Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 25 July 2023 false 1 November 2024 31 October 2025 31 October 2025 15025868 Mr M J Trevail Mrs S J Trevail R J Trevail Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15025868 2024-10-31 15025868 2025-10-31 15025868 2024-11-01 2025-10-31 15025868 frs-core:Non-currentFinancialInstruments 2025-10-31 15025868 frs-core:NetGoodwill 2024-11-01 2025-10-31 15025868 frs-core:MotorVehicles 2024-11-01 2025-10-31 15025868 frs-core:WithinOneYear 2025-10-31 15025868 frs-core:OtherReservesSubtotal 2025-10-31 15025868 frs-core:ShareCapital 2025-10-31 15025868 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 15025868 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 15025868 frs-bus:AbridgedAccounts 2024-11-01 2025-10-31 15025868 frs-bus:SmallEntities 2024-11-01 2025-10-31 15025868 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 15025868 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 15025868 1 2024-11-01 2025-10-31 15025868 frs-core:DeferredTaxation 2024-10-31 15025868 frs-core:DeferredTaxation 2025-10-31 15025868 frs-bus:Director1 2024-11-01 2025-10-31 15025868 frs-bus:Director2 2024-11-01 2025-10-31 15025868 2 2024-11-01 2025-10-31 15025868 frs-countries:EnglandWales 2024-11-01 2025-10-31 15025868 2023-07-24 15025868 2024-10-31 15025868 2023-07-25 2024-10-31 15025868 frs-core:Non-currentFinancialInstruments 2024-10-31 15025868 frs-core:BetweenOneFiveYears 2024-10-31 15025868 frs-core:MotorVehicles 2023-07-25 2024-10-31 15025868 frs-core:WithinOneYear 2024-10-31 15025868 frs-core:OtherReservesSubtotal 2024-10-31 15025868 frs-core:ShareCapital 2024-10-31 15025868 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 15025868
Plant And Vehicle Rental Limited
ABRIDGED Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 15025868
31 October 2025 31 October 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 270,000 285,000
Tangible Assets 5 322,466 460,059
592,466 745,059
CURRENT ASSETS
Debtors 255,330 228,100
Cash at bank and in hand 118,749 106,815
374,079 334,915
Creditors: Amounts Falling Due Within One Year (604,770 ) (647,350 )
NET CURRENT ASSETS (LIABILITIES) (230,691 ) (312,435 )
TOTAL ASSETS LESS CURRENT LIABILITIES 361,775 432,624
Creditors: Amounts Falling Due After More Than One Year - (16,057 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (61,269 ) (115,015 )
NET ASSETS 300,506 301,552
CAPITAL AND RESERVES
Called up share capital 9 400 400
Other reserves 300,000 300,000
Profit and Loss Account 106 1,152
SHAREHOLDERS' FUNDS 300,506 301,552
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr M J Trevail
Director
Mrs S J Trevail
Director
17th July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Plant And Vehicle Rental Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15025868 . The registered office is Treskyber, Rose, Truro, Cornwall, TR4 9PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 estimated customer returns, rebates and other similar allowances.  
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of twenty years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated 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 on the following bases:
Motor vehicles 20% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Total
£
Cost
As at 1 November 2024 300,000
As at 31 October 2025 300,000
Amortisation
As at 1 November 2024 15,000
Provided during the period 15,000
As at 31 October 2025 30,000
Net Book Value
As at 31 October 2025 270,000
As at 1 November 2024 285,000
5. Tangible Assets
Total
£
Cost
As at 1 November 2024 575,074
Disposals (71,220 )
As at 31 October 2025 503,854
Depreciation
As at 1 November 2024 115,015
Provided during the period 80,617
Disposals (14,244 )
As at 31 October 2025 181,388
Net Book Value
As at 31 October 2025 322,466
As at 1 November 2024 460,059
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
31 October 2025 31 October 2024
£ £
Motor vehicles 109,439 225,894
Page 4
Page 5
6. Secured Creditors
Of the creditors the following amounts are secured.
31 October 2025 31 October 2024
£ £
Net obligations under finance lease and hire purchase contracts 16,057 74,729
7. Obligations Under Finance Leases and Hire Purchase
31 October 2025 31 October 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 16,057 58,672
Later than one year and not later than five years - 16,057
16,057 74,729
16,057 74,729
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 November 2024 115,015 115,015
Accelerated capital allowances (53,746 ) (53,746 )
Balance at 31 October 2025 61,269 61,269
9. Share Capital
31 October 2025 31 October 2024
£ £
Allotted, Called up and fully paid 400 400
10. Ultimate Controlling Party
The company's ultimate controlling party is R J Trevail Limited by virtue of its ownership of 100% of the issued share capital in the company.
Page 5