Titans Siting & Transport Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 05750758

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,197,884		1,616,149
Investments	5		20,000		-

			1,217,884		1,616,149
CURRENT ASSETS
Debtors	6	472,605		813,916
Cash at bank and in hand		72,229		52,703

		544,834		866,619
Creditors: Amounts Falling Due Within One Year	7	(732,204 )		(1,022,591 )

NET CURRENT ASSETS (LIABILITIES)			(187,370 )		(155,972 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,030,514		1,460,177

Creditors: Amounts Falling Due After More Than One Year	8		(500,123 )		(843,354 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(186,118 )		(143,819 )

NET ASSETS			344,273		473,004

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			344,173		472,904

SHAREHOLDERS' FUNDS			344,273		473,004

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Titans Siting & Transport Limited

Balance Sheet (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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge 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 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 Profit and Loss Account.

On behalf of the board

Mr J Wainwright

Director

25th November 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Titans Siting & Transport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05750758 . The registered office is Office 8, First Floor, Premier Business, 43-45 Sanders Road, Finedon Rd Ind Est, Wellingborough, Northamptonshire, NN8 4NL.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balamce

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 profit and loss account 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 profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Titans Siting & Transport Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 17 (2024: 18)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	420,995	2,216,199	13,856	25,753	2,676,803
Additions	9,265	62,496	-	-	71,761
Disposals	(62,435 )	(127,923 )	-	-	(190,358 )

As at 31 March 2025	367,825	2,150,772	13,856	25,753	2,558,206

Depreciation
As at 1 April 2024	337,324	703,845	5,994	13,491	1,060,654
Provided during the period	22,096	361,044	1,965	3,065	388,170
Disposals	(61,851 )	(26,651 )	-	-	(88,502 )

As at 31 March 2025	297,569	1,038,238	7,959	16,556	1,360,322

Net Book Value
As at 31 March 2025	70,256	1,112,534	5,897	9,197	1,197,884

As at 1 April 2024	83,671	1,512,354	7,862	12,262	1,616,149

5. Investments

	Unlisted
	£
Cost
As at 1 April 2024	-
Additions	20,000

As at 31 March 2025	20,000

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	20,000

As at 1 April 2024	-

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Titans Siting & Transport Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	294,042	593,201
Other debtors	178,563	220,715

	472,605	813,916

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	343,920	396,135
Trade creditors	20,394	51,586
Bank loans and overdrafts	10,000	10,000
Other creditors	88,003	382,008
Taxation and social security	269,887	182,862

	732,204	1,022,591

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	498,456	831,687
Bank loans	1,667	11,667

	500,123	843,354

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	343,920	396,135
Later than one year and not later than five years	498,456	831,687

	842,376	1,227,822

	842,376	1,227,822

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Titans Siting & Transport Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Timothy Park	36,605	69	36,674	-	-
Mr Jason Wainwright	40,999	7,537	61,967	-	(13,431 )
Mr Simon Wainwright	63,142	328	53,178	-	10,292

The above loans are unsecured, reppayable on demand with interest charged at the official rate of 2.25% per annum amounting to £1,000 (2024: £2,915)

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