REGISTERED NUMBER: 04769444 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Hughes Plant Hire Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J P Hughes

SECRETARY:

Mr J P Hughes

REGISTERED OFFICE:

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

REGISTERED NUMBER:

04769444 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Tangible assets

4

2,677,091

2,401,684

Investments

5

279

279

2,677,370

2,401,963

CURRENT ASSETS

Debtors

6

736,880

348,771

Cash at bank and in hand

1,568,288

1,408,972

2,305,168

1,757,743

CREDITORS

Amounts falling due within one year

7

921,850

555,340

NET CURRENT ASSETS

1,383,318

1,202,403

TOTAL ASSETS LESS CURRENT LIABILITIES

4,060,688

3,604,366

CREDITORS

Amounts falling due after more than one year

8

(153,935

)

(122,475

)

PROVISIONS FOR LIABILITIES

(665,724

)

(599,345

)

NET ASSETS

3,241,029

2,882,546

CAPITAL AND RESERVES

Called up share capital

1

1

Capital redemption reserve

1

1

Retained earnings

3,241,027

2,882,544

SHAREHOLDERS' FUNDS

3,241,029

2,882,546

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 August 2026 and were signed by:

Mr J P Hughes - Director

1.	STATUTORY INFORMATION

Hughes Plant Hire 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

30% on reducing balance and 25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

Hire purchase and leasing commitments

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.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2024

897,798

6,921,144

7,818,942

Additions

148,925

876,090

1,025,015

Disposals

-

(575,332

)

(575,332

)

At 30 November 2025

1,046,723

7,221,902

8,268,625

DEPRECIATION

At 1 December 2024

-

5,417,258

5,417,258

Charge for year

-

666,260

666,260

Eliminated on disposal

-

(491,984

)

(491,984

)

At 30 November 2025

-

5,591,534

5,591,534

NET BOOK VALUE

At 30 November 2025

1,046,723

1,630,368

2,677,091

At 30 November 2024

897,798

1,503,886

2,401,684

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

Plant and

machinery

etc

£

COST

At 1 December 2024

1,093,100

Additions

314,000

Disposals

(22,500

)

Transfer to ownership

(720,600

)

At 30 November 2025

664,000

DEPRECIATION

At 1 December 2024

560,431

Charge for year

133,651

Eliminated on disposal

(5,625

)

Transfer to ownership

(425,415

)

At 30 November 2025

263,042

NET BOOK VALUE

At 30 November 2025

400,958

At 30 November 2024

532,669

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2024

and 30 November 2025

279

NET BOOK VALUE

At 30 November 2025

279

At 30 November 2024

279

Made up of the following : Shares Nominal Value

Shares in North East Buildings & Developments Ltd 27 £1

Shares in Entec Ltd 2 £1

Shares in Barwick Homes Ltd 50 £1

Shares in HPH Hartlepool Ltd 100 £1

Shares in Entec (UK) Bioplant Ltd 100 £1

TOTALS 279

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade debtors

337,998

224,665

Other debtors

398,882

124,106

736,880

348,771

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Bank loans and overdrafts

15,831

-

Hire purchase contracts

197,977

136,138

Trade creditors

493,548

118,039

Taxation and social security

124,335

211,474

Other creditors

90,159

89,689

921,850

555,340

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/11/25

30/11/24

£

£

Hire purchase contracts

153,935

122,475

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30/11/25

30/11/24

£

£

Mr J P Hughes

Balance outstanding at start of year

26,215

-

Amounts advanced

22,262

26,215

Amounts repaid

(7,256

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

41,221

26,215

Interest has been charged on the above loan.

10.

CONTROL

Hughes Plant Hire Limited is under the control of the directors.