REGISTERED NUMBER: 03223343 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

FOR

FACTORY PLANT PROJECTS LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

8

DIRECTORS:

Mr G Fisher

Mr W Fisher

Mrs S A Fisher

Mr S Hall

SECRETARY:

Mrs S A Fisher

REGISTERED OFFICE:

Ground Floor

Custom House

Waterfront East

Brierley Hill

West Midlands

DY5 1XH

REGISTERED NUMBER:

03223343 (England and Wales)

ACCOUNTANTS:

Poole Waterfield Limited

Ground Floor

Custom House

Waterfront East

Brierley Hill

West Midlands

DY5 1XH

FIXED ASSETS

Tangible assets

4

281,359

216,475

CURRENT ASSETS

Debtors

5

617,960

519,952

Cash at bank and in hand

348,909

178,451

966,869

698,403

CREDITORS

Amounts falling due within one year

6

509,238

181,684

NET CURRENT ASSETS

457,631

516,719

TOTAL ASSETS LESS CURRENT LIABILITIES

738,990

733,194

CREDITORS

Amounts falling due after more than one year

7

(12,000

)

(11,534

)

PROVISIONS FOR LIABILITIES

(65,164

)

(42,158

)

NET ASSETS

661,826

679,502

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Capital redemption reserve

600

600

Retained earnings

660,226

677,902

661,826

679,502

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 26 October 2026 and were signed on its behalf by:

Mr G Fisher - Director

1.	STATUTORY INFORMATION

Factory Plant Projects 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on reducing balance and 10% on cost

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Government grants

Grants related to capital expenditure are recognised as deferred income and are released to profit or loss over the useful economic life of the asset.

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.

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.

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.

Work in progress

Work in progress is recognised in respect of unbilled time on jobs based on the estimated proportion of work done at the Balance Sheet date and the amount of fees which are considered recoverable. Work in progress is shown within "Trade Debtors" in debtors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2025

316,048

8,549

765,619

6,944

1,097,160

Additions

117,840

668

-

2,747

121,255

At 31 July 2026

433,888

9,217

765,619

9,691

1,218,415

DEPRECIATION

At 1 August 2025

303,946

3,137

566,974

6,628

880,685

Charge for year

14,204

1,216

39,729

1,222

56,371

At 31 July 2026

318,150

4,353

606,703

7,850

937,056

NET BOOK VALUE

At 31 July 2026

115,738

4,864

158,916

1,841

281,359

At 31 July 2025

12,102

5,412

198,645

316

216,475

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

Motor

vehicles

£

COST

At 1 August 2025

and 31 July 2026

61,611

DEPRECIATION

At 1 August 2025

18,234

Charge for year

8,675

At 31 July 2026

26,909

NET BOOK VALUE

At 31 July 2026

34,702

At 31 July 2025

43,377

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Trade debtors

602,015

303,806

Other debtors

15,945

216,146

617,960

519,952

Within Trade debtors is work in progress valued at £66,906 (2025 - £1,163)

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Hire purchase contracts (see note 9)

9,054

10,514

Trade creditors

174,863

76,098

Taxation and social security

220,082

88,100

Other creditors

105,239

6,972

509,238

181,684

Creditors within one year includes redeemable ''B'' Shares of £250 (2025 - £250).

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.26

31.7.25

£

£

Hire purchase contracts (see note 9)

2,432

11,534

Other creditors

9,568

-

12,000

11,534

8.

LOANS

An analysis of the maturity of loans is given below:

31.7.26

31.7.25

£

£

Amounts falling due within one year or on demand:

Other loans

28,702

-

Amounts falling due between one and two years:

Other loans - 1-2 years

9,568

-

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.7.26

31.7.25

£

£

Net obligations repayable:

Within one year

9,054

10,514

Between one and five years

2,432

11,534

11,486

22,048

Non-cancellable

operating leases

31.7.26

31.7.25

£

£

Within one year

6,705

6,667

The above commitment relates to a telephone contract.

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.26

31.7.25

£

£

Other loans

38,270

-

Hire purchase contracts

11,486

22,048

49,756

22,048

11.	RELATED PARTY DISCLOSURES

During the year dividends totalling £324,903 (2025 - £NIL) were paid to the parent company. Included within other debtors is a balance outstanding from the parent company of £NIL (2025 - £204,409). During the year rent was paid to the parent company of £56,400 (2025 - £56,400).

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr G Fisher.