REGISTERED NUMBER: 06507640 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

K & S Site Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K J Fletcher

S J Marshall

SECRETARY:

V Marshall

REGISTERED OFFICE:

2a Light House Trade Park

Lydney

Gloucestershire

GL15 5EN

REGISTERED NUMBER:

06507640 (England and Wales)

ACCOUNTANTS:

Knights

2A Lighthouse Trade Park

Church Road

Lydney

Gloucestershire

GL15 5EN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

72,997

100,369

72,997

100,369

CURRENT ASSETS

Debtors

6

66,842

346,491

Cash at bank

732,888

682,771

799,730

1,029,262

CREDITORS

Amounts falling due within one year

7

18,477

108,994

NET CURRENT ASSETS

781,253

920,268

TOTAL ASSETS LESS CURRENT LIABILITIES

854,250

1,020,637

PROVISIONS FOR LIABILITIES

8

13,870

22,392

NET ASSETS

840,380

998,245

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

840,280

998,145

840,380

998,245

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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

S J Marshall - Director

K J Fletcher - Director

1.	STATUTORY INFORMATION

K & S 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

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

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 4 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

200,000

AMORTISATION

At 1 April 2024

and 31 March 2025

200,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

17,364

11,658

169,042

2,537

200,601

Disposals

-

-

(19,046

)

-

(19,046

)

At 31 March 2025

17,364

11,658

149,996

2,537

181,555

DEPRECIATION

At 1 April 2024

11,857

6,037

81,045

1,293

100,232

Charge for year

826

843

21,999

845

24,513

Eliminated on disposal

-

-

(16,187

)

-

(16,187

)

At 31 March 2025

12,683

6,880

86,857

2,138

108,558

NET BOOK VALUE

At 31 March 2025

4,681

4,778

63,139

399

72,997

At 31 March 2024

5,507

5,621

87,997

1,244

100,369

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

66,842

331,956

Other debtors

-

14,535

66,842

346,491

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3

2

Tax

(18,715

)

94,973

VAT

3,486

-

Other creditors

704

1,020

Directors' loan accounts

31,399

11,399

Accrued expenses

1,600

1,600

18,477

108,994

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

13,870

22,392

Deferred

tax

£

Balance at 1 April 2024

22,392

capital allowances

(8,522

)

Balance at 31 March 2025

13,870