Onsite Civils Ltd iXBRL

Onsite Civils Ltd

Abridged Unaudited Financial Statements

for the financial year ended 31 August 2025

Onsite Civils Ltd

Company Registration Number: 14306689

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 August 2025

		2025	2024
	Notes	£	£

Non-Current Assets

Property, plant and equipment

313,545

180,026

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Current Assets

Receivables

(351,672)

30,958

Cash and cash equivalents

417,571

45,713

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65,899

76,671

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Payables: amounts falling due within one year

(15,384)

(20,964)

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Net Current Assets

50,515

55,707

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Total Assets less Current Liabilities

364,060

235,733

Provisions for liabilities

(79,652)

(44,427)

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Net Assets

284,408

191,306

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Equity

Called up share capital

Retained earnings

284,406

191,304

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Equity attributable to owners of the company

284,408

191,306

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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Directors' Report.

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 29 May 2026 and signed on its behalf by

________________________________

Mr Scott Williams

Director

________________________________

Mr David Lewis

Director

Onsite Civils Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

General Information

Onsite Civils Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 14306689. The registered office of the company is 2 Folly View, Pentrepiod Road, Pontypool, NP4 6RY, Wales which is also the principal place of business of the company. Other specialised construction activities not elsewhere classified The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Revenue

Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

25% reducing balance

Motor vehicles

25% reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other receivables

Trade and other receivables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

Trade and other payables

Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have considered the company’s financial position and cash flow forecasts and are satisfied that the company has adequate resources to continue in business for the foreseeable future. Accordingly, the going concern basis has been adopted in preparing these financial statements.

Employees

The average monthly number of employees, including directors, during the financial year was 6, (2024 - 0).

2025

2024

Number

Number

Employees

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5.	Property, plant and equipment
		Plant and	Motor	Total
		machinery	vehicles

		£	£	£
	Cost
	At 1 September 2024	149,514	112,012	261,526
	Additions	126,109	111,926	238,035
		─────────	─────────	─────────
	At 31 August 2025	275,623	223,938	499,561
		─────────	─────────	─────────
	Depreciation
	At 1 September 2024	52,025	29,475	81,500
	Charge for the financial year	55,900	48,616	104,516
		─────────	─────────	─────────
	At 31 August 2025	107,925	78,091	186,016
		─────────	─────────	─────────
	Carrying amount
	At 31 August 2025	167,698	145,847	313,545
		═════════	═════════	═════════
	At 31 August 2024	97,489	82,537	180,026
		═════════	═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 August 2025.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial year-end.