Registration number: 12941416

S J Tipper Hire Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

S J Tipper Hire Ltd

(Registration number: 12941416)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,319,340	1,270,427
Current assets
Debtors	5	292,286	419,612
Cash at bank and in hand		66,284	103,618
		358,570	523,230
Creditors: Amounts falling due within one year	6	(115,683)	(152,019)
Net current assets		242,887	371,211
Total assets less current liabilities		1,562,227	1,641,638
Creditors: Amounts falling due after more than one year	6	(263,823)	(340,077)
Provisions for liabilities		(250,675)	-
Net assets		1,047,729	1,301,561
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		1,046,729	1,300,561
Shareholders' funds		1,047,729	1,301,561

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

S J Tipper Hire Ltd

(Registration number: 12941416)
Balance Sheet as at 31 October 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the director on 21 October 2026
 

......................................... Mr S J Johnson Director

S J Tipper Hire Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Clr Newcastle Road Newcastle Road
Arclid
Sandbach
CW11 2UE
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

S J Tipper Hire Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	10% straight line
Motor vehicles	10% straight line
Office equipment	33% straight line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

S J Tipper Hire Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2024 - 6).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 November 2024	12,527	820,966	735,165	1,568,658
Additions	1,584	155,738	66,375	223,697
At 31 October 2025	14,111	976,704	801,540	1,792,355
Depreciation
At 1 November 2024	2,505	139,487	156,239	298,231
Charge for the year	4,517	89,666	80,601	174,784
At 31 October 2025	7,022	229,153	236,840	473,015
Carrying amount
At 31 October 2025	7,089	747,551	564,700	1,319,340
At 31 October 2024	10,022	681,479	578,926	1,270,427

S J Tipper Hire Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	172,158	418,126
Prepayments	75,438	1,486
Other debtors	44,690	-
	292,286	419,612

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Loans and borrowings	38,236	52,484
Trade creditors	13,166	10,357
Taxation and social security	61,562	-
Accruals and deferred income	2,000	-
Other creditors	719	89,178
	115,683	152,019

Current loans and borrowings

	2025 £	2024 £
HP and finance lease liabilities	38,236	52,484

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Loans and borrowings	263,823	340,077