REGISTERED NUMBER: 06044686 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2025

FOR

CALL 2 HIRE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A J Williams

Mrs J Williams

Mr D J Roberts

REGISTERED OFFICE:

Unit G

Horselunges Industrial Estate

Hellingly

East Sussex

BN27 4HD

REGISTERED NUMBER:

06044686 (England and Wales)

ACCOUNTANTS:

Honey Barrett Limited

53 Gildredge Road

Eastbourne

East Sussex

BN21 4SF

FIXED ASSETS

Tangible assets

5

579,278

483,983

CURRENT ASSETS

Stocks

6

2,670

1,545

Debtors

7

16,195

18,376

Cash at bank

93,191

113,155

112,056

133,076

CREDITORS

Amounts falling due within one year

8

281,974

209,609

NET CURRENT LIABILITIES

(169,918

)

(76,533

)

TOTAL ASSETS LESS CURRENT LIABILITIES

409,360

407,450

CREDITORS

Amounts falling due after more than one year

9

(23,087

)

(22,263

)

PROVISIONS FOR LIABILITIES

11

(126,267

)

(91,957

)

NET ASSETS

260,006

293,230

CAPITAL AND RESERVES

Called up share capital

12

340

340

Retained earnings

259,666

292,890

SHAREHOLDERS' FUNDS

260,006

293,230

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

Mr D J Roberts - Director

1.	STATUTORY INFORMATION

Call 2 Hire Ltd 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.	STATEMENT OF COMPLIANCE

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

- 15% on reducing balance

Fixtures and fittings

- 15% on cost

Motor vehicles

- 25% on reducing balance

Equipment

- 20% straight line

All fixed assets are initially recorded at cost.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities, like trade and other accounts receivable and payable, loans from banks and other third parties and loans to / from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted transaction price less any impairment.

If the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet and measured as detailed above.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Finance costs are charged to the profit and loss over the term of the financial asset / liability using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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 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 is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

696,061

4,161

79,250

581

780,053

Additions

200,709

229

-

-

200,938

Disposals

(26,017

)

(1,896

)

-

-

(27,913

)

At 31 December 2025

870,753

2,494

79,250

581

953,078

DEPRECIATION

At 1 January 2025

260,631

3,536

31,855

48

296,070

Charge for year

79,630

366

11,848

117

91,961

Eliminated on disposal

(12,380

)

(1,851

)

-

-

(14,231

)

At 31 December 2025

327,881

2,051

43,703

165

373,800

NET BOOK VALUE

At 31 December 2025

542,872

443

35,547

416

579,278

At 31 December 2024

435,430

625

47,395

533

483,983

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 January 2025

218,630

Additions

148,025

Transfer to ownership

(136,680

)

At 31 December 2025

229,975

DEPRECIATION

At 1 January 2025

32,984

Charge for year

24,078

Transfer to ownership

(26,287

)

At 31 December 2025

30,775

NET BOOK VALUE

At 31 December 2025

199,200

At 31 December 2024

185,646

6.

STOCKS

2025

2024

£

£

Stocks

2,670

1,545

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,805

12,241

Prepayments and accrued income

5,390

6,135

16,195

18,376

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,395

10,131

Hire purchase contracts

85,284

68,046

Trade creditors

8,417

6,331

Amounts owed to group undertakings

60,068

25,318

Corporation tax

-

1,775

PAYE and social security

1,733

2,302

VAT

16,066

19,170

Other creditors

9,873

545

Directors' current accounts

92,972

72,972

Accruals and deferred income

3,166

3,019

281,974

209,609

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

4,649

Hire purchase contracts

23,087

17,614

23,087

22,263

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

108,371

85,660

The hire purchase agreements are secured against the assets held under such agreements.

There is a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, uncalled capital, buildings, fixtures, fixed plant & machinery.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

126,267

91,957

Deferred tax

£

Balance at 1 January 2025

91,957

Provided during year

34,310

Balance at 31 December 2025

126,267

The deferred tax provision has been remeasured at the full corporation tax rate of 25%, resulting in a charge of £29,039 recognised in the current year.

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

160

Ordinary A

£1

160

160

90

Ordinary B

£1

90

90

90

Ordinary C

£1

90

90

340

340

13.	RELATED PARTY DISCLOSURES

At the balance sheet date, there is an amount owing to a company which has a participating interest in Call 2 Hire Ltd of £60,068 (2024: £25,318). The loan is interest free and repayable on demand.