ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

Company registration number: 12228299

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE PERIOD ENDED 31 DECEMBER 2025

	SITE CONTRACT SOLUTIONS LIMITED


SITE CONTRACT SOLUTIONS LIMITED

COMPANY INFORMATION

Directors	M Holland (resigned 26 March 2025)
	E Pini (resigned 26 March 2025)
	P C Pattison
	S A Robarts (appointed 26 March 2025)


Registered number	12228299


Registered office	Unit 1c Hedley Avenue
	West Thurrock
	Grays
	Essex
	RM20 4EL


Accountants	Menzies LLP
	Chartered Accountants
	Richmond House
	Walkern Road
	Stevenage
	Hertfordshire
	SG1 3QP


SITE CONTRACT SOLUTIONS LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 5


SITE CONTRACT SOLUTIONS LIMITED REGISTERED NUMBER:12228299

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

	31 December	30 September
	2025	2024
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	18,006		25,040
Bank and cash balances		216,921		204,622
		234,927		229,662
Creditors: amounts falling due within one year	5	(95,951)		(95,068)
Net current assets			138,976		134,594
Total assets less current liabilities			138,976		134,594
Provisions for liabilities
Deferred tax		-		(24,262)
			-		(24,262)
Net assets			138,976		110,332

Capital and reserves
Called up share capital	12	12
Profit and loss account	138,964	110,320
	138,976	110,332

Page 1


SITE CONTRACT SOLUTIONS LIMITED REGISTERED NUMBER:12228299

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

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

P C Pattison

Director

Date: 15 June 2026

The notes on pages 3 to 5 form part of these financial statements.

Page 2


SITE CONTRACT SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Site Contract Solutions Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The period covered by the financial statements is the 15 month period from 1 October 2024 to 31 December 2025. The extended period should be taken into account when reviewing the comparative information within the financial statements.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 3


SITE CONTRACT SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.3

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.4

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

2.5

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Page 4


SITE CONTRACT SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Employees

The average monthly number of employees, including directors, during the period was 3 (2024 - 3).

Debtors

					31 December	30 September
					2025	2024
					£	£


Trade debtors	18,006	25,040
	18,006	25,040

Trade creditors	5,502	600
Corporation tax	55,314	51,128
Other taxation and social security	31,939	40,927
Other creditors	696	463
Accruals and deferred income	2,500	1,950
	95,951	95,068

6.	Related party transactions
	At the reporting date the company owed £258 (2024: £463) to the directors. The balance can be found within creditors due within one year and no interest is being charged on this.

Page 5