S & P Plant Contractors Limited

S & P Plant Contractors Limited
Contents Page
For the year ended 31 March 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

S & P Plant Contractors Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	-	1,345,390
		-	1,345,390
Current assets
Debtors		-	5,848
Investments		236,838	-
Cash at bank and in hand		1,053,382	32,093
		1,290,220	37,941
Creditors: amount falling due within one year		(286,070)	(38,139)
Net current assets		1,004,150	(198)

Total assets less current liabilities		1,004,150	1,345,192
Provisions for liabilities		-	(281,880)
Net assets		1,004,150	1,063,312

Capital and reserves
Called up share capital		100	100
Revaluation Reserves		-	845,641
Other Comprehensive Income		(13,304)	-
Profit and loss account		1,017,354	217,571
Shareholders' funds		1,004,150	1,063,312

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 11 September 2026 and were signed on its behalf by:

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P D C Loveridge
Director

1

S & P Plant Contractors Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

S & P Plant Contractors Limited is a private company, limited by shares, registered in England and Wales, registration number 01019407, registration address 7 Beaufort House, Beaufort Court, Rochester, Kent, ME2 4FB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Reducing Balance
Computer Equipment	25% Reducing Balance

Current asset investments

Current asset investments are stated at the lower of cost and net realisable value.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Investment properties	Total
	£	£	£	£
At 01 April 2025	9,813	3,097	1,344,000	1,356,910
Additions	-	-	-	-
Disposals	(9,813)	(3,097)	(1,344,000)	(1,356,910)
At 31 March 2026	-	-	-	-
Depreciation
At 01 April 2025	8,565	2,955	-	11,520
Charge for year	-	-	-	-
On disposals	(8,565)	(2,955)	-	(11,520)
At 31 March 2026	-	-	-	-
Net book values
Closing balance as at 31 March 2026	-	-	-	-
Opening balance as at 01 April 2025	1,248	142	1,344,000	1,345,390

4.	Ultimate Controlling Party The company's ultimate controlling party are P D C and D M Loveridge by virtue of their ownership of 100% of the issued share capital in the company.

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