Pump And Plant Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02925925 (England and Wales)

Financial Statements

for the Year Ended 31 May 2026

for

Pump And Plant Services Limited

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

Directors:

Mr P E Sandy

Mr. A Challenor

Mrs L D Hill

Mr M Sandy

Registered office:

Unit 1 Knowle Sands Ind. Estate

Highley Road

Bridgnorth

Shropshire

WV16 5JL

Registered number:

02925925 (England and Wales)

Accountants:

Hughes & Co.

The Stables

Broseley Hall

Church Street

Broseley

Shropshire

TF12 5DG

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pump And Plant Services Limited for the year ended 31 May 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Pump And Plant Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pump And Plant Services Limited and state those matters that we have agreed to state to the Board of Directors of Pump And Plant Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Pump And Plant Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pump And Plant Services Limited. You consider that Pump And Plant Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pump And Plant Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hughes & Co.

The Stables

Broseley Hall

Church Street

Broseley

Shropshire

TF12 5DG

20 August 2026

Fixed assets

Tangible assets

4

1,093,161

1,178,168

Current assets

Stocks

195,395

192,909

Debtors

5

251,414

236,754

Cash at bank and in hand

674

447,483

430,337

Creditors

Amounts falling due within one year

6

509,976

439,645

Net current liabilities

(62,493

)

(9,308

)

Total assets less current liabilities

1,030,668

1,168,860

Creditors

Amounts falling due after more than one
year

7

(388,241

)

(498,523

)

Provisions for liabilities

(4,256

)

(4,256

)

Net assets

638,171

666,081

Capital and reserves

Called up share capital

8

10,526

Share premium

9

8,000

Retained earnings

9

619,645

647,555

Shareholders' funds

638,171

666,081

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 20 August 2026 and were signed on its behalf by:

Mr M Sandy - Director

1.	STATUTORY INFORMATION

Pump And Plant Services 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

25% on reducing balance

Hire fleet

-

25% on reducing balance

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

Hire fleet

vehicles

Totals

£

Cost

At 1 June 2025

933,122

347,379

475,411

404,686

2,160,598

Additions

-

28,984

Disposals

-

(68,597

)

(68,597

)

At 31 May 2026

933,122

347,379

475,411

365,073

2,120,985

Depreciation

At 1 June 2025

144,748

171,404

280,586

385,692

982,430

Charge for year

22,294

43,993

27,461

20,243

113,991

Eliminated on disposal

-

(68,597

)

(68,597

)

At 31 May 2026

167,042

215,397

308,047

337,338

1,027,824

Net book value

At 31 May 2026

766,080

131,982

167,364

27,735

1,093,161

At 31 May 2025

788,374

175,975

194,825

18,994

1,178,168

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

242,239

224,282

Other debtors

5,538

6,478

Prepayments and accrued income

3,637

5,994

251,414

236,754

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

155,531

196,765

Hire purchase contracts

25,866

28,611

Trade creditors

205,295

137,435

Corporation tax

88,551

63,902

Social security and other taxes

4,871

4,935

VAT

43,191

43,201

Invoice discounting

(17,429

)

(39,530

)

Directors' current accounts

-

226

Accruals and deferred income

4,100

509,976

439,645

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans more 5 yr by instal

371,141

485,456

Hire purchase contracts

17,100

13,067

388,241

498,523

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

371,141

485,456

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

10,526

Ordinary shares

1

10,526

9.

RESERVES

Retained

Share

earnings

premium

Totals

£

At 1 June 2025

647,555

8,000

655,555

Profit for the year

11,790

Dividends

(39,700

)

(39,700

)

At 31 May 2026

619,645

8,000

627,645

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors.