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Registered number: 08866135
Plantruck Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 08866135
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 910 1,213
910 1,213
CURRENT ASSETS
Stocks 5 365,856 435,500
Debtors 6 329,372 209,781
Cash at bank and in hand 4,200 110
699,428 645,391
Creditors: Amounts Falling Due Within One Year 7 (599,623 ) (567,825 )
NET CURRENT ASSETS (LIABILITIES) 99,805 77,566
TOTAL ASSETS LESS CURRENT LIABILITIES 100,715 78,779
Creditors: Amounts Falling Due After More Than One Year 8 (14,401 ) (15,906 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (224 ) (231 )
NET ASSETS 86,090 62,642
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 86,088 62,640
SHAREHOLDERS' FUNDS 86,090 62,642
Page 1
Page 2
For the year ending 31 January 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 Profit and Loss Account.
On behalf of the board
A Newell
Director
30/10/2026
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 February 2024 2 55,166 55,168
Profit for the year and total comprehensive income - 7,474 7,474
As at 31 January 2025 and 1 February 2025 2 62,640 62,642
Profit for the year and total comprehensive income - 23,448 23,448
As at 31 January 2026 2 86,088 86,090
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Plantruck Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08866135 . The registered office is Hunsdale Business Park, Brough Road, Ellerker, East Riding Of Yorkshire, HU15 2DB.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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
Fixtures & Fittings 25% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 4
Page 5
2.5. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2025 2,390 152 2,542
As at 31 January 2026 2,390 152 2,542
Depreciation
As at 1 February 2025 1,225 104 1,329
Provided during the period 291 12 303
As at 31 January 2026 1,516 116 1,632
Net Book Value
As at 31 January 2026 874 36 910
As at 1 February 2025 1,165 48 1,213
5. Stocks
2026 2025
£ £
Stock 365,856 435,500
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 229,626 70,200
Prepayments and accrued income 119 97
Other debtors 89,762 133,912
VAT 9,865 5,572
329,372 209,781
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 471,332 458,591
Bank loans and overdrafts 9,751 9,234
Corporation tax 21,672 12,896
Other taxes and social security 1,839 -
Other creditors 32,000 32,000
Accruals and deferred income 2,118 4,092
Director's loan account 60,911 51,012
599,623 567,825
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 14,401 15,906
Page 6