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Registration number: 15133534

MEM Site Services Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

MEM Site Services Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Balance Sheet | 5
Statement of Changes in Equity | 6
Notes to the Unaudited Financial Statements | 7 to 12

MEM Site Services Limited

Company Information

Directors | Mr David Alun Powell Mr Matthew John Bridgeman Mr Benjamin Carter

Registered office | 8 St. Aldwyns Close Bristol England BS7 0UQ

Accountants | R S Porter & Co Limited The Old Dairy Ashton Hill Farm Weston Road Failand Bristol BS8 3US

MEM Site Services Limited

Directors' Report for the Year Ended 31 March 2026

The directors present their report and the financial statements for the year ended 31 March 2026.

Directors of the company

The directors who held office during the year were as follows:

Mr David Alun Powell

Mr Matthew John Bridgeman

Mr Benjamin Carter

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

Approved and authorised by the Board on 9 April 2026 and signed on its behalf by:

......................................... Mr David Alun Powell Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
MEM Site Services Limited
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MEM Site Services Limited for the year ended 31 March 2026 as set out on pages 4 to 12 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of MEM Site Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of MEM Site Services Limited and state those matters that we have agreed to state to the Board of Directors of MEM Site Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MEM Site Services Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that MEM Site Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of MEM Site Services Limited. You consider that MEM Site Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of MEM Site Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
R S Porter & Co Limited
The Old Dairy
Ashton Hill Farm
Weston Road
Failand
Bristol
BS8 3US

9 April 2026

MEM Site Services Limited

Profit and Loss Account for the Year Ended 31 March 2026

| Note | 2026 £ | 2025 £
Turnover | 3 | 561,740 | 458,786
Cost of sales |  | (345,644) | (171,626)
Gross profit |  | 216,096 | 287,160
Administrative expenses |  | (141,262) | (158,656)
Operating profit | 4 | 74,834 | 128,504
Profit before tax |  | 74,834 | 128,504
Tax on profit | 7 | (14,669) | (23,385)
Profit for the financial year |  | 60,165 | 105,119

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

MEM Site Services Limited

(Registration number: 15133534)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 8 | 71,097 | 30,715
Current assets |  |  |
Debtors | 9 | 85,644 | 97,830
Cash at bank and in hand |  | 63,509 | 71,538
|  | 149,153 | 169,368
Creditors: Amounts falling due within one year | 11 | (130,626) | (122,062)
Net current assets |  | 18,527 | 47,306
Total assets less current liabilities |  | 89,624 | 78,021
Provisions for liabilities | 12 | (14,539) | (3,101)
Net assets |  | 75,085 | 74,920
Capital and reserves |  |  |
Called up share capital |  | 180 | 180
Retained earnings |  | 74,905 | 74,740
Shareholders' funds |  | 75,085 | 74,920

For the financial year ending 31 March 2026 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 9 April 2026 and signed on its behalf by:

......................................... Mr David Alun Powell Director

MEM Site Services Limited

Statement of Changes in Equity for the Year Ended 31 March 2026

| Share capital £ | Retained earnings £ | Total £
At 1 April 2025 | 180 | 74,740 | 74,920
Profit for the year | - | 60,165 | 60,165
Dividends | - | (60,000) | (60,000)
At 31 March 2026 | 180 | 74,905 | 75,085

| Share capital £ | Retained earnings £ | Total £
At 1 April 2024 | 180 | 29,621 | 29,801
Profit for the year | - | 105,119 | 105,119
Dividends | - | (60,000) | (60,000)
At 31 March 2025 | 180 | 74,740 | 74,920

MEM Site Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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:
8 St. Aldwyns Close
Bristol
BS7 0UQ
England

These financial statements were authorised for issue by the Board on 9 April 2026.

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 except that as disclosed in the accounting policies certain items are shown at fair value.

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 sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred 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 in the countries where the company operates and generates taxable income.

MEM Site Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & machinery | 20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

MEM Site Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Turnover

The analysis of the company's turnover for the year from continuing operations is as follows:

| 2026 £ | 2025 £
Sale of goods | 561,209 | 458,161
Interest received | 531 | 625
| 561,740 | 458,786

4 | Operating profit

Arrived at after charging/(crediting)

| 2026 £ | 2025 £
Depreciation expense | 17,775 | 7,678

5 | Staff costs

The aggregate payroll costs (including directors' remuneration) were as follows:

| 2026 £ | 2025 £
Wages and salaries | 268,459 | 117,000
Social security costs | 30,463 | 8,493
Pension costs, defined contribution scheme | 6,269 | 2,211
Other employee expense | 2,606 | 2,902
| 307,797 | 130,606

The average number of persons employed by the company (including directors) during the year, analysed by category was as follows:

| 2026 No. | 2025 No.
Other departments | - | 3
| - | 3

MEM Site Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6 | Directors' remuneration

The directors' remuneration for the year was as follows:

| 2026 £ | 2025 £
Remuneration | 99,000 | 117,000
Contributions paid to money purchase schemes | 2,024 | 2,211
| 101,024 | 119,211

7 | Taxation

Tax charged/(credited) in the profit and loss account

| 2026 £ | 2025 £
Current taxation |  |
UK corporation tax | 3,231 | 23,385
Deferred taxation |  |
Arising from origination and reversal of timing differences | 11,438 | -
Tax expense in the income statement | 14,669 | 23,385

8 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 1 April 2025 | 41,494 | 41,494
Additions | 58,157 | 58,157
At 31 March 2026 | 99,651 | 99,651
Depreciation
At 1 April 2025 | 10,779 | 10,779
Charge for the year | 17,775 | 17,775
At 31 March 2026 | 28,554 | 28,554
Carrying amount
At 31 March 2026 | 71,097 | 71,097
At 31 March 2025 | 30,715 | 30,715

MEM Site Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

9 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 73,935 | 97,830
Other debtors | 11,709 | -
| 85,644 | 97,830

10 | Cash and cash equivalents

| 2026 £ | 2025 £
Cash at bank | 63,509 | 12,619
Short-term deposits | - | 58,919
| 63,509 | 71,538

11 | Creditors

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Trade creditors |  | 69,675 | 81,139
Amounts due to related parties |  | 50,980 | 1,056
Social security and other taxes |  | 6,740 | 16,482
Income tax liability | 7 | 3,231 | 23,385
|  | 130,626 | 122,062

12 | Provisions for liabilities

| Deferred tax £ | Total £
At 1 April 2025 | 3,101 | 3,101
Additional provisions | 11,438 | 11,438
At 31 March 2026 | 14,539 | 14,539

13 | Pension and other schemes

Defined contribution pension scheme

The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £6,269 (2025 - £2,211).

MEM Site Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

14 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £0.10 each | 1,800 | 180 | 1,800 | 180

15 | Dividends

Interim dividends paid

|  | 2026 £ |  | 2025 £
Interim dividend of £333.33 per each Ordinary |  | 60,000 |  | 60,000