Company registration number: 04063406
Annual report and unaudited financial statements
for the year ended 31 May 2026
for
Peterson & Son Plant Hire Limited
Pages for filing with the Registrar
Company registration number: 04063406
Peterson & Son Plant Hire Limited
Balance sheet
as at 31 May 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 9,338 10,182
9,338 10,182
Current assets
Stocks 15,312 10,987
Debtors 5 7,020 19,303
Cash at bank and in hand 14,666 7,818
36,998 38,108
Creditors: amounts falling due within one year
6 (2,832) (6,522)
Net current assets 34,166 31,586
Total assets less current liabilities 43,504 41,768
Creditors: Amounts falling due after more than one year
7 (248,744) (242,697)
NET LIABILITIES (205,240) (200,929)
Capital and reserves
Called up share capital 1 1
Profit and loss account (205,241) (200,930)
TOTAL EQUITY (205,240) (200,929)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 May 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 04063406
Peterson & Son Plant Hire Limited
Balance sheet - continued
as at 31 May 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr M Peterson, Director
8 October 2026
2
Peterson & Son Plant Hire Limited
Notes to the financial statements
for the year ended 31 May 2026
1 Company information
Peterson & Son Plant Hire Limited is a private company registered in England and Wales. Its registered number is 04063406. The company is limited by shares. Its registered office is Redwood Suite, Oak House, Usk, Monmouthshire, NP15 1HY.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Land and buildings:
Freehold Buildings - 18% reducing balance
Plant and machinery etc.:
Plant and machinery - 18% reducing balance
Motor Vehicles - 18% reducing balance
Computer equipment - 18% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
3
Peterson & Son Plant Hire Limited
Notes to the financial statements - continued
for the year ended 31 May 2026
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 June 2025 27,489 148,193 175,682
Additions - 1,205 1,205
Disposals - (3,500) (3,500)
At 31 May 2026 27,489 145,898 173,387
Depreciation
At 1 June 2025 20,426 145,074 165,500
Charge for year 1,271 778 2,049
Eliminated on disposal - (3,500) (3,500)
At 31 May 2026 21,697 142,352 164,049
Net book value
At 31 May 2026 5,792 3,546 9,338
At 31 May 2025 7,063 3,119 10,182
5 Debtors
2026 2025
£ £
Trade debtors 7,020 19,303
6 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 135 161
Trade creditors 500 5,082
VAT payable 1,292 444
Accruals and deferred income 905 835
2,832 6,522
4
Peterson & Son Plant Hire Limited
Notes to the financial statements - continued
for the year ended 31 May 2026
7 Creditors: amounts falling due after more than one year
2026 2025
£ £
Amounts owed to directors 248,744 242,697
5