Company Registration No. 8956408 (England and Wales)
Site Management & Supervision UK Ltd
Unaudited accounts
for the year ended 31 March 2025
Site Management & Supervision UK Ltd
Unaudited accounts
Contents
Site Management & Supervision UK Ltd
Company Information
for the year ended 31 March 2025
Company Number
8956408 (England and Wales)
Registered Office
9 Mill Lane
Cronton
Widnes
WA8 5DT
Accountants
Virtus Accounting Limited
20 Churchfields
Widnes
Cheshire
WA8 9RP
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Site Management & Supervision UK Ltd
for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Site Management & Supervision UK Ltd for the year ended
31 March 2025 as set out on pages
5 -
8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
Virtus Accounting Limited
Chartered Certified Accountants
20 Churchfields
Widnes
Cheshire
WA8 9RP
23 December 2025
Site Management & Supervision UK Ltd
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
819
2,996
Creditors: amounts falling due within one year
(76,296)
(61,160)
Net current assets
51,086
34,949
Total assets less current liabilities
51,171
36,177
Provisions for liabilities
Called up share capital
1
1
Profit and loss account
51,153
35,942
Shareholders' funds
51,154
35,943
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 December 2025 and were signed on its behalf by
R E Johnson
Director
Company Registration No. 8956408
Site Management & Supervision UK Ltd
Notes to the Accounts
for the year ended 31 March 2025
Site Management & Supervision UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 8956408. The registered office is 9 Mill Lane, Cronton, Widnes, WA8 5DT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
In December 2025, the company was notified that its sole customer contract was to end in December 2025. At the time of approval of the accounts, the director is currently considering the future options for the company. This is considered a material uncertainty that may cast significant doubt upon the company's ability to continue to adopt the going concern basis of accounting. However, whilst this review continues to be conduced the accounts have been prepared on a going concern basis.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% on cost
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.
Site Management & Supervision UK Ltd
Notes to the Accounts
for the year ended 31 March 2025
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets are initially measured at cost and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing arrangement, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets categorised as receivable within one year are not amortised.
Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
Basic financial liabilities that are classified as debt, are initially recognised at cost unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2024
4,073
989
5,062
Disposals
(2,681)
(20)
(2,701)
At 31 March 2025
1,392
969
2,361
At 1 April 2024
3,201
633
3,834
Charge for the year
121
329
450
On disposals
(2,008)
-
(2,008)
At 31 March 2025
1,314
962
2,276
At 31 March 2024
872
356
1,228
Amounts falling due within one year
Other debtors
126,563
91,897
Site Management & Supervision UK Ltd
Notes to the Accounts
for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
58,168
45,253
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Advances and credits made to the director, repayable upon demand with no interest charged.
82,108
91,331
62,181
111,258
82,108
91,331
62,181
111,258
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).