REGISTERED NUMBER: 02236058 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ANDY HIRE SALES & SERVICE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Blackstone

B P Davison

D Thomas

SECRETARY:

S Blackstone

REGISTERED OFFICE:

Wykeham Street

Scarborough

North Yorkshire

YO12 7SB

REGISTERED NUMBER:

02236058 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

438,085

431,031

CURRENT ASSETS

Stocks

56,786

59,864

Debtors

5

263,220

276,548

Cash at bank and in hand

91,433

160,803

411,439

497,215

CREDITORS

Amounts falling due within one year

6

211,776

244,687

NET CURRENT ASSETS

199,663

252,528

TOTAL ASSETS LESS CURRENT LIABILITIES

637,748

683,559

CREDITORS

Amounts falling due after more than one year

7

(86,503

)

(98,976

)

PROVISIONS FOR LIABILITIES

(105,689

)

(103,681

)

NET ASSETS

445,556

480,902

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

444,556

479,902

SHAREHOLDERS' FUNDS

445,556

480,902

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 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 27 August 2026 and were signed on its behalf by:

S Blackstone - Director

B P Davison - Director

D Thomas - Director

1.	STATUTORY INFORMATION

Andy Hire Sales & Service 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 derived from plant hire, sales and services. It is recognised as the service is provided or the products are sold.

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 hire fleet

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight-line basis over the period of the lease.

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 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 the statement of income and retained earnings over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension for its directors. Contributions payable are charged to the Statement of Income and Retained Earnings in the period to which they relate.

The company has implemented automatic enrolment into a workplace pension in relation to all employees. All contributions payable for the year are charged to the Statement of Income and Retained Earnings in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

1,855,005

Additions

170,279

Disposals

(158,390

)

At 31 March 2026

1,866,894

DEPRECIATION

At 1 April 2025

1,423,974

Charge for year

146,030

Eliminated on disposal

(141,195

)

At 31 March 2026

1,428,809

NET BOOK VALUE

At 31 March 2026

438,085

At 31 March 2025

431,031

The net book value of tangible fixed assets includes £ 197,803 (2025 - £ 174,324 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

99,970

112,351

Amounts owed by group undertakings

145,339

145,198

Other debtors

17,911

18,999

263,220

276,548

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

6,163

10,000

Hire purchase contracts

80,735

75,078

Trade creditors

30,645

68,370

Taxation and social security

77,127

69,033

Other creditors

17,106

22,206

211,776

244,687

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

6,516

Hire purchase contracts

86,503

92,460

86,503

98,976

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

167,238

167,538

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1,000

Ordinary

£1

1,000

1,000