A R PLANT HIRE LIMITED - Filleted accounts

Registered number

05175265

A R PLANT HIRE LIMITED

Unaudited Filleted Accounts

31 July 2025

A R PLANT HIRE LIMITED
Registered number:		05175265
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		17,250			18,400
Tangible assets	4		479,274			469,637
			496,524			488,037

Current assets
Stocks		35,000			35,000
Debtors	5	5,788			2,295
		40,788			37,295

Creditors: amounts falling due within one year	6	(213,159)			(238,841)

Net current liabilities			(172,371)			(201,546)

Total assets less current liabilities			324,153			286,491

Creditors: amounts falling due after more than one year	7		(88,805)			(86,991)


Net assets			235,348			199,500

Capital and reserves
Called up share capital			100			100
Share premium			10,000			10,000
Profit and loss account			225,248			189,400

Shareholders' funds			235,348			199,500

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



A. Hague
Director
Approved by the board on 17 July 2026

A R PLANT HIRE LIMITED
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	10% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 August 2024				23,000
	At 31 July 2025				23,000

	Amortisation
	At 1 August 2024				4,600
	Provided during the year				1,150
	At 31 July 2025				5,750

	Net book value
	At 31 July 2025				17,250
	At 31 July 2024				18,400

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 August 2024				503,042
	Additions				59,590
	Disposals				(42,950)
	At 31 July 2025				519,682

	Depreciation
	At 1 August 2024				33,405
	Charge for the year				7,073
	On disposals				(70)
	At 31 July 2025				40,408

	Net book value
	At 31 July 2025				479,274
	At 31 July 2024				469,637


5	Debtors		2025		2024
£				£

	Trade debtors		4,788		1,295
	Other debtors		1,000		1,000
			5,788		2,295


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest		80,338		27,699
	Bank loans and overdrafts		58,431		52,746
	Obligations under finance lease and hire purchase contracts		35,999		58,750
	Trade creditors		933		1,439
	Directors loan account		408		81,935
	Corporation tax		12,362		-
	Other taxes and social security costs		3,606		-
	Value Added Tax		18,632		14,612
	Other creditors		2,450		1,660
			213,159		238,841


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Obligations under finance lease and hire purchase contracts		88,805		86,991


8	Other information

	A R PLANT HIRE LIMITED is a private company limited by shares and incorporated in England.