REGISTERED NUMBER: SC463333 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

LJH Plant Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L J Hunter

SECRETARY:

REGISTERED OFFICE:

Da Ness

Wester Quarff

Shetland

ZE2 9EZ

REGISTERED NUMBER:

SC463333 (Scotland)

ACCOUNTANTS:

Jim Clark Accountancy Ltd

6 West Hillcrest

Upper Sound

Lerwick

Shetland

ZE1 0JZ

FIXED ASSETS

Tangible assets

4

51,928

73,455

CURRENT ASSETS

Debtors

17,216

21,390

Cash at bank

8,407

3,037

25,623

24,427

CREDITORS

Amounts falling due within one year

51,295

80,621

NET CURRENT LIABILITIES

(25,672

)

(56,194

)

TOTAL ASSETS LESS CURRENT LIABILITIES

26,256

17,261

CREDITORS

Amounts falling due after more than one year

(33,505

)

(41,378

)

PROVISIONS FOR LIABILITIES

(9,866

)

(13,956

)

NET LIABILITIES

(17,115

)

(38,073

)

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(17,125

)

(38,083

)

(17,115

)

(38,073

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 October 2026 and were signed by:

L J Hunter - Director

1.	STATUTORY INFORMATION

LJH Plant Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 etc

-

25% on reducing balance

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 December 2024

225,412

4,602

230,014

Additions

36,900

-

36,900

Disposals

(129,950

)

-

(129,950

)

At 30 November 2025

132,362

4,602

136,964

DEPRECIATION

At 1 December 2024

153,133

3,426

156,559

Charge for year

16,685

625

17,310

Eliminated on disposal

(88,833

)

-

(88,833

)

At 30 November 2025

80,985

4,051

85,036

NET BOOK VALUE

At 30 November 2025

51,377

551

51,928

At 30 November 2024

72,279

1,176

73,455

5.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

L J Hunter

Balance outstanding at start of year

-

-

Amounts advanced

11,076

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

11,076

-