Company No: 05255682 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

D T Healy

SECRETARY

M J P Healy

REGISTERED OFFICE	Wey Court West
	Union Rd
	Farnham GU9 7PT
	United Kingdom

BUSINESS ADDRESS	40 Anyards Road
	Cobham
	Surrey
	KT11 2LA

COMPANY NUMBER

05255682 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	2025		2024
		£		£
Current assets
Debtors	3	431,246		474,076
Cash at bank and in hand	4	66,007		9,172
		497,253		483,248
Creditors: amounts falling due within one year	5	( 112,868)		( 65,129)
Net current assets		384,385		418,119
Total assets less current liabilities		384,385		418,119
Net assets		384,385		418,119
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		384,285		418,019
Total shareholder's funds		384,385		418,119

For the financial 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.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Site Logistics Limited (registered number: 05255682) were approved and authorised for issue by the Director on 24 July 2026. They were signed on its behalf by:

D T Healy Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Site Logistics Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Rd, Farnham GU9 7PT, United Kingdom. The principal place of business is 40 Anyards Road, Cobham, Surrey, KT11 2LA.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Trade and other debtors

Trade and other debtors 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.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors 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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

3. Debtors

	2025		2024
	£		£
Trade debtors	361,546		421,409
Amounts owed by connected companies	19,004		11,576
Accrued income	50,696		35,967
Other debtors	0		5,124
	431,246		474,076

4. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	66,007		9,172

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	53,938		12,138
Amounts owed to connected companies	6,748		6,748
Accruals	47,245		34,899
Other taxation and social security	4,639		11,038
Other creditors	298		306
	112,868		65,129

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
50 A ordinary shares of £ 1.00 each	50		50
50 Ordinary shares of £ 1.00 each	50		50
	100		100

7. Related party transactions

The director and controlling party of Techjoint Ltd holds a participating interest in Site Logistics Ltd.
During the year, Techjoint Ltd received £7,428 of a loan to Site Logistics Ltd.
At the year end, a balance of £19,004 (2024: £11,576) remained outstanding and payable to Site Logistics Ltd. The loan is interest-free and repayable on demand.

8. Ultimate controlling party

Parent Company:

Site Logistics New Ltd

40 Anyards Road, COBHAM, Surrey, KT11 2LA, England

Site Logistics Limited is a wholly-owned subsidiary of Site Logistics New Ltd, a company incorporated in England and Wales. The ultimate controlling party is considered to be the director of Site Logistics Limited, who, together with his wife, jointly owns and controls Technik Recruitment Ltd, which holds a controlling interest in SIte Logistics New Ltd through its shareholding.