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Registration number: 14526565

E & S Plant and Machinery Limited
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

E & S Plant and Machinery Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 6

E & S Plant and Machinery Limited

Company Information

Director | E Asare Osafo

Registered office | Cooper House Lower Charlton Estate Shepton Mallet BA4 5QE

Accountants | Burton Sweet Chartered accountants and business advisers Cooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE

E & S Plant and Machinery Limited

(Registration number: 14526565)
Balance Sheet
31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 101,172 | 100
Cash at bank and in hand |  | 190,671 | 238
|  | 291,843 | 338
Creditors: Amounts falling due within one year | 5 | (298,629) | (300)
Net (liabilities)/assets |  | (6,786) | 38
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (6,886) | (62)
Shareholders' (deficit)/funds |  | (6,786) | 38

E & S Plant and Machinery Limited

(Registration number: 14526565)
Balance Sheet
31 December 2025

For the financial year ending 31 December 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.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 July 2026

......................................... E Asare Osafo Director

E & S Plant and Machinery Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 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:
Cooper House
Lower Charlton Estate
Shepton Mallet
BA4 5QE

These financial statements were authorised for issue by the director on 7 July 2026.

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.

Going concern

The financial statements have been prepared on a going concern basis.

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.

E & S Plant and Machinery Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Debtors

| 2025 £ | 2024 £
Trade debtors | 36,360 | -
Other debtors | 50,312 | 100
Prepayments | 14,500 | -
| 101,172 | 100

E & S Plant and Machinery Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 6 | 298,629 | 300

6 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 298,629 | 300