REGISTERED NUMBER: 02290248 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BISON PLANT HIRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K Tomblin

Mrs S M Meek

Mr G J A Tomblin

REGISTERED OFFICE:

Broadway Trading Estate

South Cerney

Cirencester

Gloucestershire

GL7 5UH

REGISTERED NUMBER:

02290248 (England and Wales)

ACCOUNTANTS:

Shiner Mitchell Fisher & Co. Ltd

Smith House

George Street

Nailsworth

Stroud

Gloucestershire

GL6 0AG

FIXED ASSETS

Tangible assets

4

1,839,148

1,964,010

CURRENT ASSETS

Debtors

5

377,778

432,867

Cash at bank and in hand

525,023

410,306

902,801

843,173

CREDITORS

Amounts falling due within one year

6

362,475

326,633

NET CURRENT ASSETS

540,326

516,540

TOTAL ASSETS LESS CURRENT LIABILITIES

2,379,474

2,480,550

CREDITORS

Amounts falling due after more than one year

7

(351,881

)

(508,624

)

PROVISIONS FOR LIABILITIES

(459,786

)

(457,717

)

NET ASSETS

1,567,807

1,514,209

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,567,707

1,514,109

SHAREHOLDERS' FUNDS

1,567,807

1,514,209

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 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 8 September 2026 and were signed on its behalf by:

Mr K Tomblin - Director

Mr G J A Tomblin - Director

1.	STATUTORY INFORMATION

Bison 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.

Changes in accounting policies

During the period the company changed its depreciation policy on Plant and Machinery from 20% to 10% Reducing Balance to more accurately reflect the fair market value of fixed assets held.

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 the cost less estimated residual value of 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 etc

-

25% on cost, 25% on reducing balance and 20% on cost

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.

Hire purchase and leasing commitments

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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

4,564,635

Additions

183,145

Disposals

(232,131

)

At 31 December 2025

4,515,649

DEPRECIATION

At 1 January 2025

2,600,625

Charge for year

271,302

Eliminated on disposal

(195,426

)

At 31 December 2025

2,676,501

NET BOOK VALUE

At 31 December 2025

1,839,148

At 31 December 2024

1,964,010

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

3,282,498

Additions

181,885

At 31 December 2025

3,464,383

DEPRECIATION

At 1 January 2025

1,576,642

Charge for year

242,005

At 31 December 2025

1,818,647

NET BOOK VALUE

At 31 December 2025

1,645,736

At 31 December 2024

1,705,856

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

120,224

172,055

Amounts owed by group undertakings

245,371

-

Other debtors

12,183

260,812

377,778

432,867

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

233,239

272,704

Trade creditors

48,393

29,172

Taxation and social security

75,849

16,451

Other creditors

4,994

8,306

362,475

326,633

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

351,881

508,624

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

585,120

781,328

Obligations under hire purchase contracts are secured on the underlying assets.

9.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the year by its directors who, between them, own 72% of the issued ordinary share capital.