REGISTERED NUMBER: 05770232 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

CSS Plant Hire Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs L Hawtin

I Hawtin

SECRETARY:

Mrs L Hawtin

REGISTERED OFFICE:

County Gate

County Way

Trowbridge

Wiltshire

BA14 7FJ

REGISTERED NUMBER:

05770232 (England and Wales)

FIXED ASSETS

Tangible assets

4

15,360

134,803

CURRENT ASSETS

Debtors

5

755,000

755,000

Cash at bank

401

672

755,401

755,672

CREDITORS

Amounts falling due within one year

6

714,898

703,691

NET CURRENT ASSETS

40,503

51,981

TOTAL ASSETS LESS CURRENT LIABILITIES

55,863

186,784

PROVISIONS FOR LIABILITIES

-

9,511

NET ASSETS

55,863

177,273

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

55,862

177,272

55,863

177,273

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 24 August 2026 and were signed on its behalf by:

I Hawtin - Director

1.	STATUTORY INFORMATION

CSS 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.

Going Concern Policy

The financial statements have been prepared on a going concern basis. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being at least 12 months from the date of approval of these financial statements.

Tangible fixed assets

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

2,696,250

Disposals

(1,708,807

)

At 31 March 2026

987,443

DEPRECIATION

At 1 April 2025

2,561,447

Charge for year

56,078

Eliminated on disposal

(1,645,442

)

At 31 March 2026

972,083

NET BOOK VALUE

At 31 March 2026

15,360

At 31 March 2025

134,803

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Prepayments and accrued income

755,000

755,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

290

290

VAT

3,618

3,968

Other creditors

709,046

697,297

Accrued expenses

1,944

2,136

714,898

703,691

7.	RELATED PARTY DISCLOSURES

At the year end, a balance of £709,045 (2025: £697,297) included within other creditors was owed to a company under common control. This balance is unsecured, interest-free and repayable on demand.

At the year end, a prepayment balance of £755,000 (2025: £755,000) was owed by a company under common control. This balance is unsecured and interest-free.