REGISTERED NUMBER: 15033595 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CHALLENGER SITE SERVICES (NW) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Allen

C M Allen

J Baker-Allen

S Allen

REGISTERED OFFICE:

50 Winton Street

Ashton-under-Lyne

Lancashire

OL6 8NL

REGISTERED NUMBER:

15033595 (England and Wales)

ACCOUNTANTS:

Moss & Williamson Limited

Booth Street Chambers

Booth Street

Ashton-under-Lyne

Lancashire

OL6 7LQ

FIXED ASSETS

Intangible assets

4

3,306,259

3,421,594

Tangible assets

5

1,145,665

844,314

4,451,924

4,265,908

CURRENT ASSETS

Stocks

5,123

4,564

Debtors

440,215

319,773

Cash at bank and in hand

645,954

259,617

1,091,292

583,954

CREDITORS

Amounts falling due within one year

745,372

543,206

NET CURRENT ASSETS

345,920

40,748

TOTAL ASSETS LESS CURRENT LIABILITIES

4,797,844

4,306,656

CREDITORS

Amounts falling due after more than one year

(421,476

)

(319,465

)

PROVISIONS FOR LIABILITIES

(285,793

)

(211,078

)

NET ASSETS

4,090,575

3,776,113

CAPITAL AND RESERVES

Called up share capital

400

400

Share premium

4,079,737

4,079,737

Retained earnings

10,438

(304,024

)

4,090,575

3,776,113

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 1 September 2025 and were signed on its behalf by:

C M Allen - Director

R Allen - Director

J Baker-Allen - Director

S Allen - Director

1.	STATUTORY INFORMATION

Challenger Site Services (NW) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in December 2023, will be amortised over its estimated useful life of 30 years.

During the year the estimated useful economic life of the Goodwill has been revised from 10 years to 30 years as the Director's consider this to be a more accurate estimate of the useful life. This change will result in a decrease in amortisation of £238,623 in the current period and a similar impact on the future 9 periods.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

10% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 42 (2024 - 37 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

3,539,579

AMORTISATION

At 1 April 2024

117,985

Amortisation for year

115,335

At 31 March 2025

233,320

NET BOOK VALUE

At 31 March 2025

3,306,259

At 31 March 2024

3,421,594

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

914,943

Additions

571,982

Disposals

(17,728

)

At 31 March 2025

1,469,197

DEPRECIATION

At 1 April 2024

70,629

Charge for year

255,574

Eliminated on disposal

(2,671

)

At 31 March 2025

323,532

NET BOOK VALUE

At 31 March 2025

1,145,665

At 31 March 2024

844,314

6.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

175,612

145,034

Between one and five years

421,476

319,465

597,088

464,499

Non-cancellable

operating leases

2025

2024

£

£

Within one year

32,000

32,000

Between one and five years

76,380

108,380

108,380

140,380

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

597,088

464,499

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Challenger Holdings Limited.