,000 |  |

| ALLROUND PLANT LIMITED (REGISTERED NUMBER: 03041916) |

Notes to the Financial Statements - continued

for the Year Ended 31st October 2025

6. | TANGIBLE FIXED ASSETS

| Plant and |  | Office |  | Motor |

| machinery |  | Equipment |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1st November 2024 | 2,147,313 |  | 906 |  | 462,660 |  | 2,610,879 |  |

| Additions | 354,200 |  | - |  | 388,171 |  | 742,371 |  |

| Disposals | (57,976 | ) | - |  | (58,080 | ) | (116,056 | ) |

| At 31st October 2025 | 2,443,537 |  | 906 |  | 792,751 |  | 3,237,194 |  |

| DEPRECIATION

| At 1st November 2024 | 1,889,182 |  | 756 |  | 392,494 |  | 2,282,432 |  |

| Charge for year | 346,682 |  | 150 |  | 159,850 |  | 506,682 |  |

| Eliminated on disposal | (57,976 | ) | - |  | (50,721 | ) | (108,697 | ) |

| At 31st October 2025 | 2,177,888 |  | 906 |  | 501,623 |  | 2,680,417 |  |

| NET BOOK VALUE

| At 31st October 2025 | 265,649 |  | - |  | 291,128 |  | 556,777 |  |

| At 31st October 2024 | 258,131 |  | 150 |  | 70,166 |  | 328,447 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 223,257 |  | 252,399 |  |

| VAT | 3,256 |  | - |  |

| Deferred tax asset | 140,750 |  | 83,420 |  |

367,263 |  | 335,819 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 80,989 |  | 68,287 |  |

| Amounts owed to group undertakings | 723,496 |  | 946,226 |  |

| Tax | 35,687 |  | 104,685 |  |

| VAT | - |  | 2,437 |  |

| Accrued expenses | 5,775 |  | 5,500 |  |

845,947 |  | 1,127,135 |  |

9. | DEFERRED TAX

£ |

| Balance at 1st November 2024 | (83,420 | ) |

| Credit to Income Statement during year | (57,330 | ) |

| Balance at 31st October 2025 | (140,750 | ) |

| ALLROUND PLANT LIMITED (REGISTERED NUMBER: 03041916) |

Notes to the Financial Statements - continued

for the Year Ended 31st October 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary £1 | 1 | 100 |  | 100 |  |

11. | RESERVES

| Retained

| earnings

£ |

| At 1st November 2024 | 159,180 |  |

| Deficit for the year | (64,859 | ) |

| At 31st October 2025 | 94,321 |  |

12. | ULTIMATE PARENT COMPANY

| The ultimate parent company is Kells Holdings Limited, a company registered in England & Wales.

13. | RELATED PARTY DISCLOSURES

| At 31st October 2025 the company had the following outstanding balances with Blaze Construction Limited:-

| Sales ledger £190,012 (2024: £219,154).

| Purchase ledger £80,969 (2024: £72,487)

| Inter-company loan account £723,496 owed (2024: £946,226 owed).

| Further transactions between this company during the year at commercial rates were as follows:-

| Invoiced to Blaze for the hire of Plant, Equipment & Vehicles £1,087,888 (2024: £1,254,957)

| Recharged expenses by Blaze:-

| Plant repairs & maintenance £475,072 (2024: £452,262)

| Insurance £1,200 (2024: £1,200)

| Management fees £126,480 (2024: £126,480)

| Blaze Construction Limited is a 76% subsidiary of the parent entity Kells Holdings Limited.

| Allround Plant Limited acquired assets to the value of £742,371 from Blaze Construction Limited during the year.

14. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party in the parent company, Kells Holdings Limited.