Registration number: 13513170

J R Plant Sales Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

J R Plant Sales Ltd

Company Information

Director

J Edmunds

Registered office

White Post Garage Old Rufford Road Farnsfield Nottinghamshire NG22 8HU

J R Plant Sales Ltd

(Registration number: 13513170)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	4,600	5,400
Tangible assets	5	52,264	61,570
		56,864	66,970
Current assets
Stocks	6	798,865	258,050
Debtors	7	266,429	298,386
Cash at bank and in hand		270,665	37,375
		1,335,959	593,811
Creditors: Amounts falling due within one year	8	(1,510,817)	(626,782)
Net current liabilities		(174,858)	(32,971)
Total assets less current liabilities		(117,994)	33,999
Creditors: Amounts falling due after more than one year	8	(28,826)	(35,029)
Provisions for liabilities		(412)	(1,931)
Net liabilities		(147,232)	(2,961)
Capital and reserves
Called up share capital	9	10	10
Retained earnings		(147,242)	(2,971)
Shareholders' deficit		(147,232)	(2,961)

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 July 2026
 

......................................... J Edmunds Director

J R Plant Sales Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The Company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
White Post Garage
Old Rufford Road
Farnsfield
Nottinghamshire
NG22 8HU

These financial statements were authorised for issue by the director on 16 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

J R Plant Sales Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinary	12% reducing balance
Motor vehicles	12% reducing balance
Office equipment	12% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Over 10 years

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

J R Plant Sales Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 4 (2024 - 4).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 January 2025	8,000	8,000
At 31 December 2025	8,000	8,000
Amortisation
At 1 January 2025	2,600	2,600
Amortisation charge	800	800
At 31 December 2025	3,400	3,400
Carrying amount
At 31 December 2025	4,600	4,600
At 31 December 2024	5,400	5,400

J R Plant Sales Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	17,250	51,003	68,253
Additions	8,103	-	8,103
Disposals	(12,806)	(3)	(12,809)
At 31 December 2025	12,547	51,000	63,547
Depreciation
At 1 January 2025	4,604	2,079	6,683
Charge for the year	1,509	5,871	7,380
Eliminated on disposal	(2,780)	-	(2,780)
At 31 December 2025	3,333	7,950	11,283
Carrying amount
At 31 December 2025	9,214	43,050	52,264
At 31 December 2024	12,646	48,924	61,570

6

Stocks

	2025 £	2024 £
Other inventories	798,865	258,050

7

Debtors

Current	2025 £	2024 £
Trade debtors	169,584	123,018
Prepayments	2,081	2,386
Other debtors	94,764	172,982
	266,429	298,386

J R Plant Sales Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		1,107,911	165,284
Taxation and social security		3,834	4,254
Other creditors		277,509	418,897
Accruals and deferred income		115,360	33,600
HP and finance lease liabilities		6,203	4,747
		1,510,817	626,782

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
HP and finance lease liabilities	28,826	35,029