Ryan Plant Hire Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC630759

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		410,434		427,846

			410,434		427,846
CURRENT ASSETS
Debtors	5	236,614		400,817
Cash at bank and in hand		5,693		20,415

		242,307		421,232
Creditors: Amounts Falling Due Within One Year	6	(360,651 )		(423,475 )

NET CURRENT ASSETS (LIABILITIES)			(118,344 )		(2,243 )

TOTAL ASSETS LESS CURRENT LIABILITIES			292,090		425,603

Creditors: Amounts Falling Due After More Than One Year	7		(189,525 )		(193,844 )

NET ASSETS			102,565		231,759

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			102,555		231,749

SHAREHOLDERS' FUNDS			102,565		231,759

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Ryan Plant Hire Ltd

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Michael Ryan

Director

3rd August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Ryan Plant Hire Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC630759 . The registered office is 30 Overwood Drive, Glasgow, G44 5SG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 6)

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Ryan Plant Hire Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 June 2025	647,093	42,328	689,421
Additions	159,251	95,646	254,897
Disposals	(264,100 )	(23,790 )	(287,890 )

As at 31 May 2026	542,244	114,184	656,428

Depreciation
As at 1 June 2025	239,711	21,864	261,575
Provided during the period	82,720	26,519	109,239
Disposals	(111,066 )	(13,754 )	(124,820 )

As at 31 May 2026	211,365	34,629	245,994

Net Book Value
As at 31 May 2026	330,879	79,555	410,434

As at 1 June 2025	407,382	20,464	427,846

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Plant & Machinery	240,985	168,028
Motor Vehicles	69,794	21,864

	310,779	189,892

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	31,131	212,892
Prepayments and accrued income	510	2,312
Other debtors	201,580	182,220
Inter-company	3,393	3,393

	236,614	400,817

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Ryan Plant Hire Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	133,480	158,182
Trade creditors	90,208	102,358
Bank loans and overdrafts	5,000	5,000
Other taxes and social security	5,193	2,532
VAT	25,775	29,477
Net wages	2,398	-
Other creditors	49,000	89,700
Inter-company creditor	12,646	346
Accruals and deferred income	-	1,500
Director's loan account	36,951	34,380

	360,651	423,475

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	174,509	173,379
Bank loans	15,016	20,465

	189,525	193,844

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	133,480	158,182
Later than one year and not later than five years	174,509	173,379

	307,989	331,561

	307,989	331,561

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

10. Related Party Transactions

During the year the company entered into transcations with a company under common control.

At the year end, the company owed £12,646 to RPH Glasgow Ltd (2025 - £646). The balance is unsecured, interest free and repayable on demand.

At the year end, the company was owed £3,393 by RPR Skips Ltd. (2025 - £3,393). The balance is unsecured, interest free and repayable on demand.

11. Ultimate Controlling Party

The company's ultimate controlling party is Michael Ryan by virtue of his ownership of 100% of the issued share capital in the company.

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