REGISTERED NUMBER: 07286018 (England and Wales)

VUS PLANT LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G C Barker

Mr M R Hodgson

Mr I Naylor

Mr N Moore

REGISTERED OFFICE:

Cotes Park Lane,

Cotes Park Ind Est,

Somercotes

Alfreton

Derrbyshire

DE55 4NJ

REGISTERED NUMBER:

07286018 (England and Wales)

ACCOUNTANTS:

ApC

Chartered Accountants

7 St John Street

Mansfield

Nottinghamshire

NG18 1QH

FIXED ASSETS

Tangible assets

5

1,318,853

1,256,427

CURRENT ASSETS

Debtors

6

2,738,667

2,684,321

Cash at bank

110

-

2,738,777

2,684,321

CREDITORS

Amounts falling due within one year

7

304,789

269,852

NET CURRENT ASSETS

2,433,988

2,414,469

TOTAL ASSETS LESS CURRENT LIABILITIES

3,752,841

3,670,896

CREDITORS

Amounts falling due after more than one year

8

(1,149,161

)

(1,302,496

)

PROVISIONS FOR LIABILITIES

(329,713

)

(314,107

)

NET ASSETS

2,273,967

2,054,293

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,273,867

2,054,193

SHAREHOLDERS' FUNDS

2,273,967

2,054,293

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

Mr G C Barker - Director

1.	STATUTORY INFORMATION

VUS Plant Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the value excluding Value Added Tax of plant and vehicle hire provided to customers during the year. In respect of plant and vehicle hire provided, all income is taken to profit and loss at the same point as the right to receive consideration has been acquired.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business has been fully amortised in the current year.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

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.

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

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

Financial instruments

Financial instruments 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. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2025

2,756,674

293,789

3,050,463

Additions

282,681

2,236

284,917

Disposals

(58,142

)

-

(58,142

)

At 31 March 2026

2,981,213

296,025

3,277,238

DEPRECIATION

At 1 April 2025

1,580,712

213,324

1,794,036

Charge for year

199,953

12,324

212,277

Eliminated on disposal

(47,928

)

-

(47,928

)

At 31 March 2026

1,732,737

225,648

1,958,385

NET BOOK VALUE

At 31 March 2026

1,248,476

70,377

1,318,853

At 31 March 2025

1,175,962

80,465

1,256,427

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

VAT

28,648

5,953

Prepayments and accrued income

2,962

5,128

31,610

11,081

Amounts falling due after more than one year:

Amounts owed by group undertakings

2,707,057

2,673,240

Aggregate amounts

2,738,667

2,684,321

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

219,691

168,085

Trade creditors

25,697

25,670

Corporation tax

56,664

73,712

Accruals and deferred income

2,737

2,385

304,789

269,852

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

242,157

210,493

Bank loans - 2-5 years

380,437

622,594

Hire purchase contracts

526,567

469,409

1,149,161

1,302,496

9.	RELATED PARTY DISCLOSURES

Amounts owed by the group undertakings at 31 March 2026 was: £2,707,057 (2025: £2,673,240)

Amounts owed to the group undertakings at 31 March 2026 was: NIL (2025: NIL).

VUS Plant Limited is 100% owned by VUS Group Limited, registered office Cotes Park Lane, Summercotes, Alfreton, Derbyshire, England, DE55 4NJ.