On Site Safety Solutions Limited 31/10/2025 iXBRL

Company registration number: 05583325

On Site Safety Solutions Limited

Unaudited filleted financial statements

31 October 2025

On Site Safety Solutions Limited

Contents

Directors and other information

Accountant's report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

On Site Safety Solutions Limited

Directors and other information


	Directors	Mr DL Williams
		Mr L Hughes-Williams


	Secretary	Mr DL Williams


	Company number	05583325


	Registered office	Cefn Glas
		Llanfechell
		Amlwch
		LL68 0PT


	Business address	Cefn Glas
		Llanfechell
		Amlwch
		LL68 0PT


	Accountant	Davies Lewis Baker Limited
		Maesteg
		High Street
		Tywyn
		Gwynedd
		LL36 9AD

On Site Safety Solutions Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of On Site Safety Solutions Limited

Year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of On Site Safety Solutions Limited for the year ended 31 October 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants , I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of On Site Safety Solutions Limited, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of On Site Safety Solutions Limited and state those matters that we have agreed to state to the board of directors of On Site Safety Solutions Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than On Site Safety Solutions Limited and its board of directors as a body for my work or for this report.

It is your duty to ensure that On Site Safety Solutions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of On Site Safety Solutions Limited. You consider that On Site Safety Solutions Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of On Site Safety Solutions Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Davies Lewis Baker Limited

Chartered Certified Accountants

Maesteg

High Street

Tywyn

Gwynedd

LL36 9AD

27 July 2026

On Site Safety Solutions Limited

Statement of financial position

31 October 2025

			2025		2024
		Note	£	£	£	£

Fixed assets
Tangible assets		5	2,391,387		2,380,324
			_______		_______
				2,391,387		2,380,324

Current assets
Stocks			5,000		5,000
Debtors:
	Amounts falling due after more than one year	6	17,849		36,574
	Amounts falling due within one year	6	16,600		37,962
Investments		7	281,618		283,996
Cash at bank and in hand			88,258		154,379
			_______		_______
			409,325		517,911
Creditors: amounts falling due
within one year		8	( 594,100)		( 618,089)
			_______		_______
Net current liabilities				( 184,775)		( 100,178)
				_______		_______
Total assets less current liabilities				2,206,612		2,280,146

Creditors: amounts falling due
after more than one year		9		( 36,479)		( 112,561)

Provisions for liabilities				( 247,221)		( 278,660)

				_______		_______
Net assets				1,922,912		1,888,925
				_______		_______

Capital and reserves
Called up share capital				2		2
Revaluation reserve				1,172,039		1,139,093
Profit and loss account				750,871		749,830
				_______		_______
Shareholder funds				1,922,912		1,888,925
				_______		_______

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.

Directors responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 27 July 2026 , and are signed on behalf of the board by:

Mr DL Williams

Director

Company registration number: 05583325

On Site Safety Solutions Limited

Statement of changes in equity

Year ended 31 October 2025

	Called up share capital	Revaluation reserve	Profit and loss account	Total
	£	£	£	£


At 1 November 2023	2	-	1,187,131	1,187,133

Profit for the year			703,792	703,792
Other comprehensive income for the year:
Revaluation reserve on transfer	-	360,133	( 360,133)	-
Gain on FV adjustment on owner occupied property	-	981,475	( 981,475)	-
Gain on FV adjustment on investment property	-	70,162	( 70,162)	-
Tax relating to components of other comprehensive income		( 272,677)	272,677	-
	_______	_______	_______	_______
Total comprehensive income for the year	-	1,139,093	( 435,301)	703,792

Dividends paid and payable			( 2,000)	( 2,000)
	_______	_______	_______	_______
Total investments by and distributions to owners	-	-	( 2,000)	( 2,000)

	_______	_______	_______	_______
At 31 October 2024 and 1 November 2024	2	1,139,093	749,830	1,888,925

Profit for the year			78,344	78,344
Other comprehensive income for the year:
Tax relating to components of other comprehensive income		32,946	( 32,946)	-
	_______	_______	_______	_______
Total comprehensive income for the year	-	32,946	45,398	78,344

Dividends paid and payable			( 44,357)	( 44,357)
	_______	_______	_______	_______
Total investments by and distributions to owners	-	-	( 44,357)	( 44,357)

	_______	_______	_______	_______
At 31 October 2025	2	1,172,039	750,871	1,922,912
	_______	_______	_______	_______

On Site Safety Solutions Limited

Notes to the financial statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Cefn Glas, Llanfechell, Amlwch, LL68 0PT.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Changes in accounting policies

The recognition of freehold property and investment property has been changed from the cost model to the valuation model. The aggregate cost for each class of asset has been disclosed separately. Further information regarding the treatment can be found in the tangible assets accounting policy.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets, with the exception of freehold property and investment property, are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts is recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.Freehold land and buildings, all of which are located in the UK, are measured using the revaluation model. These assets are stated at fair value on the date of the latest revaluation less subsequent accumulated depreciation and any impairment losses, where applicable. Valuations are made on annual basis so that the carrying amount of these asset does not differ materially from its fair value.At the date of revaluation, the freehold buildings accumulated depreciation is eliminated against the gross carrying amount of the asset and the carrying amount is then restated to the revalued amount of the asset.Any revaluation surplus is recognised in other comprehensive income, net of the related tax impact, and accumulated in equity, or in profit or loss if it reverses a downwards revaluation previously recognised in profit or loss. Such reversal is recorded in profit or loss. A revaluation deficit is recognised in other comprehensive income, net of the related tax impact, to the extent that it offsets an existing surplus on the same asset with any excess recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	2 %	straight line
Plant and machinery	-	20 %	straight line
Fittings fixtures and equipment	-	25 %	straight line
Motor vehicles	-	20 %	straight line
Investment property	-	2 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates. No depreciation is provided on freehold land and property because the director considers that the residual values will be higher than the sum of the original purchase cost and improvements.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 22 (2024: 13 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Investment property	Total
	£	£	£	£	£	£
Cost
At 1 November 2024	2,256,574	13,824	92,841	16,631	205,000	2,584,870
Additions	1,020	-	37,385	-	-	38,405
Disposals	-	-	-	( 16,631)	-	( 16,631)
	_______	_______	_______	_______	_______	_______
At 31 October 2025	2,257,594	13,824	130,226	-	205,000	2,606,644
	_______	_______	_______	_______	_______	_______
Depreciation
At 1 November 2024	101,574	13,824	86,507	2,641	-	204,546
Charge for the year	-	-	13,352	-	-	13,352
Disposals	-	-	-	( 2,641)	-	( 2,641)
	_______	_______	_______	_______	_______	_______
At 31 October 2025	101,574	13,824	99,859	-	-	215,257
	_______	_______	_______	_______	_______	_______
Carrying amount
At 31 October 2025	2,156,020	-	30,367	-	205,000	2,391,387
	_______	_______	_______	_______	_______	_______
At 31 October 2024	2,155,000	-	6,334	13,990	205,000	2,380,324
	_______	_______	_______	_______	_______	_______

Tangible assets held at valuation

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:


	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Investment property	Total
	£	£	£	£	£	£
At 31 October 2025
Aggregate cost	915,985	39,089	274,394	-	134,838	1,364,306
Aggregate depreciation	(101,574)	(39,089)	(244,026)	-	-	(384,689)
	_______	_______	_______	_______	_______	_______
Carrying amount	814,411	-	30,368	-	134,838	979,617
	_______	_______	_______	_______	_______	_______

At 31 October 2024
Aggregate cost	914,965	39,089	237,009	16,631	134,838	1,342,532
Aggregate depreciation	(101,574)	(39,089)	(230,674)	(2,641)	-	(373,978)
	_______	_______	_______	_______	_______	_______
Carrying amount	813,391	-	6,335	13,990	134,838	968,554
	_______	_______	_______	_______	_______	_______

6. Debtors

Debtors falling due within one year are as follows:

	2025	2024
	£	£
Other debtors	16,600	37,962
	_______	_______

Debtors falling due after one year are as follows:

	2025	2024
	£	£
Other debtors	17,849	36,574
	_______	_______

7. Investments

	2025	2024
	£	£
Other investments	281,618	283,996
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	21,889	21,889
Trade creditors	26,970	2,481
Amounts owed to group undertakings and undertakings in which the company has a participating interest	251,470	251,470
Corporation tax	8,097	35,239
Social security and other taxes	13,629	5,062
Other creditors	272,045	301,948
	_______	_______
	594,100	618,089
	_______	_______

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	5,310	76,939
Other creditors	31,169	35,622
	_______	_______
	36,479	112,561
	_______	_______

Barclays Bank PLC have a fixed and floating charge over the assets of the company in respect of any borrowings. At the year end the total outstanding to Barclays was £13,032 (2024: £74,662). This excludes £14,167 (2024: £24,167) funds borrowed under the Bounce Back Loan Scheme, provided with a government backed guarantee.

10. Contingent assets and liabilities

During 2015 and 2016 the company purchased net investments totalling £357,470 that have been subject to a police investigation. Up to the balance sheet date £75,852 had been recovered in compensation, leaving a balance of £281,618. It it is not known for certain how much of this will be recovered.

11. Related party transactions

The director received dividends in the year totalling £44,357 (2024: £2,000).

12. Controlling party

The director, Mr DL Williams , has a controlling interest in the company.