Registration number: 06036041

Castleton Plant Hire Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Castleton Plant Hire Ltd

Company Information

Directors

John Daniel Winstanley Paul Armstrong

Registered office

Sturgeon Works Railway Approach Castleton Rochdale Lancashire OL11 3EE

Accountants

King Street Accounts 1ST Floor Victory House The Sidings Whalley BB7 9SE

Castleton Plant Hire Ltd

(Registration number: 06036041)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	673,283	752,907
Current assets
Debtors	6	622,970	541,679
Cash at bank and in hand		1,066	40,716
		624,036	582,395
Creditors: Amounts falling due within one year	7	(468,942)	(481,599)
Net current assets		155,094	100,796
Total assets less current liabilities		828,377	853,703
Creditors: Amounts falling due after more than one year	7	(99,013)	(178,901)
Provisions for liabilities		(36,300)	(36,300)
Net assets		693,064	638,502
Capital and reserves
Called up share capital		300	300
Retained earnings		692,764	638,202
Shareholders' funds		693,064	638,502

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.

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; and
•	The directors acknowledge their 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 and 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 September 2026 and signed on its behalf by:
 

Castleton Plant Hire Ltd

(Registration number: 06036041)
Balance Sheet as at 31 December 2025

......................................... John Daniel Winstanley Director

......................................... Paul Armstrong Director

Castleton Plant Hire 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.

The address of its registered office is:
Sturgeon Works Railway Approach
Castleton
Rochdale
Lancashire
OL11 3EE
England

These financial statements were authorised for issue by the Board on 23 September 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.

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.

Tax

The tax expense for the period comprises current 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.

Castleton Plant Hire Ltd

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

Tangible assets

Tangible assets are stated in the balance sheet 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
Motor vehicles	15% of cost per annum
Fixtures & fittings	10% Reducing balance per annum

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Castleton Plant Hire Ltd

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

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

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

Castleton Plant Hire Ltd

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

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 January 2025	489,000	489,000
At 31 December 2025	489,000	489,000
Amortisation
At 1 January 2025	489,000	489,000
At 31 December 2025	489,000	489,000
Carrying amount
At 31 December 2025	-	-

5	Tangible assets

	Fixtures and fittings £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	390	3,575,671	3,576,061
Additions	-	194,835	194,835
Disposals	-	(257,086)	(257,086)
At 31 December 2025	390	3,513,420	3,513,810
Depreciation
At 1 January 2025	390	2,822,764	2,823,154
Charge for the year	-	260,049	260,049
Eliminated on disposal	-	(242,676)	(242,676)
At 31 December 2025	390	2,840,137	2,840,527
Carrying amount
At 31 December 2025	-	673,283	673,283
At 31 December 2024	-	752,907	752,907

Castleton Plant Hire Ltd

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

6

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties	10	622,397	540,454
Other debtors		573	1,225
		622,970	541,679

Castleton Plant Hire Ltd

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

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	226,317	220,160
Taxation and social security		205,421	143,137
Accruals and deferred income		35,710	31,760
Other creditors		1,494	86,542
		468,942	481,599

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	99,013	178,901

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	11,184
Other borrowings	99,013	167,717
	99,013	178,901

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	9,624	8,705
Bank overdrafts	10,334	-
Other borrowings	206,359	211,455
	226,317	220,160

9

Dividends

Dividends paid

Castleton Plant Hire Ltd

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

		2025 £		2024 £
Dividends of £607.14 (2024 - £650.00) per each A Ordinary		85,000		91,000
Dividends of £8,500.00 (2024 - £8,800.00) per each B Ordinary		85,000		88,000
Dividends of £566.67 (2024 - £606.67) per each C Ordinary		85,000		91,000
		255,000		270,000

10	Related party transactions

At the balance sheet date £438,821 (2024 £422,621) was owed to the company by Green Rental Limited . Both directors are also directors of Green Rental Limited .

Dividends of £255,000 were paid to the Directors during the year (2024 £270,000 paid ) .