REGISTERED NUMBER: SC628132 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

CS Plant Hire Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C M Sinclair

Mr C Stuart

REGISTERED OFFICE:

Colleigh Cottage

Fintray

Aberdeen

AB21 0YT

REGISTERED NUMBER:

SC628132 (Scotland)

ACCOUNTANTS:

BW Accountancy Services Limited

25a Market Place

Inverurie

AB51 3PU

FIXED ASSETS

Tangible assets

4

103,666

126,233

CURRENT ASSETS

Debtors

5

4,763

11,235

Cash at bank

6,157

5,554

10,920

16,789

CREDITORS

Amounts falling due within one year

6

109,523

125,780

NET CURRENT LIABILITIES

(98,603

)

(108,991

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,063

17,242

CREDITORS

Amounts falling due after more than one year

7

18,381

34,804

NET LIABILITIES

(13,318

)

(17,562

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(13,418

)

(17,662

)

(13,318

)

(17,562

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

Mr C M Sinclair - Director

Mr C Stuart - Director

1.	STATUTORY INFORMATION

CS Plant Hire Ltd is a private company, limited by shares , registered in Scotland. 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

At 30 April 2025 the company's liabilities exceeded its total assets. The financial statements have been prepared on the going concern basis which assumes the company will continue to in operational existence for the foreseeable future. The validity of this assumption is based upon the continued support of the director.

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

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Hire purchase and leasing commitments

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 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

194,342

31,195

1,290

226,827

Additions

3,366

-

-

3,366

At 30 April 2025

197,708

31,195

1,290

230,193

DEPRECIATION

At 1 May 2024

88,693

11,230

671

100,594

Charge for year

21,785

3,993

155

25,933

At 30 April 2025

110,478

15,223

826

126,527

NET BOOK VALUE

At 30 April 2025

87,230

15,972

464

103,666

At 30 April 2024

105,649

19,965

619

126,233

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

4,763

11,235

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

14,423

23,027

Trade creditors

-

451

Taxation and social security

1,146

2,282

Other creditors

93,954

100,020

109,523

125,780

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

18,048

32,471

Other creditors

333

2,333

18,381

34,804