REGISTERED NUMBER: 02676920 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

WILSON PLANT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C B Wilson

Mrs S P Wilson

REGISTERED OFFICE:

Saltcoats House

Cutlers Road

South Woodham Ferrers

Chelmsford

Essex

CM3 5WA

REGISTERED NUMBER:

02676920 (England and Wales)

ACCOUNTANTS:

CBHC Limited

Suite 3, Steeple House

Church Lane

Chelmsford

Essex

CM1 1NH

FIXED ASSETS

Intangible assets

4

27,540

33,048

Tangible assets

5

1,190,220

1,164,953

1,217,760

1,198,001

CURRENT ASSETS

Debtors

6

7,067

347,603

Cash at bank

133,676

98,138

140,743

445,741

CREDITORS

Amounts falling due within one year

7

124,169

78,664

NET CURRENT ASSETS

16,574

367,077

TOTAL ASSETS LESS CURRENT LIABILITIES

1,234,334

1,565,078

PROVISIONS FOR LIABILITIES

16,184

17,264

NET ASSETS

1,218,150

1,547,814

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

8

912,150

912,150

Retained earnings

305,000

634,664

SHAREHOLDERS' FUNDS

1,218,150

1,547,814

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 17 August 2026 and were signed on its behalf by:

C B Wilson - Director

1.	STATUTORY INFORMATION

Wilson Plant 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

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.

Land and buildings

-

not provided

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

55,080

AMORTISATION

At 1 April 2025

22,032

Charge for year

5,508

At 31 March 2026

27,540

NET BOOK VALUE

At 31 March 2026

27,540

At 31 March 2025

33,048

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

1,100,000

344,240

1,444,240

Additions

-

42,829

42,829

At 31 March 2026

1,100,000

387,069

1,487,069

DEPRECIATION

At 1 April 2025

-

279,287

279,287

Charge for year

-

17,562

17,562

At 31 March 2026

-

296,849

296,849

NET BOOK VALUE

At 31 March 2026

1,100,000

90,220

1,190,220

At 31 March 2025

1,100,000

64,953

1,164,953

The company shall maintain a revaluation reserve to account for any upward revaluations of fixed assets and subsequent depreciation or impairment. The revaluation reserve holds a balance of £912,150 on an original cost of leasehold buildings of £311,610.

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

Plant and

machinery

etc

£

COST

At 1 April 2025

45,190

Transfer to ownership

(45,190

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

768

Transfer to ownership

(768

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

44,422

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

-

8,071

Other debtors

7,067

339,532

7,067

347,603

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Hire purchase contracts

-

54,409

Trade creditors

2,000

2,000

Other creditors

122,169

22,255

124,169

78,664

8.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

912,150

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date Wilson Plant Limited owed the director's £82,982 (2025: £841).

10.	RELATED PARTY DISCLOSURES

At the end of the reporting date included within debtors: amounts falling due within one year is £NIL (2025: £333,000) due from Wilson Construction Limited, a company under common control.

The loan was written off during the year, the balance is included as an exceptional item in the P&L.