Hallam Site Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01446345

Hallam Site Services Limited

Filleted Unaudited Financial Statements

30 September 2025

Hallam Site Services Limited

Financial Statements

Year ended 30 September 2025

Contents	Pages

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2 to 3

Notes to the financial statements	4 to 7

Hallam Site Services Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Hallam Site Services Limited

Year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hallam Site Services Limited for the year ended 30 September 2025, which comprise the statement of financial position and the related notes 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 www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Hallam Site Services Limited. Our work has been undertaken solely to prepare for your approval the financial statements of Hallam Site Services Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hallam Site Services Limited and its director for our work or for this report.

It is your duty to ensure that Hallam Site Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hallam Site Services Limited. You consider that Hallam 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 financial statements of Hallam 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 financial statements.

HEBBLETHWAITES Chartered Accountants

2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ

7 May 2026

Hallam Site Services Limited

Statement of Financial Position

30 September 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	20,314	21,679

Current assets

Stocks		3,500	3,500
Debtors	6	22,488	48,412
Cash at bank and in hand		85,524	79,977
		---------	---------
		111,512	131,889

Creditors: amounts falling due within one year	7	41,701	48,500
		---------	---------
Net current assets		69,811	83,389
		--------	---------
Total assets less current liabilities		90,125	105,068

Creditors: amounts falling due after more than one year	8	–	5,332

Provisions

Taxation including deferred tax	1,787	1,834
	--------	---------
Net assets	88,338	97,902
	--------	---------

Hallam Site Services Limited

Statement of Financial Position (continued)

30 September 2025

	2025	2024
Note	£	£

Capital and reserves

Called up share capital	2,100	2,100
Profit and loss account	86,238	95,802
	--------	--------
Shareholders funds	88,338	97,902
	--------	--------

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.

Director's 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 director acknowledges her 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 6 May 2026 , and are signed on behalf of the board by:

Mrs A Roberts
Director

Company registration number: 01446345

Hallam Site Services Limited

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 Woodside Lane, Sheffield, S3 9PB.

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 and represents amounts receivable for goods supplied and 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.

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.

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:

Plant and machinery	-	10% reducing balance
Fixtures and fittings	-	10% reducing balance
Motor vehicles	-	20% reducing balance

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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 1 (2024: 3 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 October 2024 and 30 September 2025	23,806	47,028	6,995	9,512	87,341
	--------	--------	-------	-------	--------
Depreciation
At 1 October 2024	12,600	39,532	4,949	8,581	65,662
Charge for the year	300	760	212	93	1,365
	--------	--------	-------	-------	--------
At 30 September 2025	12,900	40,292	5,161	8,674	67,027
	--------	--------	-------	-------	--------
Carrying amount
At 30 September 2025	10,906	6,736	1,834	838	20,314
	--------	--------	-------	-------	--------
At 30 September 2024	11,206	7,496	2,046	931	21,679
	--------	--------	-------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	20,269	47,850
Other debtors	2,219	562
	--------	--------
	22,488	48,412
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,331	8,000
Trade creditors	3,225	6,448
Corporation tax	18,945	13,658
Social security and other taxes	7,314	15,912
Other creditors	6,886	4,482
	--------	--------
	41,701	48,500
	--------	--------

The bank loan of £5,331 (2024 £8,000) is under the Government's Covid bounce back loan scheme.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	5,332
	----	-------

The company borrowed £40,000 under the Government's Covid bounce back loan scheme.

This loan is repayable within 6 years from June 2020, with no repayments due for the first 12 months.

Interest of 2.5% is payable monthly, in arrears, on this loan; the Government covers the first 12 months interest charge.

The Government acts as guarantor to the lender for this loan.