Registration number: 13885522

SL Site Services Ltd

(Registration number: 13885522)

Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	12,242	18,737
Current assets
Debtors	4	24,605	25,314
Cash at bank and in hand		2,639	1,090
		27,244	26,404
Creditors: Amounts falling due within one year	5	(27,338)	(31,171)
Net current liabilities		(94)	(4,767)
Total assets less current liabilities		12,148	13,970
Creditors: Amounts falling due after more than one year	5	(10,111)	(13,397)
Net assets		2,037	573
Capital and reserves
Called up share capital		2	2
Retained earnings		2,035	571
Shareholders' funds		2,037	573

For the financial year ending 28 February 2026 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges 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 delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

SL Site Services Ltd

(Registration number: 13885522)

Balance Sheet as at 28 February 2026 (continued)

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities.

These financial statements were approved and authorised for issue by the director on 4 June 2026
 

.........................................

S L Langley

Director

SL Site Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	Accounting policies

Statutory information

SL Site Services Ltd is a private company, limited by shares, domiciled in England and Wales, company number 13885522. The registered office is at 20-22, Wenlock Road, London, N1 7GU.

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 were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

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

Revenue recognition

Turnover comprises the fair value of the consideration recieved for the 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.

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.

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.

SL Site Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

1	Accounting policies (continued)

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
Furniture and Fittings	33% Straight Line
Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Straight Line

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

SL Site Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

3	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost
At 1 March 2025	2,477	1,100	23,798	27,375
At 28 February 2026	2,477	1,100	23,798	27,375
Depreciation
At 1 March 2025	2,000	688	5,950	8,638
Charge for the year	442	103	5,950	6,495
At 28 February 2026	2,442	791	11,900	15,133
Carrying amount
At 28 February 2026	35	309	11,898	12,242
At 28 February 2025	477	412	17,848	18,737

4

Debtors

	2026 £	2025 £
Trade debtors	1,650	1,475
Other debtors	22,955	23,839
	24,605	25,314

SL Site Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

5

Creditors

		2026 £	2025 £
Due within one year
HP and finance lease liabilities		4,759	6,232
Other borrowings		-	285
Directors current account		3,564	16,893
Other payables		4,483	-
Accruals		3,348	2,220
Corporation tax		11,184	5,541
		27,338	31,171
Due after one year
HP and finance lease liabilities		10,111	13,397