Acorah Software Products - Accounts Production 19.2.350 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 12075228 Mr Guillermo Vinagre Rodriguez Mr Alberto Ramos Morales true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12075228 2024-06-30 12075228 2025-06-30 12075228 2024-07-01 2025-06-30 12075228 frs-core:CurrentFinancialInstruments 2025-06-30 12075228 frs-core:MotorVehicles 2025-06-30 12075228 frs-core:MotorVehicles 2024-07-01 2025-06-30 12075228 frs-core:MotorVehicles 2024-06-30 12075228 frs-core:ShareCapital 2025-06-30 12075228 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 12075228 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12075228 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 12075228 frs-bus:SmallEntities 2024-07-01 2025-06-30 12075228 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 12075228 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 12075228 1 2024-07-01 2025-06-30 12075228 frs-bus:Director1 2024-07-01 2025-06-30 12075228 frs-bus:Director1 2024-06-30 12075228 frs-bus:Director1 2025-06-30 12075228 frs-bus:Director2 2024-07-01 2025-06-30 12075228 frs-core:CurrentFinancialInstruments 1 2025-06-30 12075228 frs-core:CurrentFinancialInstruments 2 2025-06-30 12075228 frs-core:CurrentFinancialInstruments 4 2025-06-30 12075228 frs-core:CurrentFinancialInstruments 5 2025-06-30 12075228 frs-core:CurrentFinancialInstruments 7 2025-06-30 12075228 frs-countries:EnglandWales 2024-07-01 2025-06-30 12075228 2023-06-30 12075228 2024-06-30 12075228 2023-07-01 2024-06-30 12075228 frs-core:CurrentFinancialInstruments 2024-06-30 12075228 frs-core:ShareCapital 2024-06-30 12075228 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 12075228 frs-core:CurrentFinancialInstruments 1 2024-06-30 12075228 frs-core:CurrentFinancialInstruments 2 2024-06-30 12075228 frs-core:CurrentFinancialInstruments 3 2024-06-30 12075228 frs-core:CurrentFinancialInstruments 4 2024-06-30 12075228 frs-core:CurrentFinancialInstruments 5 2024-06-30 12075228 frs-core:CurrentFinancialInstruments 7 2024-06-30
Registered number: 12075228
Site And Field UK Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Site And Field UK Limited
Contents
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Site And Field UK Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 12075228
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,224 14,030
11,224 14,030
CURRENT ASSETS
Debtors 5 632,575 286,583
Cash at bank and in hand 555,023 751,550
1,187,598 1,038,133
Creditors: Amounts Falling Due Within One Year 6 (281,027 ) (298,161 )
NET CURRENT ASSETS (LIABILITIES) 906,571 739,972
TOTAL ASSETS LESS CURRENT LIABILITIES 917,795 754,002
NET ASSETS 917,795 754,002
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 917,695 753,902
SHAREHOLDERS' FUNDS 917,795 754,002
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Site And Field UK Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Alberto Ramos Morales
Director
18/06/2026
The notes on pages 3 to 5 form part of these financial statements.
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Site And Field UK Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Site And Field UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12075228 . The registered office is 19 The Circle, Queen Elizabeth Street, London, SE1 2JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% Reducing balance method
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Site And Field UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 16)
7 16
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 July 2024 16,610
As at 30 June 2025 16,610
Depreciation
As at 1 July 2024 2,580
Provided during the period 2,806
As at 30 June 2025 5,386
Net Book Value
As at 30 June 2025 11,224
As at 1 July 2024 14,030
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 54,854 163,404
Prepayments and accrued income 5,289 1,362
Site and Field Global Solutions S.L. - Spain 545,095 118,222
Rent Deposit 3,078 3,078
Site & Field SL - 517
AG Partners Trading FZCO - Dubai 4,868 -
Site and Field Middle East General Contracting LLC - Abu Dhabi 9,854 -
CIS suffered 9,537 -
632,575 286,583
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Site And Field UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,982 21,907
Corporation tax 246,447 179,865
Other taxes and social security - 12,521
VAT 26,307 56,294
Net wages 200 19,608
CIS withheld - 5,778
Earning arrest - 399
Directors' loan accounts 3,091 1,789
281,027 298,161
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 July 2024 Amounts advanced Amounts repaid Amounts written off As at 30 June 2025
£ £ £ £ £
Mr Alberto Ramos Morales 1,789 1,302 - - 3,091
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
During the year to 30/06/2025 the following related party transactions took place:
Company has made sales NIL (2024 : £63,786) to Site and Field Global Solutions SLU during the year and outstanding balance is £64,952 (2024 : 64,952) which is included under note number 5 above.
Company has taken services of £179,054 (2024 : NIL) from Site and Field Global Sotutions SLU, £22,418 (2024 : NIL) from Site and Field Middle East General Contracting L.L.C. & £8,542 (2024 : NIL) from Site & Field Management SL.
As at 30th June 2025, the Company has given loan to the Site and Field Global Solutions S.L. £426,874 (2024: £120,222) and closing balance of loan is £545,095 (2024 : 118,222) which is included under note number 5 above.
As at 30th June 2025, the Company has given loan to the AG Partners Trading FZCO £4,868 (2024: NIL) and closing balance of loan is £4,868 (2024 : NIL) which is included under note number 5 above.
As at 30th June 2025, the Company has given loan to the Site and Field Middle East General Contracting LLC £9,854 (2024: NIL) and closing balance of loan is £9,854 (2024 : NIL) which is included under note number 5 above.
10. Ultimate Controlling Party
The company's ultimate controlling parties are as follows:
1. Mr Guillermo Vinagre Rodriguez by virtue of his ownership of more than 25% but not more than 50% of the issued share capital in the company.
2. Mr Alberto Ramos Morales by virtue of her ownership of more than 25% but not more than 50% of the issued share capital in the company.
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