R S Plant Hire Limited


Directors	Rodney Treneman Stidston
	Timothy William Stidston
	Tina Stidston


Company Secretary	Tina Stidston


Registered Address	Easton Court Farm, Thurlestone
	Kingsbridge
	Devon
	TQ7 3LT


Registered Number	05350439 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		197,536		218,950
			197,536		218,950
Current assets
Stocks	5	6,250		8,500
Debtors	6	27,881		25,306
Cash at bank and on hand		16,832		20,851
		50,963		54,657
Creditors amounts falling due within one year	7	(126,311)		(156,133)
Net current assets (liabilities)			(75,348)		(101,476)
Total assets less current liabilities			122,188		117,474
Creditors amounts falling due after one year	8		-		(1,745)
Provisions for liabilities	9		(37,532)		(41,600)
Net assets			84,656		74,129
Capital and reserves
Called up share capital			200		200
Profit and loss account			84,456		73,929
Shareholders' funds			84,656		74,129

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 July 2026, and are signed on its behalf by:

Tina Stidston
Director
Registered Company No. 05350439

R S Plant Hire Limited

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	20
Plant and machinery	15	-
Vehicles	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 March 25	60,000	60,000
At 28 February 26	60,000	60,000
Amortisation and impairment
At 01 March 25	60,000	60,000
At 28 February 26	60,000	60,000
Net book value
At 28 February 26	-	-
At 28 February 25	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 March 25	41,471	402,702	83,554	3,880	531,607
Additions	2,011	10,197	-	2,923	15,131
Disposals	-	(4,980)	(5,234)	(946)	(11,160)
At 28 February 26	43,482	407,919	78,320	5,857	535,578
Depreciation and impairment
At 01 March 25	21,912	218,571	68,344	3,830	312,657
Charge for year	2,154	28,663	3,789	567	35,173
On disposals	-	(3,661)	(5,181)	(946)	(9,788)
At 28 February 26	24,066	243,573	66,952	3,451	338,042
Net book value
At 28 February 26	19,416	164,346	11,368	2,406	197,536
At 28 February 25	19,559	184,131	15,210	50	218,950

5.	Stocks

	2026	2025
	£	£
Raw materials and consumables	4,750	-
Work in progress	1,500	8,500
Total	6,250	8,500

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	19,218	18,294
Other debtors	2,750	271
Prepayments and accrued income	5,913	6,741
Total	27,881	25,306

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	16,830	25,989
Bank borrowings and overdrafts	1,746	7,001
Taxation and social security	6,758	4,625
Other creditors	85,971	104,300
Accrued liabilities and deferred income	15,006	14,218
Total	126,311	156,133

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	1,745
Total	-	1,745

9.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	37,532	41,600
Total	37,532	41,600

10.	Related party transactions
	At the year end the company owed Tina & Rodney Stidston, Directors £14,984 (2025 - £26,321). At the year end the company owed Timothy Stidston, Director £66,268 (2025 - £73,457).