REGISTERED NUMBER: 04500584 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

SJH-ALL PLANT GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Hudson

D Gill

REGISTERED OFFICE:

3 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

BUSINESS ADDRESS:

New Farm

Buckworth Road

Alconbury

Weston

Cambridgeshire

PE28 4JX

REGISTERED NUMBER:

04500584 (England and Wales)

ACCOUNTANTS:

GKP (Ampthill) Limited

Chartered Accountants

3 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

FIXED ASSETS

Tangible assets

4

4,917,468

1,712,003

CURRENT ASSETS

Stocks

5,263,683

4,562,185

Debtors

5

5,037,049

4,831,996

Cash at bank and in hand

42,179

41,483

10,342,911

9,435,664

CREDITORS

Amounts falling due within one year

6

(6,000,042

)

(5,171,672

)

NET CURRENT ASSETS

4,342,869

4,263,992

TOTAL ASSETS LESS CURRENT LIABILITIES

9,260,337

5,975,995

CREDITORS

Amounts falling due after more than one year

7

(788,673

)

(878,645

)

PROVISIONS FOR LIABILITIES

(780,473

)

(32,858

)

NET ASSETS

7,691,191

5,064,492

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

2,551,376

-

Retained earnings

5,139,715

5,064,392

SHAREHOLDERS' FUNDS

7,691,191

5,064,492

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by:

S J Hudson - Director

D Gill - Director

1.	STATUTORY INFORMATION

SJH-All Plant Group Limited 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 (£). All amounts in the financial statements have been rounded to the nearest £1.

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 as modified by the revaluation of certain assets.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents net invoiced sales of goods, hire of machinery and property transactions, excluding value added tax.

Revenue from the sale of commercial plant is recognised upon receipt of a deposit or full payment agreed upon.

Revenue from the hiring of commercial plant is recognised on a time basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Fixtures and equipment

-

25% on reducing balance and 15% on cost

Motor vehicles

-

25% on cost

Freehold land and buildings, which are located in the UK, are measured using the revaluation model. These assets are stated at fair value on the date of the latest revaluation less subsequent accumulated depreciation and any impairment losses, where applicable. Valuations are made on annual basis so that the carrying amount of these assets does not differ materially from its fair value. At the date of revaluation, the freehold buildings accumulated depreciation is eliminated against the gross carrying amount of the asset and the carrying amount is then restated to the revalued amount of the asset.

Any revaluation surplus is recognised in other comprehensive income, net of the related tax impact, and accumulated in equity, or in profit or loss if it reverses a downwards revaluation previously recognised in profit or loss. Such reversal is recorded in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

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.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Borrowing costs

All borrowing costs in connection with the construction of qualifying assets are recognised as an expense in the profit and loss in the period in which they are incurred.

Critical accounting adjustments and key sources of estimation uncertainty

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The directors do not consider there to be any critical accounting judgements.

Depreciation

The annual depreciation charge for tangible fixed assets is sensitive to changes in the estimated and useful economic lives and residual values of the assets. The useful economic lives and residual vales are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. The remaining useful economic life of the asset is considered a key source of estimation uncertainty.

Stock valuation

Stock provisions are recognised for slow-moving, obsolete or unsaleable stock and are reviewed on a quarterly basis. The estimate is largely based on the length of time that an item has been in stock. The passing of time indicates that a sale is less likely and therefore determines the provision required.

Bad debt provision

A bad debt provision is recognised following a management review where balances are not deemed recoverable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

equipment

vehicles

Totals

£

£

£

£

£

COST OR VALUATION

At 1 February 2025

1,774,554

880,817

83,210

49,330

2,787,911

Additions

-

-

4,446

-

4,446

Revaluations

3,085,444

-

-

-

3,085,444

At 31 January 2026

4,859,998

880,817

87,656

49,330

5,877,801

DEPRECIATION

At 1 February 2025

217,205

779,475

47,663

31,565

1,075,908

Charge for year

20,088

88,108

9,078

4,444

121,718

Revaluation adjustments

(237,293

)

-

-

-

(237,293

)

At 31 January 2026

-

867,583

56,741

36,009

960,333

NET BOOK VALUE

At 31 January 2026

4,859,998

13,234

30,915

13,321

4,917,468

At 31 January 2025

1,557,349

101,342

35,547

17,765

1,712,003

On 31 January 2026, the freehold property was revalued to a market based valuation.

Under the cost model, the carrying amount of the freehold property would have been £1,774,554 less accumulated depreciation of £237,293.

Cost or valuation at 31 January 2026 is represented by:

Fixtures

Freehold

Plant and

and

Motor

property

machinery

equipment

vehicles

Totals

£

£

£

£

£

Valuation in 2026

3,085,444

-

-

-

3,085,444

Cost

1,774,554

880,817

87,656

49,330

2,792,357

4,859,998

880,817

87,656

49,330

5,877,801

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST OR VALUATION

At 1 February 2025

and 31 January 2026

211,740

DEPRECIATION

At 1 February 2025

145,571

Charge for year

52,935

At 31 January 2026

198,506

NET BOOK VALUE

At 31 January 2026

13,234

At 31 January 2025

66,169

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

283,532

438,271

Other debtors

4,753,517

4,393,725

5,037,049

4,831,996

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,285,761

3,411,502

Hire purchase contracts

1,520,673

514,608

Trade creditors

978,602

981,324

Taxation and social security

107,534

152,436

Other creditors

107,472

111,802

6,000,042

5,171,672

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

89,972

Other creditors

788,673

788,673

788,673

878,645

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank overdrafts

244,573

214,243

Bank loans

3,041,188

3,197,259

Hire purchase contracts

1,520,673

604,580

4,806,434

4,016,082

The bank overdraft and loan are secured by a debenture, granted by the company, held by HSBC UK Bank Plc which includes a fixed and floating charge over the assets of the company.

Additional security is provided by a first legal charge over the following land and buildings:-

1. Land on south side of Buckworth Road, Alconbury and its associated assets

2. Land and buildings at New Farm, Buckworth Road, Alconbury and its associated assets

Hire purchase liabilities are secured on the assets to which they relate.

Stocks of £2,791,649 and fixed assets of £66,169 are pledged as security for hire purchase agreements and bank overdraft and loans respectively.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors have each provided a personal guarantee of £1m as security for creditors.

10.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. Contributions outstanding as of the balance sheet date totalled £27,085 (2025 : £25,002)