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REGISTERED NUMBER: 04141985 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

F.B. Site Services Limited

F.B. Site Services Limited (Registered number: 04141985)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


F.B. Site Services Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: C J Rowlands
D S Summerfield





SECRETARY: Mrs J K Harrison





REGISTERED OFFICE: Stanton House
Eastham Village Road
Eastham
WIRRAL
CH62 0DE





REGISTERED NUMBER: 04141985 (England and Wales)





ACCOUNTANTS: Johnstone Howell & Co
104 Whitby Road
Ellesmere Port
Cheshire
CH65 0AB

F.B. Site Services Limited (Registered number: 04141985)

Balance Sheet
31 January 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 82,511 64,375

CURRENT ASSETS
Debtors 5 413,317 363,484
Cash at bank 284,354 299,066
697,671 662,550
CREDITORS
Amounts falling due within one year 6 260,092 215,490
NET CURRENT ASSETS 437,579 447,060
TOTAL ASSETS LESS CURRENT
LIABILITIES

520,090

511,435

CREDITORS
Amounts falling due after more than one
year

7

(24,779

)

(21,106

)

PROVISIONS FOR LIABILITIES 9 (20,628 ) (16,094 )
NET ASSETS 474,683 474,235

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 11 474,681 474,233
SHAREHOLDERS' FUNDS 474,683 474,235

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

F.B. Site Services Limited (Registered number: 04141985)

Balance Sheet - continued
31 January 2024


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 15 August 2024 and were signed on its behalf by:




C J Rowlands - Director



D S Summerfield - Director


F.B. Site Services Limited (Registered number: 04141985)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

F.B. Site Services 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 - 10% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

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.

F.B. Site Services Limited (Registered number: 04141985)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 19 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£ £ £ £
COST
At 1 February 2023 30,656 133,182 5,001 168,839
Additions 14,502 39,995 1,962 56,459
Disposals - (27,857 ) (3,361 ) (31,218 )
At 31 January 2024 45,158 145,320 3,602 194,080
DEPRECIATION
At 1 February 2023 21,480 78,530 4,454 104,464
Charge for year 2,677 22,141 1,200 26,018
Eliminated on disposal - (15,552 ) (3,361 ) (18,913 )
At 31 January 2024 24,157 85,119 2,293 111,569
NET BOOK VALUE
At 31 January 2024 21,001 60,201 1,309 82,511
At 31 January 2023 9,176 54,652 547 64,375

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£
COST
At 1 February 2023 30,450
Additions 31,995
At 31 January 2024 62,445
DEPRECIATION
At 1 February 2023 6,090
Charge for year 12,489
At 31 January 2024 18,579
NET BOOK VALUE
At 31 January 2024 43,866
At 31 January 2023 24,360

F.B. Site Services Limited (Registered number: 04141985)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 306,021 247,362
Amounts owed by group undertakings 101,568 113,586
Other debtors 4,125 -
Directors' current accounts 228 2,536
Prepayments 1,375 -
413,317 363,484

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Hire purchase contracts 21,215 10,553
Trade creditors 63,884 53,481
Tax 58,523 59,616
Social security and other taxes 23,514 14,127
VAT 52,000 39,666
Sundry creditors and accruals 40,956 38,047
260,092 215,490

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Hire purchase contracts 24,779 21,106

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£ £
Hire purchase contracts 45,994 31,659

9. PROVISIONS FOR LIABILITIES
2024 2023
£ £
Deferred tax 20,628 16,094

Deferred tax
£
Balance at 1 February 2023 16,094
Accelerated capital allowances 4,534
Balance at 31 January 2024 20,628

F.B. Site Services Limited (Registered number: 04141985)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
2 Ordinary 1 2 2

11. RESERVES
Retained
earnings
£

At 1 February 2023 474,233
Profit for the year 195,448
Dividends (195,000 )
At 31 January 2024 474,681

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2024 and 31 January 2023:

2024 2023
£ £
D S Summerfield
Balance outstanding at start of year 2,536 48
Amounts advanced 6,568 5,499
Amounts repaid (8,876 ) (3,011 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 228 2,536

13. RELATED PARTY DISCLOSURES

At the balance sheet date £101,568 (2023 - £113,586) is due to the company from CRDS Management Limited.

14. ULTIMATE CONTROLLING PARTY

The company's ultimate parent undertaking and controlling party is CRDS Management Limited. The registered office and principal place of business of the parent undertaking is Stanton House, Eastham Village Road, Eastham, Wirral, CH62 0DE.