MCELCHARE SITE SERVICES LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05977249

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		162,189		121,831

			162,189		121,831
CURRENT ASSETS
Debtors	5	123,396		142,849
Cash at bank and in hand		42,491		33,428

		165,887		176,277
Creditors: Amounts Falling Due Within One Year	6	(113,630 )		(151,161 )

NET CURRENT ASSETS (LIABILITIES)			52,257		25,116

TOTAL ASSETS LESS CURRENT LIABILITIES			214,446		146,947

Creditors: Amounts Falling Due After More Than One Year	7		(71,756 )		(36,473 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(30,815 )		(23,148 )

NET ASSETS			111,875		87,326

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			111,874		87,325

SHAREHOLDERS' FUNDS			111,875		87,326

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MCELCHARE SITE SERVICES LTD

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Peader McElchare

Director

1st June 2026

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

1. General Information

MCELCHARE SITE SERVICES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 05977249 . The registered office is 70 ST. JOHNS ROAD, ASPULL, WIGAN, WN2 1SS.

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. 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.

2.3. 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:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. 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 years 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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MCELCHARE SITE SERVICES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 8 (2024: 9)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	63,830	573,082	857	637,769
Additions	28,580	56,900	957	86,437
Disposals	-	(32,000 )	-	(32,000 )

As at 31 October 2025	92,410	597,982	1,814	692,206

Depreciation
As at 1 November 2024	41,603	473,736	599	515,938
Provided during the period	8,601	31,916	218	40,735
Disposals	-	(26,656 )	-	(26,656 )

As at 31 October 2025	50,204	478,996	817	530,017

Net Book Value
As at 31 October 2025	42,206	118,986	997	162,189

As at 1 November 2024	22,227	99,346	258	121,831

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	113,489	135,973
Prepayments and accrued income	9,907	6,876

	123,396	142,849

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MCELCHARE SITE SERVICES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	24,142	3,103
Trade creditors	23,231	37,926
Bank loans and overdrafts	7,914	9,997
Corporation tax	21,444	43,775
Other taxes and social security	25,849	33,357
VAT	8,146	14,393
Other creditors	743	163
Other creditors (1)	-	6,114
Accruals and deferred income	1,825	1,500
Director's loan account	336	833

	113,630	151,161

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	54,656	11,158
Bank loans	17,100	25,315

	71,756	36,473

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	24,142	3,103
Later than one year and not later than five years	54,656	11,158

	78,798	14,261

	78,798	14,261

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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