Excell Site Services Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12859285

Excell Site Services Ltd

Filleted Unaudited Financial Statements

30 September 2025

Excell Site Services Ltd

Statement of Financial Position

30 September 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	22,969	21,935

Current assets

Stocks		2,500	2,500
Debtors	6	311,328	200,061
Cash at bank and in hand		215,350	175,349
		---------	---------
		529,178	377,910

Creditors: amounts falling due within one year	7	112,022	95,092
		---------	---------
Net current assets		417,156	282,818
		---------	---------
Total assets less current liabilities		440,125	304,753

Provisions

Taxation including deferred tax	5,742	5,484
	---------	---------
Net assets	434,383	299,269
	---------	---------

Excell Site Services Ltd

Statement of Financial Position (continued)

30 September 2025

	2025	2024
Note	£	£

Capital and reserves

Called up share capital	1,100	1,100
Profit and loss account	433,283	298,169
	---------	---------
Shareholders funds	434,383	299,269
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 27 December 2025 , and are signed on behalf of the board by:

Mr SJ Foster	Mrs V Foster
Director	Director

Company registration number: 12859285

Excell Site Services Ltd

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 Reginal Street, Stoke on Trent, ST6 1DU, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% Reducing balance
Equipment	-	`20% reducing balance & 1/3 straight line`

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2024: 10 ).

5. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 October 2024	36,985	2,267	39,252
Additions	7,450	–	7,450
Disposals	( 4,000)	–	( 4,000)
	--------	-------	--------
At 30 September 2025	40,435	2,267	42,702
	--------	-------	--------
Depreciation
At 1 October 2024	15,386	1,931	17,317
Charge for the year	5,083	67	5,150
Disposals	( 2,734)	–	( 2,734)
	--------	-------	--------
At 30 September 2025	17,735	1,998	19,733
	--------	-------	--------
Carrying amount
At 30 September 2025	22,700	269	22,969
	--------	-------	--------
At 30 September 2024	21,599	336	21,935
	--------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	181,728	145,961
Other debtors	129,600	54,100
	---------	---------
	311,328	200,061
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	18,574	23,990
Corporation tax	68,500	28,250
Social security and other taxes	9,284	28,386
Other creditors	15,664	14,466
	---------	--------
	112,022	95,092
	---------	--------

8. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr SJ Foster	27,000	110,000	( 34,500)	102,500
Mrs V Foster	27,000	34,500	( 34,500)	27,000
Mr D Simpson	100	10,000	( 10,000)	100
	--------	---------	--------	---------
	54,100	154,500	( 79,000)	129,600
	--------	---------	--------	---------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr SJ Foster	20,000	34,000	( 27,000)	27,000
Mrs V Foster	20,000	34,000	( 27,000)	27,000
Mr D Simpson	100	18,000	( 18,000)	100
	--------	--------	--------	--------
	40,100	86,000	( 72,000)	54,100
	--------	--------	--------	--------

9. Related party transactions

The company was under the control of Mr S Foster nd Mrs V Foster throughout the current year. Directors loan account balances are interest free and are repayable on demand. The company rents office premises from the directors. The rent is set on normal trade terms.