DAB Plant Hire & Sales Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06582358 (England and Wales)

Financial Statements for the Year Ended 30 November 2025

for

DAB Plant Hire & Sales Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M C Merrigan

D M Doherty

REGISTERED OFFICE:

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

REGISTERED NUMBER:

06582358 (England and Wales)

AUDITORS:

Duncan & Toplis Audit Limited

Statutory Auditor

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

3,118,304

2,493,634

CURRENT ASSETS

Stocks

10,000

Debtors

5

291,147

205,683

Cash at bank

174,940

170,197

476,087

385,880

CREDITORS

Amounts falling due within one year

6

(495,805

)

(443,199

)

NET CURRENT LIABILITIES

(19,718

)

(57,319

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,098,586

2,436,315

CREDITORS

Amounts falling due after more than one
year

7

(372,136

)

(313,442

)

PROVISIONS FOR LIABILITIES

(695,088

)

(623,409

)

NET ASSETS

2,031,362

1,499,464

CAPITAL AND RESERVES

Called up share capital

44

Capital redemption reserve

56

Retained earnings

2,031,262

1,499,364

SHAREHOLDERS' FUNDS

2,031,362

1,499,464

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

D M Doherty - Director

1.	STATUTORY INFORMATION

DAB Plant Hire & Sales 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 financial statements are prepared on the going concern basis which assumes the company will continue to trade. This depends on the ability of the Directors to maintain the necessary financial support.

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 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

-

16.67% on cost

Motor vehicles

-

16.67% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and estimated selling price less costs to complete and sell, 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 Statement of Income and Retained Earnings, 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.

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.

Hire purchase and leasing commitments

Assets obtained under the 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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 December 2024

2,564,277

976,701

3,540,978

Additions

938,095

554,233

1,492,328

Disposals

(352,700

)

(260,648

)

(613,348

)

At 30 November 2025

3,149,672

1,270,286

4,419,958

DEPRECIATION

At 1 December 2024

657,863

389,481

1,047,344

Charge for year

419,379

166,846

586,225

Eliminated on disposal

(160,187

)

(171,728

)

(331,915

)

At 30 November 2025

917,055

384,599

1,301,654

NET BOOK VALUE

At 30 November 2025

2,232,617

885,687

3,118,304

At 30 November 2024

1,906,414

587,220

2,493,634

The net book value of assets held under hire purchase contracts, included above, total £1,472,094 (2024 - £1,433,173).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Amounts owed by group undertakings

178,969

188,281

Other debtors

112,178

17,402

291,147

205,683

Other debtors includes prepayments and accrued income of £20,389 (2024 - £17,402).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Hire purchase contracts

424,206

332,515

Trade creditors

4,012

4,232

Taxation and social security

44,006

85,008

Other creditors

23,581

21,444

495,805

443,199

Other creditors includes accruals and deferred income of £19,361 (2024 - £20,147).

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.11.25

30.11.24

£

Hire purchase contracts

372,136

313,442

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

Hire purchase contracts

796,342

645,957

Hire purchase creditors are secured on the assets so acquired.

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

The Report of the Auditors was unqualified.

Matthew Mark Smith FCCA (Senior Statutory Auditor)

for and on behalf of Duncan & Toplis Audit Limited

10.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £27,083 (2024 - £27,083).

11.	ULTIMATE CONTROLLING PARTY

From 30 June 2022 the company is a wholly owned subsidiary of Merrigan & Doherty Holdings Limited, a company incorporated in England and Wales. The registered office of the parent company is Park House, 37 Clarence Street, Leicester, LE1 3RW.

The company's results are included in the consolidated financial statements of Merrigan & Doherty Holdings Limited. These financial statements may be obtained from Companies House, Cardiff, CF4 3UZ.