POXON TRANSPORT AND PLANT HIRE LTD.

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A A Poxon

REGISTERED OFFICE:

147 Baker Street

Alvaston

Derby

Derbyshire

DE24 8SE

REGISTERED NUMBER:

02822905 (England and Wales)

ACCOUNTANTS:

Sibbalds Limited

Chartered Accountants and Business Advisers

Sixth Floor

Cavendish Building

1 Agard Street

Derby

Derbyshire

DE1 1DZ

FIXED ASSETS

Tangible assets

4

189,603

201,346

CURRENT ASSETS

Debtors

5

50,448

114,448

Cash at bank and in hand

10,008

159

60,456

114,607

CREDITORS

Amounts falling due within one year

6

133,073

165,222

NET CURRENT LIABILITIES

(72,617

)

(50,615

)

TOTAL ASSETS LESS CURRENT LIABILITIES

116,986

150,731

CREDITORS

Amounts falling due after more than one year

7

-

(10,314

)

PROVISIONS FOR LIABILITIES

9

-

(15,600

)

NET ASSETS

116,986

124,817

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

116,886

124,717

SHAREHOLDERS' FUNDS

116,986

124,817

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13 October 2026 and were signed by:

A A Poxon - Director

1.	STATUTORY INFORMATION

Poxon Transport and Plant Hire Ltd. 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 July 2025

516,564

4,878

521,442

Additions

34,917

-

34,917

Disposals

(10,000

)

-

(10,000

)

At 30 June 2026

541,481

4,878

546,359

DEPRECIATION

At 1 July 2025

316,222

3,874

320,096

Charge for year

40,749

331

41,080

Eliminated on disposal

(4,420

)

-

(4,420

)

At 30 June 2026

352,551

4,205

356,756

NET BOOK VALUE

At 30 June 2026

188,930

673

189,603

At 30 June 2025

200,342

1,004

201,346

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

43,809

102,883

Other debtors

6,639

11,565

50,448

114,448

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

2,497

Hire purchase contracts

10,314

10,100

Trade creditors

18,178

92,368

Taxation and social security

14,164

5,568

Other creditors

90,417

54,689

133,073

165,222

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

10,314

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank overdraft

-

2,497

Hire purchase contracts

10,314

20,414

10,314

22,911

Assets financed under hire purchase and leasing contracts are secure on the assets concerned.

The bank overdraft is secured by way of a personal guarantee made by the director.

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

-

15,600

Deferred

tax

£

Balance at 1 July 2025

15,600

Provided during year

(15,600

)

Balance at 30 June 2026

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100