T Evans Plant Hire & Groundworks Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 09996811

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		16,794		58,016

			16,794		58,016
CURRENT ASSETS
Debtors	5	24,583		26,799

		24,583		26,799
Creditors: Amounts Falling Due Within One Year	6	(6,588 )		(17,970 )

NET CURRENT ASSETS (LIABILITIES)			17,995		8,829

TOTAL ASSETS LESS CURRENT LIABILITIES			34,789		66,845

Creditors: Amounts Falling Due After More Than One Year	7		(17,724 )		(73,741 )

NET ASSETS/(LIABILITIES)			17,065		(6,896 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Income Statement			17,063		(6,898 )

SHAREHOLDERS' FUNDS			17,065		(6,896)

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T Evans Plant Hire & Groundworks Ltd

Statement of Financial Position (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Thomas Evans

Director

28th August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

T Evans Plant Hire & Groundworks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09996811 . The registered office is 65 Sundorne Road, Shrewsbury, Shropshire, SY1 4RU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: NIL)

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T Evans Plant Hire & Groundworks Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 March 2025	88,692	34,995	123,687
Disposals	(47,500 )	-	(47,500 )

As at 28 February 2026	41,192	34,995	76,187

Depreciation
As at 1 March 2025	50,359	15,312	65,671
Provided during the period	7,357	4,920	12,277
Disposals	(18,555 )	-	(18,555 )

As at 28 February 2026	39,161	20,232	59,393

Net Book Value
As at 28 February 2026	2,031	14,763	16,794

As at 1 March 2025	38,333	19,683	58,016

5. Debtors

	2026	2025
	£	£
Due within one year
CIS Tax	21,653	21,653
Corporation tax recoverable assets	-	4,155
VAT	2,930	991

	24,583	26,799

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	3,540	17,726
Corporation tax	1,787	-
Accruals and deferred income	1,261	244

	6,588	17,970

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	38,478
Bank loans	6,156	8,442
Directors loan account	11,568	26,821

	17,724	73,741

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T Evans Plant Hire & Groundworks Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	-	38,478

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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