IRIS Accounts Production v24.3.0.553 SC373053 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3730532023-03-31SC3730532024-03-31SC3730532023-04-012024-03-31SC3730532022-03-31SC3730532022-04-012023-03-31SC3730532023-03-31SC373053ns15:Scotland2023-04-012024-03-31SC373053ns14:PoundSterling2023-04-012024-03-31SC373053ns10:Director12023-04-012024-03-31SC373053ns10:PrivateLimitedCompanyLtd2023-04-012024-03-31SC373053ns10:SmallEntities2023-04-012024-03-31SC373053ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-31SC373053ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-31SC373053ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC373053ns10:FullAccounts2023-04-012024-03-31SC373053ns10:Director22023-04-012024-03-31SC373053ns10:RegisteredOffice2023-04-012024-03-31SC373053ns5:CurrentFinancialInstruments2024-03-31SC373053ns5:CurrentFinancialInstruments2023-03-31SC373053ns5:ShareCapital2024-03-31SC373053ns5:ShareCapital2023-03-31SC373053ns5:RetainedEarningsAccumulatedLosses2024-03-31SC373053ns5:RetainedEarningsAccumulatedLosses2023-03-31SC373053ns5:ShareCapital2022-03-31SC373053ns5:RetainedEarningsAccumulatedLosses2022-03-31SC373053ns5:RetainedEarningsAccumulatedLosses2022-04-012023-03-31SC373053ns5:RetainedEarningsAccumulatedLosses2023-04-012024-03-31SC373053ns5:FurnitureFittings2023-04-012024-03-31SC373053ns5:FurnitureFittings2023-03-31SC373053ns5:FurnitureFittings2024-03-31SC373053ns5:FurnitureFittings2023-03-31SC373053ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-31SC373053ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31
REGISTERED NUMBER: SC373053 (Scotland)












UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

SITE FORCE CONSTRUCTION & ENGINEERING
SERVICES LTD

SITE FORCE CONSTRUCTION & ENGINEERING
SERVICES LTD (REGISTERED NUMBER: SC373053)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Statement of Changes in Equity 3

Notes to the Financial Statements 4


SITE FORCE CONSTRUCTION & ENGINEERING
SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: P Mccallum
Mrs C Mccallum





REGISTERED OFFICE: C/o Donachie Chartered Accountants
Templeton House
62 Templeton Street
Glasgow
G40 1DA





BUSINESS ADDRESS: School House St. Quivox
Ayr
South Ayrshire
KA6 5HJ





REGISTERED NUMBER: SC373053 (Scotland)





ACCOUNTANTS: Donachie Chartered Accountants
2nd Floor
Templeton House
62 Templeton Street
Glasgow
G40 1DA

SITE FORCE CONSTRUCTION & ENGINEERING
SERVICES LTD (REGISTERED NUMBER: SC373053)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 5 200,888 234,657
Cash at bank 168,404 346,804
369,292 581,461
CREDITORS
Amounts falling due within one year 6 258,779 116,297
NET CURRENT ASSETS 110,513 465,164
TOTAL ASSETS LESS CURRENT LIABILITIES 110,513 465,164

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 110,511 465,162
SHAREHOLDERS' FUNDS 110,513 465,164

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

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

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 19 November 2024 and were signed on its behalf by:





Mrs C Mccallum - Director


SITE FORCE CONSTRUCTION & ENGINEERING
SERVICES LTD (REGISTERED NUMBER: SC373053)

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 April 2022 2 541,087 541,089

Changes in equity
Dividends - (470,000 ) (470,000 )
Total comprehensive income - 394,075 394,075
Balance at 31 March 2023 2 465,162 465,164

Changes in equity
Dividends - (515,000 ) (515,000 )
Total comprehensive income - 160,349 160,349
Balance at 31 March 2024 2 110,511 110,513

SITE FORCE CONSTRUCTION & ENGINEERING
SERVICES LTD (REGISTERED NUMBER: SC373053)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Site Force Construction & Engineering Services Ltd is a private company, limited by shares , registered in Scotland. 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, net of VAT. Turnover is also measured net of the estimated value of volume rebates and represents the supply of services under contracts.

Turnover is recognised at the point at which the following conditions can be satisfied:

The Company has fulfilled its contractual obligations to the customer;

The amount of revenue can be reliably measured; and

It is probable that the economic benefit associated with the sale will flow to the entity.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% straight line

Tangible fixed assets are stated at cost less depreciation. Cost represents purchase price together with any incidental costs of acquisition.

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.

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.

SITE FORCE CONSTRUCTION & ENGINEERING
SERVICES LTD (REGISTERED NUMBER: SC373053)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are classified and accounted for as financial assets, financial liabilities or equity instruments, according to the substance of the contractual arrangement.

Financial instruments which are assets are stated at cost less any provision for impairment. Financial liabilities are stated at principal capital amounts outstanding at the period end. Issue costs relating to financial liabilities are deducted from the outstanding balance and are amortised over the period to the due date for repayment of the financial liability.

An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. A financial liability is any contractual arrangement for an entity to deliver cash to the holder of the associated financial instrument.

Debtors and creditors that fall due within one year
Debtors and creditors that fall due within one year are recorded in the financial statements at undiscounted transaction (invoice) price. Debtors are reviewed for impairment at each reporting date and any impairments are recorded within the profit and loss and shown within administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2023
and 31 March 2024 4,620
DEPRECIATION
At 1 April 2023
and 31 March 2024 4,620
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 199,025 232,519
Prepayments and accrued income 1,863 2,138
200,888 234,657

Trade debtors subject to invoice discounting at 31 March 2024 was £199,025 (2023 - £203,376)

SITE FORCE CONSTRUCTION & ENGINEERING
SERVICES LTD (REGISTERED NUMBER: SC373053)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 173,655 909
Corporation tax 53,007 92,618
VAT 19,684 17,642
Accruals and deferred income 12,433 5,128
258,779 116,297

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P Mccallum.