Emergency Site Services Ltd


Director	Mr D Hughes


Registered Address	32 Moreland Avenue
	Colnbrook
	Slough
	SL3 0LR


Registered Number	07980076 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		108,926		142,420
			108,926		142,420
Current assets
Stocks		19,000		22,000
Debtors	4	278,960		223,647
Cash at bank and on hand		25,402		4,093
		323,362		249,740
Creditors amounts falling due within one year	5	(339,234)		(257,366)
Net current assets (liabilities)			(15,872)		(7,626)
Total assets less current liabilities			93,054		134,794
Creditors amounts falling due after one year	6		(72,111)		(115,528)
Provisions for liabilities			(20,696)		(19,123)
Net assets			247		143
Capital and reserves
Called up share capital			100		100
Profit and loss account			147		43
Shareholders' funds			247		143

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 30 December 2025, and are signed on its behalf by:

Mr D Hughes
Director
Registered Company No. 07980076

Emergency Site Services Ltd

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	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.

	Functional and presentation currency
	The presentation currency of the financial statements is the Pound Sterling (£).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current 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.

Current 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 between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

	Financial instruments
	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		3

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	216,780
	Additions	3,141
	Disposals	(1,800)
	At 31 March 25	218,121
	Depreciation and impairment
	At 01 April 24	74,360
	Charge for year	35,686
	On disposals	(851)
	At 31 March 25	109,195
	Net book value
	At 31 March 25	108,926
	At 31 March 24	142,420

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	157,380	139,305
Other debtors	120,773	83,633
Prepayments and accrued income	807	709
Total	278,960	223,647

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	53,259	82,219
Bank borrowings and overdrafts	33,283	37,514
Taxation and social security	213,046	97,509
Finance lease and HP contracts	33,417	33,359
Other creditors	6,229	6,765
Total	339,234	257,366

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	11,667	21,667
Other creditors	60,444	93,861
Total	72,111	115,528

7.	Secured creditors
	The discounting facility is secured by way of a fixed and floating charge against all the property or undertaking of the company.

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	93,861		127,220