| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 April 2026 |
| for |
| REUBEN SMITH (PLANT HIRE) LIMITED |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 April 2026 |
| for |
| REUBEN SMITH (PLANT HIRE) LIMITED |
| REUBEN SMITH (PLANT HIRE) LIMITED (REGISTERED NUMBER: 01430833) |
| Contents of the Financial Statements |
| for the year ended 30 April 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| REUBEN SMITH (PLANT HIRE) LIMITED |
| Company Information |
| for the year ended 30 April 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Kensington House |
| 3 Kensington |
| Bishop Auckland |
| Co. Durham |
| DL14 6HX |
| REUBEN SMITH (PLANT HIRE) LIMITED (REGISTERED NUMBER: 01430833) |
| Balance Sheet |
| 30 April 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| REUBEN SMITH (PLANT HIRE) LIMITED (REGISTERED NUMBER: 01430833) |
| Balance Sheet - continued |
| 30 April 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| REUBEN SMITH (PLANT HIRE) LIMITED (REGISTERED NUMBER: 01430833) |
| Notes to the Financial Statements |
| for the year ended 30 April 2026 |
| 1. | STATUTORY INFORMATION |
| Reuben Smith (Plant Hire) Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents net invoiced sales of goods and services, excluding value added taxation. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Heavy plant | - 10% on reducing balance |
| Other plant and equipment | - 25% on reducing balance |
| Fixtures and fittings | - 10% on reducing balance |
| Motor vehicles | - 25% on reducing balance |
| Computer Equipment | - 25% on cost |
| Work in progress |
| Long term work in progress is stated in the balance sheet as cost plus attributable profit less payments on account and provisions for foreseeable losses.This figure is included within 'Debtors less than 1 year'. |
| 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. |
| REUBEN SMITH (PLANT HIRE) LIMITED (REGISTERED NUMBER: 01430833) |
| Notes to the Financial Statements - continued |
| for the year ended 30 April 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Income from operating leases |
| Rentals received under operating leases are credited to the profit and loss account as obtained and are included in turnover. |
| Leasing commitments |
| Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the term of the lease. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor | Computer |
| machinery | fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 May 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 April 2026 |
| DEPRECIATION |
| At 1 May 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| Included in plant and machinery are assets which are available to hire as well as for use in excavation work by the company. |
| REUBEN SMITH (PLANT HIRE) LIMITED (REGISTERED NUMBER: 01430833) |
| Notes to the Financial Statements - continued |
| for the year ended 30 April 2026 |
| 4. | TANGIBLE FIXED ASSETS - continued |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Plant and |
| machinery |
| £ |
| COST |
| At 1 May 2025 |
| Transfer to ownership | (192,940 | ) |
| At 30 April 2026 |
| DEPRECIATION |
| At 1 May 2025 |
| Charge for year |
| Transfer to ownership | (115,013 | ) |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| Hire purchase contracts |
| REUBEN SMITH (PLANT HIRE) LIMITED (REGISTERED NUMBER: 01430833) |
| Notes to the Financial Statements - continued |
| for the year ended 30 April 2026 |
| 8. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Bank overdraft |
| Bank loans |
| Hire purchase contracts | 168,947 | 103,799 |
| 9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The company occupies land owned by Reuben Smith, one of the directors, on a rent free basis. |
| 10. | RELATED PARTY DISCLOSURES |
| The company was under the control of R Smith throughout the current and previous year. R Smith is a director and owns 75% of the share capital. |