REGISTERED NUMBER: 01231207 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

Breheny Group Plant Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J N E Breheny

S Aziz

SECRETARY:

S Aziz

REGISTERED OFFICE:

Flordon Road

Creeting St Mary

Ipswich

Suffolk

IP6 8NH

REGISTERED NUMBER:

01231207 (England and Wales)

AUDITORS:

Wright Vigar Limited

Statutory Auditors

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

FIXED ASSETS

Tangible assets

4

-

1,076,654

CURRENT ASSETS

Stocks

-

9,034

Debtors

5

1,161,934

144,249

Cash at bank

907,971

408,674

2,069,905

561,957

CREDITORS

Amounts falling due within one year

6

466,557

580,770

NET CURRENT ASSETS/(LIABILITIES)

1,603,348

(18,813

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,603,348

1,057,841

CREDITORS

Amounts falling due after more than one year

7

-

18,072

NET ASSETS

1,603,348

1,039,769

CAPITAL AND RESERVES

Called up share capital

9

24

24

Revaluation reserve

10

90

90

Capital redemption reserve

10

76

76

Retained earnings

10

1,603,158

1,039,579

SHAREHOLDERS' FUNDS

1,603,348

1,039,769

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 17 August 2026 and were signed on its behalf by:

J N E Breheny - Director

1.	STATUTORY INFORMATION

Breheny Group 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.

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.

The company ceased trading on 31 March 2026. The financial statements have been prepared on a basis other than going concern.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover comprises the value of contracting work executed during the year. The value of contracting work is based on measured valuations, incorporating profit earned to the valuation date and adjusted for any anticipated losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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 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.

Leased plant and machinery

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2025

2,605,062

Disposals

(2,605,062

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

1,528,408

Charge for year

184,587

Eliminated on disposal

(1,712,995

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

1,076,654

All fixed assets held by the company are used in the hiring of plant and equipment to its customers.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

147,550

Transfer to ownership

(147,550

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

63,050

Charge for year

23,118

Transfer to ownership

(86,168

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

84,500

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

927,440

68,539

Other debtors

234,494

75,710

1,161,934

144,249

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

34,830

Trade creditors

892

8,258

Taxation and social security

459,065

47,792

Other creditors

6,600

489,890

466,557

580,770

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

18,072

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

-

52,902

The debts are secured over the assets concerned.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

47

Ordinary shares

50p

24

24

10.

RESERVES

Capital

Retained

Revaluation

redemption

earnings

reserve

reserve

Totals

£

£

£

£

At 1 April 2025

1,039,579

90

76

1,039,745

Profit for the year

563,579

563,579

At 31 March 2026

1,603,158

90

76

1,603,324

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kevin Shaw BSc FCA (Senior Statutory Auditor)

for and on behalf of Wright Vigar Limited

12.	OTHER FINANCIAL COMMITMENTS

The company is party to an intercompany guarantee agreement, with an unlimited guarantee given by Breheny Group Limited, all subsidiaries within the Breheny Group, and by Breheny Group Plant Limited, Redbourne Homes (Epworth) Limited and Redbourne Homes (Warboys) Limited. This is supported by debentures by Breheny Group Limited, by all subsidiaries within the Breheny Group, and by Breheny Group Plant Limited, Redbourne Homes (Epworth) Limited and Redbourne Homes (Warboys) Limited.

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J N E Breheny, a director, by virtue of his share holdings in the company.