Registration number: 08110050

Pegasus Site Support Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 3

Pegasus Site Support Ltd

(Registration number: 08110050)
Balance Sheet as at 31 March 2025

	Note	2025 £		2024 £
Fixed assets
Tangible assets	4		2,179		3,859
Current assets
Debtors	5	143,602		179,555
Cash at bank and in hand		9,364		11,424
		152,966		190,979
Creditors: Amounts falling due within one year	6	(153,857)		(194,020)
Net current liabilities			(891)		(3,041)
Net assets			1,288		818
Capital and reserves
Called up share capital		101		101
Profit and loss account		1,187		717
Total equity			1,288		818

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 October 2025 and signed on its behalf by:
 

......................................... Mr R.L. Chessman Director

Pegasus Site Support Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 11, Fusion Court
Aberford Road
Garforth
Leeds
LS25 2GH

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when, the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the company.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and equipment	25% - 33% Straight line

Pegasus Site Support Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	7,041	7,041
At 31 March 2025	7,041	7,041
Depreciation
At 1 April 2024	3,182	3,182
Charge for the year	1,680	1,680
At 31 March 2025	4,862	4,862
Carrying amount
At 31 March 2025	2,179	2,179
At 31 March 2024	3,859	3,859

5

Debtors

Current	2025 £	2024 £
Trade debtors	140,343	143,020
Amounts owed by related parties	3,259	36,535
	143,602	179,555

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	88,817	146,143
Taxation and social security	61,645	42,914
Other creditors	3,395	4,963
	153,857	194,020