D. Croft Site Services Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 05226627

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,046		30,956

			22,046		30,956
CURRENT ASSETS
Debtors	5	40		535
Cash at bank and in hand		18,085		3,585

		18,125		4,120
Creditors: Amounts Falling Due Within One Year	6	(11,722 )		(5,044 )

NET CURRENT ASSETS (LIABILITIES)			6,403		(924 )

TOTAL ASSETS LESS CURRENT LIABILITIES			28,449		30,032

Creditors: Amounts Falling Due After More Than One Year	7		(19,382 )		(24,381 )

NET ASSETS			9,067		5,651

CAPITAL AND RESERVES
Called up share capital	9		1		1
Income Statement			9,066		5,650

SHAREHOLDERS' FUNDS			9,067		5,651

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D. Croft Site Services Limited

Statement of Financial Position (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Daniel Croft

Director

28th October 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

D. Croft Site Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05226627 . The registered office is 14 Blairgowrie Drive, Macclesfield, Cheshire, SK10 2UJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Straight line
Motor Vehicles	25% Straight line
Fixtures & Fittings	25% Straight line
Computer Equipment	25% Straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	38,309	39,647	12,082	2,401	92,439
Additions	-	-	459	1,734	2,193

As at 31 March 2025	38,309	39,647	12,541	4,135	94,632

...CONTINUED

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D. Croft Site Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024	38,179	9,912	12,082	1,310	61,483
Provided during the period	44	9,911	114	1,034	11,103

As at 31 March 2025	38,223	19,823	12,196	2,344	72,586

Net Book Value
As at 31 March 2025	86	19,824	345	1,791	22,046

As at 1 April 2024	130	29,735	-	1,091	30,956

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	-	351
VAT	40	184

	40	535

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	372	60
Bank loans and overdrafts	2,716	3,093
Corporation tax	(1,163 )	(1,163 )
Accruals	3,450	2,996
Director's loan account	6,347	58

	11,722	5,044

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	12,649	17,648
Bank loans	6,733	6,733

	19,382	24,381

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than five years	12,649	17,648

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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