REGISTERED NUMBER: 03404113 (England and Wales)

T. BODY JNR (PLANT HIRE) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Body

Mrs S V Body

REGISTERED OFFICE:

Hazelwood Stockbury Valley

Stockbury

Sittingbourne

Kent

ME9 7QN

REGISTERED NUMBER:

03404113 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

431,796

389,611

CURRENT ASSETS

Debtors

5

370,248

325,085

Cash at bank and in hand

109,443

44,064

479,691

369,149

CREDITORS

Amounts falling due within one year

6

(386,498

)

(492,600

)

NET CURRENT ASSETS/(LIABILITIES)

93,193

(123,451

)

TOTAL ASSETS LESS CURRENT LIABILITIES

524,989

266,160

CREDITORS

Amounts falling due after more than one year

7

(306,975

)

(235,828

)

PROVISIONS FOR LIABILITIES

(52,581

)

-

NET ASSETS

165,433

30,332

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

165,333

30,232

165,433

30,332

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 22 September 2026 and were signed on its behalf by:

T Body - Director

1.	STATUTORY INFORMATION

T. Body Jnr (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.

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 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

-

25% on reducing balance

Fixture & Fittings

-

25% on reducing balance

Motor vehicles

-

25% 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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Motor

machinery

Fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

489,068

40,441

704,088

1,233,597

Additions

175,068

913

15,000

190,981

Disposals

-

-

(20,000

)

(20,000

)

At 31 March 2026

664,136

41,354

699,088

1,404,578

DEPRECIATION

At 1 April 2025

411,424

36,587

395,975

843,986

Charge for year

63,178

1,277

79,595

144,050

Eliminated on disposal

-

-

(15,254

)

(15,254

)

At 31 March 2026

474,602

37,864

460,316

972,782

NET BOOK VALUE

At 31 March 2026

189,534

3,490

238,772

431,796

At 31 March 2025

77,644

3,854

308,113

389,611

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

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

607,588

DEPRECIATION

At 1 April 2025

314,189

Charge for year

73,352

At 31 March 2026

387,541

NET BOOK VALUE

At 31 March 2026

220,047

At 31 March 2025

293,399

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

42,975

140,444

VAT

47,068

22,930

Prepayments and accrued income

280,205

161,711

370,248

325,085

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

69,756

Hire purchase contracts and finance leases

106,980

141,964

Trade creditors

190,628

203,826

Corporation Tax

13,122

(16

)

Social security and other taxes

6,734

5,911

Sundry creditors

2,464

4,964

Directors' current accounts

7,755

60,696

Accruals and deferred income

50,140

-

Accrued expenses

8,675

5,499

386,498

492,600

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts and finance leases

306,975

235,828