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

COMPANY REGISTRATION NUMBER: 02255616

SITE ANALYTICAL SERVICES LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 August 2025

SITE ANALYTICAL SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION

31 August 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		408,425		425,222

CURRENT ASSETS

Stocks		53,700	17,200
Debtors	6	376,693	355,139
Cash at bank and in hand		655,553	685,429
		------------	------------
		1,085,946	1,057,768

CREDITORS: amounts falling due within one year	7	401,543		362,994
		------------		------------
NET CURRENT ASSETS			684,403		694,774
			------------		------------
TOTAL ASSETS LESS CURRENT LIABILITIES			1,092,828		1,119,996

CREDITORS: amounts falling due after more than one year	8	38,169	51,890
		------------	------------
NET ASSETS		1,054,659	1,068,106
		------------	------------

CAPITAL AND RESERVES

Called up share capital fully paid	246	246
Profit and loss account	1,054,413	1,067,860
	------------	------------
SHAREHOLDERS FUNDS	1,054,659	1,068,106
	------------	------------

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 August 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 ANALYTICAL SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 22 May 2026 , and are signed on behalf of the board by:

Mr J S Warren

Director

Company registration number: 02255616

SITE ANALYTICAL SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 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 Unit 14 & 15 River Road, River Road Business Park, 33 River Road, Barking, Essex, IG11 0EA.

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. 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 goods supplied and services rendered, stated net of discounts and of Value Added Tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

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.

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:

Freehold property	-	2% straight line
Motor vehicles	-	25% reducing balance
Laboratory and office equipment	-	25% 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.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 12 (2024: 12 ).

5. TANGIBLE ASSETS

	Freehold property	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 September 2024 and 31 August 2025	600,783	113,709	124,419	838,911
	---------	---------	---------	---------
Depreciation
At 1 September 2024	194,677	96,444	122,568	413,689
Charge for the year	12,016	4,317	464	16,797
	---------	---------	---------	---------
At 31 August 2025	206,693	100,761	123,032	430,486
	---------	---------	---------	---------
Carrying amount
At 31 August 2025	394,090	12,948	1,387	408,425
	---------	---------	---------	---------
At 31 August 2024	406,106	17,265	1,851	425,222
	---------	---------	---------	---------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	340,798	302,536
Other debtors	35,895	52,603
	---------	---------
	376,693	355,139
	---------	---------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	17,635	36,506
Trade creditors	290,987	232,178
Social security and other taxes	23,519	35,263
Other creditors	69,402	59,047
	---------	---------
	401,543	362,994
	---------	---------

Included in bank loans are amounts totalling £10,000 (2024 - £10,000) which are secured by the company.

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

	2025	2024
	£	£
Bank loans and overdrafts	38,169	51,890
	--------	--------

Included in bank loans are amounts totalling £38,169 (2024 - £47,904) which are secured by the company.