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

REGISTERED NUMBER: SC086036 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

STIRLING PLANT (HIRE & SALES) LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

232,330

232,417

CURRENT ASSETS

Debtors

5

38,255

51,455

Cash at bank

285,994

271,559

324,249

323,014

CREDITORS

Amounts falling due within one year

6

36,737

36,189

NET CURRENT ASSETS

287,512

286,825

TOTAL ASSETS LESS CURRENT
LIABILITIES

519,842

519,242

CAPITAL AND RESERVES

Called up share capital

450

90

Revaluation reserve

7

33,000

Capital redemption reserve

(42,179

)

(42,179

)

Retained earnings

528,571

528,331

SHAREHOLDERS' FUNDS

519,842

519,242

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 August 2026 and were signed by:

M Stewart - Director

1.	STATUTORY INFORMATION

Stirling Plant (Hire & Sales) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC086036

Registered office:

Milton Mill

Whins of Milton

Stirling

FK7 8EW

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 and revenue recognition

Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

Motor

property

vehicles

Totals

£

COST

At 1 January 2025

and 31 December 2025

232,330

9,972

242,302

DEPRECIATION

At 1 January 2025

-

9,885

Charge for year

-

87

At 31 December 2025

-

9,972

NET BOOK VALUE

At 31 December 2025

232,330

-

232,330

At 31 December 2024

232,330

87

232,417

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Loans to associate companies

38,255

51,455

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Tax

35

1,449

VAT

816

736

Other creditors

12,813

Directors' current accounts

2,145

203

Accruals and deferred income

20,928

20,988

36,737

36,189

7.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

33,000

8.	RELATED PARTY DISCLOSURES

The company is related to the following parties due to common ownership and control:

Plot 1 Limited

Thomas W. Stewart & Company Limited

The balances due from the related parties are as follows:

31/12/25

31/12/24

£

Plot 1 Limited

42,800

56,000

Thomas W. Stewart & Company Limited

(4,545

)

(4,545

)

The total is disclosed in note 6 of the financial statements.

9.	ULTIMATE CONTROLLING PARTY

The company is owned and controlled by the director and his immediate family.