S&T SITE SERVICES LIMITED


Director	KEEGAN, Shaun, Mr.


Registered Address	11 North Terrace
	Birstall
	WF17 9EU


Registered Number	08926437 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		7,669		9,947
			7,669		9,947
Current assets
Debtors	4	39,956		64,433
Cash at bank and on hand		3,214		9,967
		43,170		74,400
Creditors amounts falling due within one year	5	(37,208)		(66,099)
Net current assets (liabilities)			5,962		8,301
Total assets less current liabilities			13,631		18,248
Creditors amounts falling due after one year	6		(3,387)		(6,800)
Provisions for liabilities	7		(1,457)		(1,890)
Net assets			8,787		9,558
Capital and reserves
Called up share capital			100		100
Profit and loss account			8,687		9,458
Shareholders' funds			8,787		9,558

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 September 2025, and are signed on its behalf by:

KEEGAN, Shaun, Mr.
Director
Registered Company No. 08926437

S&T SITE SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Current 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.

Current 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.

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Vehicles	25	-
Office Equipment	-	33

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	6,027	19,500	853	26,380
At 31 March 25	6,027	19,500	853	26,380
Depreciation and impairment
At 01 April 24	3,941	11,639	853	16,433
Charge for year	313	1,965	-	2,278
At 31 March 25	4,254	13,604	853	18,711
Net book value
At 31 March 25	1,773	5,896	-	7,669
At 31 March 24	2,086	7,861	-	9,947

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	15,684	16,716
Other debtors	24,272	47,717
Total	39,956	64,433

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	504	-
Bank borrowings and overdrafts	3,400	3,400
Taxation and social security	10,190	21,043
Other creditors	23,114	41,656
Total	37,208	66,099

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	3,387	6,800
Total	3,387	6,800

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,457	1,890
Total	1,457	1,890

8.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the director of £10,797 (2024: £20,130). The loans were interest free, with no fixed date for repayment.