Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 true false true 2025-01-01 true 4 false Holding company 4 false 07893800 2025-01-01 2025-12-31 07893800 2024-01-01 2024-12-31 07893800 2025-12-31 07893800 2024-12-31 07893800 2024-01-01 07893800 c:CompanySecretary1 2025-01-01 2025-12-31 07893800 c:Director1 2025-01-01 2025-12-31 07893800 c:Director2 2025-01-01 2025-12-31 07893800 c:Director3 2025-01-01 2025-12-31 07893800 c:Director4 2025-01-01 2025-12-31 07893800 c:RegisteredOffice 2025-01-01 2025-12-31 07893800 d:Buildings 2025-01-01 2025-12-31 07893800 d:Buildings 2025-12-31 07893800 d:Buildings 2024-12-31 07893800 d:FreeholdInvestmentProperty 2025-12-31 07893800 d:FreeholdInvestmentProperty 2024-12-31 07893800 d:CurrentFinancialInstruments 2025-12-31 07893800 d:CurrentFinancialInstruments 2024-12-31 07893800 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 07893800 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07893800 d:UKTax 2025-01-01 2025-12-31 07893800 d:UKTax 2024-01-01 2024-12-31 07893800 d:ShareCapital 2025-12-31 07893800 d:ShareCapital 2024-12-31 07893800 d:ShareCapital 2024-01-01 07893800 d:SharePremium 2025-12-31 07893800 d:SharePremium 2024-12-31 07893800 d:SharePremium 2024-01-01 07893800 d:RevaluationReserve 2025-12-31 07893800 d:RevaluationReserve 2024-12-31 07893800 d:RevaluationReserve 2024-01-01 07893800 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 07893800 d:RetainedEarningsAccumulatedLosses 2025-12-31 07893800 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 07893800 d:RetainedEarningsAccumulatedLosses 2024-12-31 07893800 d:RetainedEarningsAccumulatedLosses 2024-01-01 07893800 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 07893800 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 07893800 c:OrdinaryShareClass1 2025-01-01 2025-12-31 07893800 c:OrdinaryShareClass1 2025-12-31 07893800 c:OrdinaryShareClass1 2024-12-31 07893800 c:FRS102 2025-01-01 2025-12-31 07893800 c:Audited 2025-01-01 2025-12-31 07893800 c:FullAccounts 2025-01-01 2025-12-31 07893800 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07893800 d:Subsidiary1 2025-12-31 07893800 d:Subsidiary1 2025-01-01 2025-12-31 07893800 d:Subsidiary1 1 2025-01-01 2025-12-31 07893800 2 2025-01-01 2025-12-31 07893800 5 2025-01-01 2025-12-31 07893800 6 2025-01-01 2025-12-31 07893800 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07893800 ONSITE SUPPORT HOLDINGS LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
ONSITE SUPPORT HOLDINGS LIMITED COMPANY INFORMATION
Directors | D Lynes Esq
| Mrs L M Lynes
| R H Lynes Esq
| W Lynes Esq
Company secretary | R H Lynes Esq
Registered number | 07893800
Registered office | Onsite Support Building
| Stephenson Way
| Three Bridges
| Crawley
| West Sussex
| RH10 1TN
Independent auditors | Barnes Roffe Audit Limited
| Chartered Accountants & Statutory Auditor
| Charles Lake House
| Claire Causeway
| Crossways Business Park
| Dartford
| Kent
| DA2 6QA
ONSITE SUPPORT HOLDINGS LIMITED CONTENTS
| Page
Strategic report | 1
Directors' report | 2 - 3
Independent auditors' report | 4 - 7
Statement of comprehensive income | 8
Balance sheet | 9 - 10
Statement of changes in equity | 11
Notes to the financial statements | 12 - 21
ONSITE SUPPORT HOLDINGS LIMITED STRATEGIC REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
Introduction
The directors present their report and the financial statements of the company for the year ended 31 December 2025.
Business review
The company acts as an intermediate holding company with minimal trading activity, being property rental to its trading subsidiary. The directors do not consider there are any principal risks or uncertainties or key performance indicators that need to be considered outside of the performance of its trading subsidary, Onsite Support Limited, which has remained strong. This report was approved by the board on 7 August 2026 and signed on its behalf.
W Lynes Esq Director
Page 1
ONSITE SUPPORT HOLDINGS LIMITED DIRECTORS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The directors present their report and the financial statements for the year ended 31 December 2025.
Directors' responsibilities statement
The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: ∙select suitable accounting policies for the company's financial statements and then apply them consistently; ∙make judgments and accounting estimates that are reasonable and prudent; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Results and dividends
The profit for the year, after taxation, amounted to £398,884 (2024 - £727,913). Dividends voted during the year amounted to £409,884 (2024 - £703,480).
Directors
The directors who served during the year were:
D Lynes Esq
Mrs L M Lynes
R H Lynes Esq
W Lynes Esq
Disclosure of information to auditors
Each of the persons who are directors at the time when this Directors' report is approved has confirmed that: ∙so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware, and ∙the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the company's auditors are aware of that information. Page 2
ONSITE SUPPORT HOLDINGS LIMITED DIRECTORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Auditors
Since the last year was completed the audit engagement was transferred from Barnes Roffe LLP to Barnes Roffe Audit Limited as part of a business transfer. For the purposes of ISA compliance this is therefore considered to be a continuing relationship rather than a new engagement. This report was approved by the board and signed on its behalf.
W Lynes Esq Director
Date: 7 August 2026
Page 3
ONSITE SUPPORT HOLDINGS LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ONSITE SUPPORT HOLDINGS LIMITED
Opinion
We have audited the financial statements of Onsite Support Holdings Limited (the 'company') for the year ended 31 December 2025, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: ∙give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended; ∙have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and ∙have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report. Page 4
ONSITE SUPPORT HOLDINGS LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ONSITE SUPPORT HOLDINGS LIMITED (CONTINUED)
Other information
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit: ∙the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and ∙the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: ∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or ∙the financial statements are not in agreement with the accounting records and returns; or ∙certain disclosures of directors' remuneration specified by law are not made; or ∙we have not received all the information and explanations we require for our audit.
Responsibilities of directors
As explained more fully in the Directors' responsibilities statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so. Page 5
ONSITE SUPPORT HOLDINGS LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ONSITE SUPPORT HOLDINGS LIMITED (CONTINUED)
Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: •The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; • We identified the laws and regulations applicable to the company through discussion with directors and other management, and from our commercial knowledge and experience of the sector that the company operates in; • We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, in the case of the company this was the Companies Act 2006. • We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management, reviewing board minutes, relevant correspondence and certificates held; and • Laws and regulations were communicated within the audit team at the planning meeting, and during the audit as any further laws and regulation were identified. The audit team remained alert to instances of non compliance throughout the audit. We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur by: • Making enquires of management and the board as to where they consider there was susceptibility to fraud along with their knowledge of actual, suspected and alleged fraud; • Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and • Our review of financial statements and testing the disclosures against supporting documentation. To address the risk of fraud through management bias and override of controls we: • Performed analytical procedures to identify any unusual or unexpected trends or anomalies; • Inspected and tested journal entries to identify unusual or unexpected transactions; • Investigated the rationale behind significant transactions, or transactions that are unusual or outside the company’s usual course of business. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report. Page 6
ONSITE SUPPORT HOLDINGS LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ONSITE SUPPORT HOLDINGS LIMITED (CONTINUED)
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members, as a body, for our audit work, for this report, or for the opinions we have formed. Jamie Hall (Senior statutory auditor) for and on behalf of Barnes Roffe Audit Limited Chartered Accountants Statutory Auditor Charles Lake House Claire Causeway Crossways Business Park Dartford Kent DA2 6QA Date: 13 August 2026 Page 7
ONSITE SUPPORT HOLDINGS LIMITED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2025
| 2025 | 2024
Note | £ | £
Turnover | 3 | 240,000 | 280,000
Gross profit |  | 240,000 | 280,000
Administrative expenses |  | (30,709) | (23,522)
Operating profit |  | 209,291 | 256,478
Income from fixed assets investments | 6 | 241,884 | 535,480
Interest receivable and similar income | 7 | 42 | 34
Profit before tax |  | 451,217 | 791,992
Tax on profit | 8 | (52,333) | (64,079)
Profit for the financial year |  | 398,884 | 727,913
There were no recognised gains and losses for 2025 or 2024 other than those included in the statement of comprehensive income.
There was no other comprehensive income for 2025 (2024:£NIL).
The notes on pages 12 to 21 form part of these financial statements.
Page 8
ONSITE SUPPORT HOLDINGS LIMITED REGISTERED NUMBER: 07893800 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 10 |  | 4,000,000 |  | 4,000,000
Investments | 11 |  | 1,200,000 |  | 1,200,000
Investment property | 12 |  | 100,000 |  | 100,000
|  |  | 5,300,000 |  | 5,300,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 13 | 870,053 |  | 843,122 |
Cash at bank and in hand | 14 | 314,759 |  | 199,833 |
|  | 1,184,812 |  | 1,042,955 |
Creditors: amounts falling due within one year | 15 | (1,634,837) |  | (1,481,980) |
Net current liabilities |  |  | (450,025) |  | (439,025)
Total assets less current liabilities |  |  | 4,849,975 |  | 4,860,975
Provisions for liabilities |  |  |  |  |
Deferred tax | 16 |  | (283,673) |  | (283,673)
Net assets |  |  | 4,566,302 |  | 4,577,302
Capital and reserves |  |  |  |  |
Called up share capital | 17 |  | 1,000 |  | 1,000
Share premium account |  |  | 999,000 |  | 999,000
Revaluation reserve |  |  | 1,928,327 |  | 1,928,327
Profit and loss account |  |  | 1,637,975 |  | 1,648,975
|  |  | 4,566,302 |  | 4,577,302
Page 9
ONSITE SUPPORT HOLDINGS LIMITED REGISTERED NUMBER: 07893800 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
W Lynes Esq | D Lynes Esq
Director | Director
Date: 7 August 2026 |
The notes on pages 12 to 21 form part of these financial statements. Page 10
ONSITE SUPPORT HOLDINGS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Share premium account | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 January 2025 | 1,000 | 999,000 | 1,928,327 | 1,648,975 | 4,577,302
Profit for the year | - | - | - | 398,884 | 398,884
Dividends: Equity capital | - | - | - | (409,884) | (409,884)
At 31 December 2025 | 1,000 | 999,000 | 1,928,327 | 1,637,975 | 4,566,302
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024
| Called up share capital | Share premium account | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 January 2024 | 1,000 | 999,000 | 1,928,327 | 1,624,542 | 4,552,869
Profit for the year | - | - | - | 727,913 | 727,913
Dividends: Equity capital | - | - | - | (703,480) | (703,480)
At 31 December 2024 | 1,000 | 999,000 | 1,928,327 | 1,648,975 | 4,577,302
| The notes on pages 12 to 21 form part of these financial statements.
Page 11
ONSITE SUPPORT HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Onsite Support Holdings Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is given in the company information page of these financial statements. The principal activity of the company is that of a holding company that provides management services and rental of commercial property to its subsidiary undertaking. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 | Financial Reporting Standard 102 - reduced disclosure exemptions
The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 7 Statement of Cash Flows; ∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d); ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information is included in the consolidated financial statements of OSSL Global Limited as at 31 December 2025 and these financial statements may be obtained from Companies House.
| 2.3 | Exemption from preparing consolidated financial statements
The company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006. Page 12
ONSITE SUPPORT HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Current and deferred taxation
The tax expense for the year 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 balance sheet 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 balance sheet 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 balance sheet date. Page 13
ONSITE SUPPORT HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the revaluation method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | Nil - assets are held under the revaluation method
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.9 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.10 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 14
ONSITE SUPPORT HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.14 | 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.
| 2.15 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's Balance sheet when the company becomes party to the contractual provisions of the instrument.
| 2.16 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Turnover
The whole of the turnover is attributable to the principal activity of the company.
| All turnover arose within the United Kingdom.
Page 15
ONSITE SUPPORT HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Auditors' remuneration
| During the year, the company obtained the following services from the company's auditors:
| Audit fees are borne by fellow group companies'.
| The company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent company.
5. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
6. | Income from investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Dividends received | 241,884 | 535,480
|  | 241,884 | 535,480
7. | Interest receivable
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank interest receivable | 42 | 34
|  | 42 | 34
8. | Taxation
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | 52,333 | 64,128
| Adjustments in respect of previous periods | - | (49)
| Total current tax | 52,333 | 64,079
Page 16
ONSITE SUPPORT HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 8.Taxation (continued)
| Factors affecting tax charge for the year
| There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of 25% (2024 - 25%).
| Factors that may affect future tax charges
There were no factors that may affect future tax charges.
9. | Dividends
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Dividends paid | 409,884 | 703,480
|  | 409,884 | 703,480
10. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| At 1 January 2025 | 4,000,000
| At 31 December 2025 | 4,000,000
| Net book value |
| At 31 December 2025 | 4,000,000
| At 31 December 2024 | 4,000,000
Page 17
ONSITE SUPPORT HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Cost or valuation at 31 December 2025 is as follows:
|  |  | Land and buildings
|  |  | £
|  | At cost | 2,000,000
|  | At valuation: |
|  | 31 December 2025 | 2,000,000
|  |  | 4,000,000
| If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cost | 2,000,000 | 2,000,000
| Accumulated depreciation | (320,000) | (280,000)
| Net book value | 1,680,000 | 1,720,000
11. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 1,200,000
| At 31 December 2025 | 1,200,000
| Subsidiary undertaking
| The following was a subsidiary undertaking of the company:
| Name | Registered office | Class of shares | Holding
| Onsite Support Limited | England and Wales | Ordinary | 92.6%
Page 18
ONSITE SUPPORT HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Subsidiary undertaking (continued)
| The aggregate of the share capital and reserves as at 31 December 2025 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:
| Name | Aggregate of share capital and reserves | Profit/(Loss)
| Onsite Support Limited | 3,166,910 | (132,168)
12. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 100,000
| At 31 December 2025 | 100,000
The 2025 valuations were made by the directors, on an open market value basis.
Page 19
ONSITE SUPPORT HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
13. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 870,053 | 843,122
|  | 870,053 | 843,122
14. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 314,759 | 199,833
|  | 314,759 | 199,833
15. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 1,381,404 | 947,891
| Corporation tax | 52,257 | 64,094
| Other creditors | 201,176 | 469,995
|  | 1,634,837 | 1,481,980
16. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (283,673) | (283,673)
| At end of year | (283,673) | (283,673)
Page 20
ONSITE SUPPORT HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 16.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| On revalued assets | (283,673) | (283,673)
|  | (283,673) | (283,673)
17. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £1.00 each | 1,000 | 1,000
18. | Contingent liabilities
A guarantee exists in favour of the groups' bankers to cover borrowings of certain group companies. At 31 December 2025 the total potential exposure under this guarantee was £70,246 (2024: £203,919). The directors consider the possibility of the company having to settle any liability under the terms of the guarantee to be remote, and no provision is required. This figure is the gross figure and does not take into account the underlying assets of the respective group companies.
19. | Related party transactions
| The company has taken advantage of the exemptions in FRS102 s33.1a from the disclosure of transactions with other members of the OSSL Global Limited group on the grounds that it is a wholly owned subsidiary. At the balance sheet date various loans were outstanding to the company to both directors and shareholders, as disclosed other creditors, amounting to £199,526 (2024: £468,345). No interest isa. charged on these loans.
20. | Controlling party
The ultimate parent company is OSSL Global Limited, a company incorporated in England and Wales. No one party controls OSSL Global Limited.
Page 21