IRIS Accounts Production v26.1.0.640 09958760 director 1.10.24 30.9.25 30.9.25 false true false false false true false Ordinary A 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09958760 2024-09-30 09958760 2025-09-30 09958760 2024-10-01 2025-09-30 09958760 2023-12-31 09958760 2024-01-01 2024-09-30 09958760 2024-09-30 09958760 ns15:EnglandWales 2024-10-01 2025-09-30 09958760 ns14:PoundSterling 2024-10-01 2025-09-30 09958760 ns10:Director1 2024-10-01 2025-09-30 09958760 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09958760 ns10:SmallEntities 2024-10-01 2025-09-30 09958760 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09958760 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 09958760 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09958760 ns10:FullAccounts 2024-10-01 2025-09-30 09958760 1 2024-10-01 2025-09-30 09958760 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 09958760 ns5:CurrentFinancialInstruments 2025-09-30 09958760 ns5:CurrentFinancialInstruments 2024-09-30 09958760 ns5:Non-currentFinancialInstruments 2025-09-30 09958760 ns5:Non-currentFinancialInstruments 2024-09-30 09958760 ns5:ShareCapital 2025-09-30 09958760 ns5:ShareCapital 2024-09-30 09958760 ns5:RevaluationReserve 2025-09-30 09958760 ns5:RevaluationReserve 2024-09-30 09958760 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 09958760 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 09958760 ns5:ComputerSoftware 2024-10-01 2025-09-30 09958760 ns5:PlantMachinery 2024-10-01 2025-09-30 09958760 ns5:FurnitureFittings 2024-10-01 2025-09-30 09958760 ns5:MotorVehicles 2024-10-01 2025-09-30 09958760 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-30 09958760 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 09958760 ns5:IntangibleAssetsOtherThanGoodwill 2025-09-30 09958760 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-30 09958760 ns5:PlantMachinery 2024-09-30 09958760 ns5:FurnitureFittings 2024-09-30 09958760 ns5:MotorVehicles 2024-09-30 09958760 ns5:PlantMachinery 2025-09-30 09958760 ns5:FurnitureFittings 2025-09-30 09958760 ns5:MotorVehicles 2025-09-30 09958760 ns5:PlantMachinery 2024-09-30 09958760 ns5:FurnitureFittings 2024-09-30 09958760 ns5:MotorVehicles 2024-09-30 09958760 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-09-30 09958760 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-10-01 2025-09-30 09958760 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-09-30 09958760 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-09-30 09958760 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 09958760 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 09958760 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-09-30 09958760 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-09-30 09958760 ns5:Secured 2025-09-30 09958760 ns5:Secured 2024-09-30 09958760 ns5:DeferredTaxation 2024-09-30 09958760 ns5:DeferredTaxation 2024-10-01 2025-09-30 09958760 ns5:DeferredTaxation 2025-09-30 09958760 ns10:OrdinaryShareClass1 2025-09-30 09958760 ns5:RevaluationReserve 2024-09-30 09958760 ns10:Director1 1 2024-09-30 09958760 ns10:Director1 1 2023-12-31 09958760 ns10:Director1 1 2024-10-01 2025-09-30 09958760 ns10:Director1 1 2024-01-01 2024-09-30 09958760 ns10:Director1 1 2025-09-30 09958760 ns10:Director1 1 2024-09-30

REGISTERED NUMBER: 09958760 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

SPECIALIST PILING SOLUTIONS LIMITED

SPECIALIST PILING SOLUTIONS LIMITED (REGISTERED NUMBER: 09958760)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 3 |

SPECIALIST PILING SOLUTIONS LIMITED (REGISTERED NUMBER: 09958760)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | 1,645 |  | 2,962 |  |

Tangible assets | 5 | 819,214 |  | 712,041 |  |

820,859 |  | 715,003 |  |

Current assets

Debtors | 6 | 754,140 |  | 604,327 |  |

Cash at bank and in hand | 222,520 |  | 396,173 |  |

976,660 |  | 1,000,500 |  |

Creditors

Amounts falling due within one year | 7 | 717,379 |  | 523,824 |  |

Net current assets | 259,281 |  | 476,676 |  |

Total assets less current liabilities | 1,080,140 |  | 1,191,679 |  |

Creditors

Amounts falling due after more than one year | 8 | (72,452 | ) | (116,145 | ) |

Provisions for liabilities | 10 | (187,588 | ) | (178,751 | ) |

Net assets | 820,100 |  | 896,783 |  |

Capital and reserves

Called up share capital | 11 | 100 |  | 100 |  |

Revaluation reserve | 12 | 110,224 |  | 105,703 |  |

Retained earnings | 709,776 |  | 790,980 |  |

Shareholders' funds | 820,100 |  | 896,783 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

SPECIALIST PILING SOLUTIONS LIMITED (REGISTERED NUMBER: 09958760)

BALANCE SHEET - continued

30 SEPTEMBER 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 May 2026 and were signed by:

Mr J Calcinotto - Director

SPECIALIST PILING SOLUTIONS LIMITED (REGISTERED NUMBER: 09958760)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | Statutory information

| Specialist Piling Solutions Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09958760. The registered office is Faulkner House 31 West Street, Wimborne, Dorset, BH21 1JS and business address is First Floor South, Waterloo House, Fleets Corner Business Park, Poole, Dorset, BH17 0HL

| The company's year end was shortened to 30 September 2024 and therefore the comparative period is not entirely comparable.

2. | Accounting policies

| Basis of preparing the financial statements

| 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents amounts receivable for the sale of goods and services supplied in the year, net of VAT and trade discounts.

| Intangible assets

| Computer software is written over its useful life which is deemed to be 3 years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 taxation

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

SPECIALIST PILING SOLUTIONS LIMITED (REGISTERED NUMBER: 09958760)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | Accounting policies - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Group accounts

| The financial statements present information about the company as an individual undertaking and not about its group. The company and its parent comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

3. | Employees and directors

| The average number of employees during the year was 14 (2024 - 13 ) .

4. | Intangible fixed assets

| Other

| intangible

| assets

£ |

| Cost

| At 1 October 2024

| and 30 September 2025 | 11,449 |  |

| Amortisation

| At 1 October 2024 | 8,487 |  |

| Charge for year | 1,317 |  |

| At 30 September 2025 | 9,804 |  |

| Net book value

| At 30 September 2025 | 1,645 |  |

| At 30 September 2024 | 2,962 |  |

5. | Tangible fixed assets

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| Cost or valuation

| At 1 October 2024 | 960,911 |  | 12,701 |  | 101,833 |  | 1,075,445 |  |

| Additions | 220,000 |  | 2,586 |  | 140,103 |  | 362,689 |  |

| Disposals | - |  | - |  | (99,353 | ) | (99,353 | ) |

| At 30 September 2025 | 1,180,911 |  | 15,287 |  | 142,583 |  | 1,338,781 |  |

| Depreciation

| At 1 October 2024 | 316,539 |  | 2,381 |  | 44,484 |  | 363,404 |  |

| Charge for year | 129,656 |  | 3,227 |  | 24,940 |  | 157,823 |  |

| Eliminated on disposal | - |  | - |  | (1,660 | ) | (1,660 | ) |

| At 30 September 2025 | 446,195 |  | 5,608 |  | 67,764 |  | 519,567 |  |

| Net book value

| At 30 September 2025 | 734,716 |  | 9,679 |  | 74,819 |  | 819,214 |  |

| At 30 September 2024 | 644,372 |  | 10,320 |  | 57,349 |  | 712,041 |  |

SPECIALIST PILING SOLUTIONS LIMITED (REGISTERED NUMBER: 09958760)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | Tangible fixed assets - continued

| Cost or valuation at 30 September 2025 is represented by:

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| Valuation in 2023 | 135,844 |  | - |  | - |  | 135,844 |  |

| Cost | 1,045,067 |  | 15,287 |  | 142,583 |  | 1,202,937 |  |

1,180,911 |  | 15,287 |  | 142,583 |  | 1,338,781 |  |

| If plant and machinery had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 1,045,067 |  | 825,067 |  |

| Aggregate depreciation | 412,829 |  | 301,257 |  |

| Plant and machinery were valued on an open market basis on 30 September 2025 by the director .

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

£ |

| Cost or valuation

| At 1 October 2024 | 608,014 |  |

| Additions | 220,000 |  |

| Transfer to ownership | (32,250 | ) |

| At 30 September 2025 | 795,764 |  |

| Depreciation

| At 1 October 2024 | 190,227 |  |

| Charge for year | 95,668 |  |

| Transfer to ownership | (11,571 | ) |

| At 30 September 2025 | 274,324 |  |

| Net book value

| At 30 September 2025 | 521,440 |  |

| At 30 September 2024 | 417,787 |  |

SPECIALIST PILING SOLUTIONS LIMITED (REGISTERED NUMBER: 09958760)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 273,955 |  | 272,660 |  |

| Amounts recoverable on contract | 400,000 |  | 244,000 |  |

| Other debtors | 14,657 |  | 23,657 |  |

| Tax | 34,577 |  | - |  |

| VAT | 24,397 |  | 45,218 |  |

| Prepayments and accrued income | 6,554 |  | 18,792 |  |

754,140 |  | 604,327 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 21,333 |  | 32,000 |  |

| Hire purchase contracts | 126,203 |  | 113,689 |  |

| Trade creditors | 276,666 |  | 267,350 |  |

| Amounts owed to group undertakings | 276,223 |  | 52,704 |  |

| Tax | - |  | 38,042 |  |

| Social security and other taxes | 10,013 |  | 12,482 |  |

| Other creditors | 2,791 |  | 3,607 |  |

| Accruals and deferred income | 4,150 |  | 3,950 |  |

717,379 |  | 523,824 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 21,333 |  |

| Hire purchase contracts | 72,452 |  | 94,812 |  |

72,452 |  | 116,145 |  |

9. | Secured debts

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 21,333 |  | 53,333 |  |

| Hire purchase contracts | 198,655 |  | 208,501 |  |

219,988 |  | 261,834 |  |

| Amounts owing under hire purchase agreements are secured against the assets to which they relate.

| All amounts becoming due to HSBC UK are secured against all assets of the company by way of a legal charge dated 12 February 2020.

10. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax | 187,588 |  | 178,751 |  |

SPECIALIST PILING SOLUTIONS LIMITED (REGISTERED NUMBER: 09958760)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | Provisions for liabilities - continued

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 178,751 |  |

| Charge to Statement of comprehensive income during year | 8,837 |  |

| Balance at 30 September 2025 | 187,588 |  |

11. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary A | £1 | 100 |  | 100 |  |

12. | Reserves

| Revaluation

| reserve

£ |

| At 1 October 2024 | 105,703 |  |

| Revaluation reserve - Plant and machinery | 4,521 |  |

| At 30 September 2025 | 110,224 |  |

13. | Director's advances, credits and guarantees

| The following advances and credits to a director subsisted during the year ended 30 September 2025 and the period ended 30 September 2024:

2025 | 2024 |

£ | £ |

| Mr J Calcinotto

| Balance outstanding at start of year | - |  | 8,934 |  |

| Amounts repaid | - |  | (8,934 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

14. | Related party disclosures

| The balance of £14,657 (2024 - £23,657) within other debtors relates to a loan made to a relative of the director. The balance is interest free and repayable on demand.

15. | Ultimate controlling party

| The ultimate controlling party is the director Mr J Calcinotto by virtue of his 68% holding in the parent company.