06271015 false the suplly of new and secondhand construction equipment, parts and repairs 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2024-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-12-31 http://www.companieshouse.gov.uk/cd:Director1 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-12-31 http://www.companieshouse.gov.uk/cd:Director2 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass2 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-12-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-12-31 http://www.companieshouse.gov.uk/2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2024-12-31 http://www.companieshouse.gov.uk/cd:FRS102 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2025-12-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/cd:FilletedAccounts 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 06271015
Plant and Engineering Services Limited
ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
Prepared By:
Adderley & Co.
Chartered Accountants
1A Manor Orchard
Abbotskerswell
Newton Abbot
Devon
TQ12 5PR

Plant and Engineering Services Limited

ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
DIRECTORS
J Prior
M Adderley
REGISTERED OFFICE
Beare Works
Beare, Broadclyst
Exeter
Devon
EX5 3JX
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06271015
ACCOUNTANTS
Adderley & Co.
Chartered Accountants
1A Manor Orchard
Abbotskerswell
Newton Abbot
Devon
TQ12 5PR

Plant and Engineering Services Limited

ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

Plant and Engineering Services Limited

BALANCE SHEET AT 31/12/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 725,851 |  |  |  | 777,373
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 1,182,597 |  |  |  | 1,155,436 |  |
Debtors |  | 5 |  | 432,659 |  |  |  | 430,375 |  |
Cash at bank and in hand |  |  |  | 323,486 |  |  |  | 213,149 |  |
|  |  |  | 1,938,742 |  |  |  | 1,798,960 |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 782,645 |  |  |  | 635,110 |  |
NET CURRENT ASSETS |  |  |  |  |  | 1,156,097 |  |  |  | 1,163,850
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 1,881,948 |  |  |  | 1,941,223
PROVISIONS FOR LIABILITIES AND CHARGES |  | 8 |  |  |  | 23,836 |  |  |  | 36,717
NET ASSETS |  |  |  |  |  | 1,858,112 |  |  |  | 1,904,506
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 1,947 |  |  |  | 1,500
Profit and loss account |  |  |  |  |  | 1,856,165 |  |  |  | 1,903,006
SHAREHOLDERS' FUNDS |  |  |  |  |  | 1,858,112 |  |  |  | 1,904,506
For the year ending 31/12/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 16/07/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
J Prior |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Plant and Engineering Services Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/12/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | straight line 20%
Commercial Vehicles |  | straight line 25%
Fixtures and Fittings |  | straight line 20%
Motor Cars |  | straight line 25%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

Plant and Engineering Services Limited

2. INTANGIBLE FIXED ASSETS
Cost
At 31/12/2025
Depreciation
At 31/12/2025
Net Book Amounts
At 31/12/2025

3. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Land And |  | Plant and |  |
|  | Buildings |  | Machinery Etc. |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 01/01/2025 |  | 630,507 |  | 402,767 |  | 1,033,274
Additions |  | - |  | 18,322 |  | 18,322
Disposals |  | - |  | (38,819) |  | (38,819)
At 31/12/2025 |  | 630,507 |  | 382,270 |  | 1,012,777
Depreciation |  |  |  |  |  |
At 01/01/2025 |  | - |  | 255,901 |  | 255,901
Disposals |  | - |  | (22,458) |  | (22,458)
For the year |  | - |  | 53,483 |  | 53,483
At 31/12/2025 |  | - |  | 286,926 |  | 286,926
Net Book Amounts |  |  |  |  |  |
At 31/12/2025 |  | 630,507 |  | 95,344 |  | 725,851
At 31/12/2024 |  | 630,507 |  | 146,866 |  | 777,373

4. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 1,182,597 |  | 1,155,436
|  |  |  | 1,182,597 |  | 1,155,436

Plant and Engineering Services Limited

5. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year: |  |  |  |  |  |
Trade debtors |  |  |  | 420,415 |  | 421,555
Other debtors |  |  |  | 12,244 |  | 8,820
|  |  |  | 432,659 |  | 430,375

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Trade creditors |  |  |  | 467,059 |  | 371,533
Taxation and social security |  |  |  | 280,521 |  | 61,098
Other creditors |  |  |  | 35,065 |  | 202,479
|  |  |  | 782,645 |  | 635,110

7. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 15 |  | 15

8. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 23,836 |  | 36,717
|  |  |  | 23,836 |  | 36,717

Plant and Engineering Services Limited

9. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
1500 Ordinary shares of £1 each |  |  |  | 1500 |  | 1500
447 Class A shares of £1 each |  |  |  | 447 |  |
|  |  |  | 1,947 |  | 1,500
New shares issued during period: |  |  |  |  |  |
447 Class A shares of £1 each |  |  |  | 447 |  |
|  |  |  | 447 |  | -