21 false false false false false false false false false false true false false false false false false No description of principal activity 2025-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 42,920 258 43,178 38,163 2,968 41,131 2,047 4,757 xbrli:pure xbrli:shares iso4217:GBP 06328237 2025-01-01 2025-12-31 06328237 2025-12-31 06328237 2024-12-31 06328237 2024-01-01 2024-12-31 06328237 2024-12-31 06328237 2023-12-31 06328237 bus:Director1 2025-01-01 2025-12-31 06328237 bus:Director3 2025-01-01 2025-12-31 06328237 core:WithinOneYear 2025-12-31 06328237 core:WithinOneYear 2024-12-31 06328237 core:ShareCapital 2025-12-31 06328237 core:ShareCapital 2024-12-31 06328237 core:RetainedEarningsAccumulatedLosses 2025-12-31 06328237 core:RetainedEarningsAccumulatedLosses 2024-12-31 06328237 bus:Director2 2025-01-01 2025-12-31 06328237 bus:SmallEntities 2025-01-01 2025-12-31 06328237 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 06328237 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06328237 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06328237 bus:FullAccounts 2025-01-01 2025-12-31 06328237 core:OfficeEquipment 2025-01-01 2025-12-31 06328237 core:OfficeEquipment 2024-12-31 06328237 core:OfficeEquipment 2025-12-31 06328237 bus:Director1 1 2025-01-01 2025-12-31
COMPANY REGISTRATION NUMBER: 06328237

Site Labour Supplies Limited

Filleted Unaudited Financial Statements

31 December 2025

Site Labour Supplies Limited

Financial Statements

Year ended 31 December 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Site Labour Supplies Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 2,047 | 4,757

Current assets

Debtors | 6 | 608,603 |  | 675,579
Cash at bank and in hand | 61,024 |  | 138,661
| --------- |  | ---------
| 669,627 |  | 814,240

Creditors: amounts falling due within one year | 7 | 361,759 |  | 368,742
| --------- |  | ---------
Net current assets |  | 307,868 | 445,498
|  | --------- | ---------
Total assets less current liabilities |  | 309,915 | 450,255
|  | --------- | ---------
Net assets |  | 309,915 | 450,255
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 309,815 | 450,155
|  | --------- | ---------
Shareholders funds |  | 309,915 | 450,255
|  | --------- | ---------

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 31 December 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 .

Site Labour Supplies Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 1 April 2026 , and are signed on behalf of the board by:

W Hodgson | L J Parsons
Director | Director

Company registration number: 06328237

Site Labour Supplies Limited

Notes to the Financial Statements

Year ended 31 December 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 Shakespeare House, 147 Sandgate Road, Folkestone, Kent, CT20 2DA, United Kingdom.
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.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
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:

| Equipment | - | 33% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
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.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 21 (2024: 18 ).
5. Tangible assets

| Equipment | Total
| £ | £
Cost |  |
At 1 January 2025 | 42,920 | 42,920
Additions | 258 | 258
| -------- | --------
At 31 December 2025 | 43,178 | 43,178
| -------- | --------
Depreciation |  |
At 1 January 2025 | 38,163 | 38,163
Charge for the year | 2,968 | 2,968
| -------- | --------
At 31 December 2025 | 41,131 | 41,131
| -------- | --------
Carrying amount |  |
At 31 December 2025 | 2,047 | 2,047
| -------- | --------
At 31 December 2024 | 4,757 | 4,757
| -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 595,234 | 606,256
Amounts owed by group undertakings and undertakings in which the company has a participating interest | – | 4,600
Other debtors | 13,369 | 64,723
| --------- | ---------
| 608,603 | 675,579
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 63,137 | 128,058
Corporation tax | 10,801 | 42,433
Social security and other taxes | 41,326 | 34,697
Other creditors | 246,495 | 163,554
| --------- | ---------
| 361,759 | 368,742
| --------- | ---------

There is an amount due to factors of £211,217 (2024: £121,310) which is secured against the assets of the company.
8. Directors' advances, credits and guarantees
At the year end one of the directors owed the company £Nil (2024: £50,000). Advances of £Nil (2024: £50,000) were taken and repayments of £50,000 (2024: £Nil) were made.
9. Controlling party
The company is a subsidiary of Site Labour Supplies Group Ltd which is the ultimate parent company incorporated in the United Kingdom. The registered office is Shakespeare House 147 Sandgate Road, Folkestone, Kent, United Kingdom, CT20 2DA .