REGISTERED NUMBER: 01339886 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

PLANT MOVEMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B G Tarrant

B J Knight

J C Miller

P Simpson

SECRETARY:

A T Young

REGISTERED OFFICE:

Unit A5

Ropemaker Park

Diplocks Way

Hailsham

East Sussex

BN27 3GU

REGISTERED NUMBER:

01339886 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Eastbourne) Limited

18 Hyde Gardens

Eastbourne

East Sussex

BN21 4PT

FIXED ASSETS

Tangible assets

4

957,481

923,165

CURRENT ASSETS

Debtors

5

1,988,601

1,412,626

Cash at bank and in hand

71,205

287,155

2,059,806

1,699,781

CREDITORS

Amounts falling due within one year

6

(1,154,071

)

(1,159,663

)

NET CURRENT ASSETS

905,735

540,118

TOTAL ASSETS LESS CURRENT LIABILITIES

1,863,216

1,463,283

CREDITORS

Amounts falling due after more than one year

7

(398,743

)

(190,838

)

PROVISIONS FOR LIABILITIES

(194,893

)

(191,225

)

NET ASSETS

1,269,580

1,081,220

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,269,480

1,081,120

1,269,580

1,081,220

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2026 and were signed on its behalf by:

J C Miller - Director

1.	COMPANY INFORMATION

Plant Movements Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit A5, Ropemaker Park, Diplocks Way, Hailsham, East Sussex, BN27 3GU.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Turnover

Turnover represents amounts receivable for the removal and installation of plant and machinery net of VAT and trade discounts and is accounted for on an accruals basis.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of turnover are as follows:

Turnover from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, is turnover recognised only to the extent of the expenses recognised that are recoverable.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business has been fully amortised in the current year.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

20% straight line

Fixtures and fittings

-

10% straight line and 33% straight line

Motor vehicles

-

25% straight line

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2025 - 34 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

2,031,742

Additions

318,165

At 31 March 2026

2,349,907

DEPRECIATION

At 1 April 2025

1,108,577

Charge for year

283,849

At 31 March 2026

1,392,426

NET BOOK VALUE

At 31 March 2026

957,481

At 31 March 2025

923,165

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,441,846

968,731

Amounts owed by group undertakings

428,652

372,652

Other debtors

118,103

71,243

1,988,601

1,412,626

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

12,834

67,462

Hire purchase contracts and finance leases

166,413

124,447

Trade creditors

239,620

216,089

Amounts owed to group undertakings

40,605

40,605

Taxation and social security

162,884

125,703

Other creditors

531,715

585,357

1,154,071

1,159,663

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

22,372

Hire purchase contracts and finance leases

398,743

168,466

398,743

190,838

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year ended 31 March 2025, an interest free loan of £8,500 was granted to one of the company's directors and the total amount remained outstanding at 31 March 2025.

During the current year, this loan was fully repaid to the company and no balance remains outstanding at 31 March 2026.