KMC Plant & Tool Hire Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14423747

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		17,307		24,019

			17,307		24,019
CURRENT ASSETS
Debtors	5	3,128		223
Cash at bank and in hand		1,025		335

		4,153		558
Creditors: Amounts Falling Due Within One Year	6	(7,351 )		(6,854 )

NET CURRENT ASSETS (LIABILITIES)			(3,198 )		(6,296 )

TOTAL ASSETS LESS CURRENT LIABILITIES			14,109		17,723

Creditors: Amounts Falling Due After More Than One Year	7		(14,066 )		(20,684 )

NET ASSETS/(LIABILITIES)			43		(2,961 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			42		(2,962 )

SHAREHOLDERS' FUNDS			43		(2,961)

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KMC Plant & Tool Hire Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kane Cartwright

Director

17/02/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

KMC Plant & Tool Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14423747 . The registered office is 63 Amos Way, Sibsey, Boston, Lincolnshire, PE22 0SU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance basis
Motor Vehicles	25% reducing balance basis
Computer Equipment	33% straight line basis

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

1Average number of employees, including directors, during the year was: 1 (2024: 1)

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KMC Plant & Tool Hire Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	35,384	-	-	35,384
Additions	3,500	1,500	300	5,300
Disposals	(11,040 )	-	-	(11,040 )

As at 31 October 2025	27,844	1,500	300	29,644

Depreciation
As at 1 November 2024	11,365	-	-	11,365
Provided during the period	5,327	375	100	5,802
Disposals	(4,830 )	-	-	(4,830 )

As at 31 October 2025	11,862	375	100	12,337

Net Book Value
As at 31 October 2025	15,982	1,125	200	17,307

As at 1 November 2024	24,019	-	-	24,019

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	3,128	223

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,405	6,405
Trade creditors	450	(1 )
Other creditors	450	450
Taxation and social security	46	-

	7,351	6,854

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	14,066	20,684

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KMC Plant & Tool Hire Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,405	6,405
Later than one year and not later than five years	14,066	20,684

	20,471	27,089

	20,471	27,089

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Kane Cartwright	223	3,128	223	-	3,128

The above loan is unsecured, interest free and repayable on demand. The directors loan was repaid within 9 months of the financial year end.

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