REGISTERED NUMBER: 07029400 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

MARCH HIRE CENTRE LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

44,701

55,709

CURRENT ASSETS

Stocks

1,250

3,000

Debtors

5

29,946

30,446

Cash at bank

17,516

6,411

48,712

39,857

CREDITORS

Amounts falling due within one year

6

84,785

48,220

NET CURRENT LIABILITIES

(36,073

)

(8,363

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,628

47,346

CREDITORS

Amounts falling due after more than one year

7

-

(20,360

)

PROVISIONS FOR LIABILITIES

8

(2,261

)

-

NET ASSETS

6,367

26,986

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6,267

26,886

SHAREHOLDERS' FUNDS

6,367

26,986

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

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

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 July 2026 and were signed by:

Mrs C A Fisher - Director

1.	STATUTORY INFORMATION

March Hire Centre Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07029400

Registered office:

46 Badgeney Road

March

Cambridgeshire

PE15 9AS

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" including the provisions of Section 1A "Small Entities" 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Office & computer equipment

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Office &

Plant and

computer

machinery

equipment

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

116,162

3,760

119,922

DEPRECIATION

At 1 November 2024

63,184

1,029

64,213

Charge for year

10,598

410

11,008

At 31 October 2025

73,782

1,439

75,221

NET BOOK VALUE

At 31 October 2025

42,380

2,321

44,701

At 31 October 2024

52,978

2,731

55,709

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

Plant and

machinery

£

COST

At 1 November 2024

and 31 October 2025

52,200

DEPRECIATION

At 1 November 2024

12,742

Charge for year

7,892

At 31 October 2025

20,634

NET BOOK VALUE

At 31 October 2025

31,566

At 31 October 2024

39,458

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,689

7,006

Other debtors

26,257

23,440

29,946

30,446

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

783

Hire purchase contracts

15,355

10,266

Trade creditors

12,645

11,675

Taxation and social security

2,883

3,756

Other creditors

53,902

21,740

84,785

48,220

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

20,360

8.	PROVISIONS FOR LIABILITIES

2025

£

Deferred tax

2,261

Deferred

tax

£

Balance at 1 November 2024

(2,134

)

Charge to Income Statement during year

2,261

Correction to 2024 provision

2,134

Balance at 31 October 2025

2,261

9.	TRANSACTIONS WITH DIRECTOR

Included in other creditors is a loan from the director to the company amounting to £11,580 (2024 - £11,580). This loan is non-interest bearing and repayable on demand.

10.	RELATED PARTY DISCLOSURES

During the year the company traded on a commercial basis with Roy Fisher Groundworks (March) Ltd. The director is the sole director and shareholder of this company.

Transactions and balances with the Roy Fisher Groundworks (March) Ltd were as follows:-

2025

2024

Sales

£15,072

£12,952

Purchases

£10,474

£14,427

Owed to March Hire Centre Ltd

£0

£232

Owed by March Hire Centre Ltd

£11,807

£7,458

The company also rented premises from Roy Fisher Groundworks (March) Ltd, paying a market rate rent in the year of £7,300 (2024 - £8,760).

Included in other creditors falling due within one year is a loan from Roy Fisher Groundworks (March) Ltd amounting to £37,627 (2024 - £7,410).

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs C A Fisher.