06271015falsethe suplly of new and secondhand construction equipment, parts and repairs2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/cd:Director12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-12-31http://www.companieshouse.gov.uk/cd:Director22025-01-012025-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-01-012025-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-01-012025-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22025-01-012025-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-12-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FRS1022025-01-012025-12-31http://www.companieshouse.gov.uk/2025-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-01-012025-12-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-01-012025-12-31iso4217:GBPxbrli:sharesxbrli: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 THEYEARENDED31/12/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
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
20252024
Notes££
FIXED ASSETS
Tangible assets3725,851777,373
CURRENT ASSETS
Stock1,182,5971,155,436
Debtors5432,659430,375
Cash at bank and in hand323,486213,149
1,938,7421,798,960
CREDITORS: Amounts falling due within one year6782,645635,110
NET CURRENT ASSETS1,156,0971,163,850
TOTAL ASSETS LESS CURRENT LIABILITIES1,881,9481,941,223
PROVISIONS FOR LIABILITIES AND CHARGES823,83636,717
NET ASSETS1,858,1121,904,506
CAPITAL AND RESERVES
Called up share capital91,9471,500
Profit and loss account1,856,1651,903,006
SHAREHOLDERS' FUNDS1,858,1121,904,506
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 Machinerystraight line 20%
Commercial Vehiclesstraight line 25%
Fixtures and Fittingsstraight line 20%
Motor Carsstraight 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 AndPlant and
BuildingsMachinery Etc.Total
£££
Cost
At 01/01/2025630,507402,7671,033,274
Additions-18,32218,322
Disposals-(38,819)(38,819)
At 31/12/2025630,507382,2701,012,777
Depreciation
At 01/01/2025-255,901255,901
Disposals-(22,458)(22,458)
For the year-53,48353,483
At 31/12/2025-286,926286,926
Net Book Amounts
At 31/12/2025630,50795,344725,851
At 31/12/2024630,507146,866777,373
4. STOCK 20252024
££
Stock comprises:
Stock1,182,5971,155,436
1,182,5971,155,436
Plant and Engineering Services Limited
5. DEBTORS 20252024
££
Amounts falling due within one year:
Trade debtors420,415421,555
Other debtors12,2448,820
432,659430,375
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
Trade creditors467,059371,533
Taxation and social security280,52161,098
Other creditors35,065202,479
782,645635,110
7. EMPLOYEES
20252024
No.No.
Average number of employees1515
8. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation23,83636,717
23,83636,717
Plant and Engineering Services Limited
9. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
1500 Ordinary shares of £1 each15001500
447 Class A shares of £1 each447
1,9471,500
New shares issued during period:
447 Class A shares of £1 each447
447-