Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 1132 true true 85 false 2025-01-01 false wholesalers providing support services and supplying safety, welfare, site equipment, tools and engineering supplies to the construction and engineering trades.89 true false 01530478 2025-01-01 2025-12-31 01530478 2024-01-01 2024-12-31 01530478 2025-12-31 01530478 2024-12-31 01530478 2024-01-01 01530478 4 2025-01-01 2025-12-31 01530478 4 2024-01-01 2024-12-31 01530478 d:Exceptional 2025-01-01 2025-12-31 01530478 d:Exceptional 2024-01-01 2024-12-31 01530478 e:Director1 2025-01-01 2025-12-31 01530478 e:Director2 2025-01-01 2025-12-31 01530478 e:Director3 2025-01-01 2025-12-31 01530478 e:Director4 2025-01-01 2025-12-31 01530478 e:RegisteredOffice 2025-01-01 2025-12-31 01530478 e:Agent1 2025-01-01 2025-12-31 01530478 d:Buildings d:LongLeaseholdAssets 2025-01-01 2025-12-31 01530478 d:Buildings d:LongLeaseholdAssets 2025-12-31 01530478 d:Buildings d:LongLeaseholdAssets 2024-12-31 01530478 d:PlantMachinery 2025-01-01 2025-12-31 01530478 d:PlantMachinery 2025-12-31 01530478 d:PlantMachinery 2024-12-31 01530478 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01530478 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 01530478 d:MotorVehicles 2025-01-01 2025-12-31 01530478 d:MotorVehicles 2025-12-31 01530478 d:MotorVehicles 2024-12-31 01530478 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01530478 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 01530478 d:FurnitureFittings 2025-01-01 2025-12-31 01530478 d:FurnitureFittings 2025-12-31 01530478 d:FurnitureFittings 2024-12-31 01530478 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01530478 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 01530478 d:OfficeEquipment 2025-01-01 2025-12-31 01530478 d:OfficeEquipment 2025-12-31 01530478 d:OfficeEquipment 2024-12-31 01530478 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01530478 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 01530478 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01530478 d:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 01530478 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 01530478 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 01530478 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 01530478 d:Goodwill 2025-12-31 01530478 d:Goodwill 2024-12-31 01530478 d:CurrentFinancialInstruments 2025-12-31 01530478 d:CurrentFinancialInstruments 2024-12-31 01530478 d:Non-currentFinancialInstruments 2025-12-31 01530478 d:Non-currentFinancialInstruments 2024-12-31 01530478 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 01530478 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 01530478 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 01530478 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 01530478 f:UnitedKingdom 2025-01-01 2025-12-31 01530478 f:UnitedKingdom 2024-01-01 2024-12-31 01530478 d:UKTax 2025-01-01 2025-12-31 01530478 d:UKTax 2024-01-01 2024-12-31 01530478 d:ShareCapital 2025-12-31 01530478 d:ShareCapital 2024-12-31 01530478 d:ShareCapital 2024-01-01 01530478 d:SharePremium 2025-12-31 01530478 d:SharePremium 2024-12-31 01530478 d:SharePremium 2024-01-01 01530478 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 01530478 d:RetainedEarningsAccumulatedLosses 2025-12-31 01530478 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 01530478 d:RetainedEarningsAccumulatedLosses 2024-12-31 01530478 d:RetainedEarningsAccumulatedLosses 2024-01-01 01530478 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 01530478 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 01530478 e:OrdinaryShareClass1 2025-01-01 2025-12-31 01530478 e:OrdinaryShareClass1 2025-12-31 01530478 e:OrdinaryShareClass1 2024-12-31 01530478 e:OrdinaryShareClass2 2025-01-01 2025-12-31 01530478 e:OrdinaryShareClass2 2025-12-31 01530478 e:OrdinaryShareClass2 2024-12-31 01530478 e:OrdinaryShareClass3 2025-01-01 2025-12-31 01530478 e:OrdinaryShareClass3 2025-12-31 01530478 e:OrdinaryShareClass3 2024-12-31 01530478 e:OrdinaryShareClass4 2025-01-01 2025-12-31 01530478 e:OrdinaryShareClass4 2025-12-31 01530478 e:OrdinaryShareClass4 2024-12-31 01530478 e:OrdinaryShareClass5 2025-01-01 2025-12-31 01530478 e:OrdinaryShareClass5 2025-12-31 01530478 e:OrdinaryShareClass5 2024-12-31 01530478 e:FRS102 2025-01-01 2025-12-31 01530478 e:Audited 2025-01-01 2025-12-31 01530478 e:FullAccounts 2025-01-01 2025-12-31 01530478 e:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01530478 d:WithinOneYear 2025-12-31 01530478 d:WithinOneYear 2024-12-31 01530478 d:BetweenOneFiveYears 2025-12-31 01530478 d:BetweenOneFiveYears 2024-12-31 01530478 d:HirePurchaseContracts d:WithinOneYear 2025-12-31 01530478 d:HirePurchaseContracts d:WithinOneYear 2024-12-31 01530478 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-12-31 01530478 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-12-31 01530478 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:ExternallyAcquiredIntangibleAssets 2025-01-01 2025-12-31 01530478 d:Goodwill d:ExternallyAcquiredIntangibleAssets 2025-01-01 2025-12-31 01530478 2 2025-01-01 2025-12-31 01530478 4 2025-01-01 2025-12-31 01530478 d:ExternallyAcquiredIntangibleAssets 2025-01-01 2025-12-31 01530478 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-12-31 01530478 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-12-31 01530478 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-12-31 01530478 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-12-31 01530478 d:LeasedAssetsHeldAsLessee 2025-12-31 01530478 d:LeasedAssetsHeldAsLessee 2024-12-31 01530478 d:Goodwill d:OwnedIntangibleAssets 2025-01-01 2025-12-31 01530478 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2025-01-01 2025-12-31 01530478 g:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 01530478 ONSITE SUPPORT LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
ONSITE SUPPORT LIMITED COMPANY INFORMATION
Directors | D Lynes Esq
| Mrs L M Lynes
| R H Lynes Esq
| W Lynes Esq
Registered number | 01530478
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
Bankers | HSBC Bank Plc
| 9, The Boulevard
| Crawley
| West Sussex
| RH10 1UT
ONSITE SUPPORT LIMITED CONTENTS
| Page
Strategic report | 1 - 3
Directors' report | 4 - 5
Independent auditors' report | 6 - 9
Statement of comprehensive income | 10
Balance sheet | 11
Statement of changes in equity | 12
Notes to the financial statements | 13 - 28
ONSITE SUPPORT LIMITED STRATEGIC REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
Introduction
The Directors submit their strategic report accompanying the financial statements for the year ended 31 December 2025.
Business review
The financial year proved challenging for the Company with turnover down 16% to £16.2 million (2024: £19.3 million). This was driven primarily by external market conditions in the construction industry affecting the PPE and site consumables sector. Construction activity across many key regions softened, and customers sought to reduce discretionary and project-based spend in response to economic uncertainty. At the same time, competitor pricing pressures on core product categories created margin compression that could not be fully mitigated through alternative sourcing. In response, the Board initiated a strategic review of the operating model to ensure the Company remains competitive and resilient. As a result of this review, a restructuring programme was implemented in Q4 2025, focusing on streamlining the cost base, consolidating operational roles, and improving commercial discipline. While these actions were necessary to protect the long-term health of the business, and efficiencies continue to be delivered through 2026, they resulted in one-off restructuring costs during the year. The Company recorded a loss for the financial year of £40.3k, driven by reduced demand, margin pressure, and the additional costs associated with the restructure. Excluding these one-off and non-recurring items, underlying performance remained positive, supported by strong relationships with key construction, FM, and industrial customers, and supply chain and by continued demand for essential PPE categories. Looking ahead, the Board believes the actions taken have created a leaner operating structure aligned to current market conditions. The business enters the new financial year with a tighter cost base, and a narrower commercial focus on strategic customer segments. Management continues to monitor market developments closely and remains committed to restoring sustainable profitability as conditions stabilise. Through 2025 we completed the development of a state-of-the-art web portal experience with this going live in September. The business expects this to increase the proportion of orders taken electronically during 2026, delivering efficiency benefits through the financial year. The ongoing roll out of OnSite Support’s industry leading PLUS data programme allows our customers wishing to monitor, report and achieve collective efficiency and sustainability goals. This value adding lean tool continues to provide our customers with accurate, real-time efficiency and sustainability data allowing the delivery of significant cost savings across their procurement and administration functions Page 1
ONSITE SUPPORT LIMITED STRATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Principal risks and uncertainties
The key business risks and uncertainties are considered to relate to the state of the UK and global economies, particularly within the construction sector, there remains significant competition from established competitors and continued challenges relating to commodity pricing and reliability of supply chains. These risks are continually monitored by management.
Price Risk
The Company operates in a competitive market where pressures continually exist to drive down the price of goods. The Company continues work with its suppliers to obtain competitive pricing whilst closely managing overhead costs. Where appropriate to do so, OnSite imports product from subject to stringent quality, ethical and sustainability guidelines. In addition, the Company utilises data analytics to provide customers with information that supports them to improve efficiency and sustainably across our product range resulting in better environmental outcomes and lower carriage costs.
Inflationary Risk
Although inflation volatility eased through 2025, global uncertainty including the continuing conflict in Ukraine, global impacts of tariff threats, and continuing high energy prices continued to present inflationary headwinds. Margin maintenance remained a focus. The Company continued to undertake initiatives with both our supply chain and customers to manage our operational efficiency.
Currency Risk
The Company continues to purchase a sizeable portion of its items from abroad, albeit this was lower than in previous periods, and therefore remains open to a level of currency risk specifically in relation to the US Dollar and Euro. The company did not undertake any hedging strategies during 2025, and any positive or negative currency translations are taken to the profit and loss account immediately if incurred. There remains a review of the level of foreign currency purchases and the associated risks in order to determine whether it would be appropriate to recommence FX hedging.
Credit Risk
Credit risk is the risk that one party to a financial instrument will cause a financial loss for another party by failing to discharge an obligation. Policies are aimed at minimising such losses and require that deferred terms are only granted to customers who demonstrate an appropriate payment history and satisfy credit worthiness tests. The Company further mitigates the industry inherent credit risk by purchasing credit insurance from a leading provider.
Financial key performance indicators
KPI targets are set annually and discussed monthly during the financial review process. These include but are not limited to creditor days, debtor days, debtor aging, inventory days, GP Margin % and £, revenue growth and OTIF. Page 2
ONSITE SUPPORT LIMITED STRATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 This report was approved by the board and signed on its behalf.
W Lynes Esq Director
Date: 7 August 2026
Page 3
ONSITE SUPPORT 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 loss for the year, after taxation, amounted to £40,262 (2024 - profit £822,436). Dividends voted during the year amounted to £241,884 (2024: £535,480).
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 4
ONSITE SUPPORT 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 5
ONSITE SUPPORT LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ONSITE SUPPORT LIMITED
Opinion
We have audited the financial statements of Onsite Support 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 loss 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 6
ONSITE SUPPORT LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ONSITE SUPPORT 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 4, 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 7
ONSITE SUPPORT LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ONSITE SUPPORT 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, including the Companies Act 2006, ISO accreditations and the company’s membership with constructionline; • 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. Page 8
ONSITE SUPPORT LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ONSITE SUPPORT LIMITED (CONTINUED) 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; • Assessed whether judgement and assumptions made in determining significant accounting estimates, including stock provisions and the useful economic life of tangible fixed assets, were indicative of management bias; and • 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.
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 9
ONSITE SUPPORT LIMITED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2025
| 2025 | 2024
Note | £ | £
Turnover |  | 16,155,772 | 19,254,075
Cost of sales |  | (9,543,318) | (11,050,611)
Gross profit |  | 6,612,454 | 8,203,464
Distribution costs |  | (3,185,995) | (3,738,447)
Administrative expenses |  | (3,458,753) | (3,331,893)
Exceptional administrative expenses | 13 | (11,481) | (92,887)
Other operating income | 5 | 33,862 | 36,273
Operating (loss)/profit |  | (9,913) | 1,076,510
Interest receivable and similar income | 9 | 979 | 151
Interest payable and similar expenses | 10 | (42,096) | (18,844)
(Loss)/profit before tax |  | (51,030) | 1,057,817
Tax on (loss)/profit | 11 | 10,768 | (235,381)
(Loss)/profit for the financial year |  | (40,262) | 822,436
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 13 to 28 form part of these financial statements.
Page 10
ONSITE SUPPORT LIMITED REGISTERED NUMBER: 01530478 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 14 |  | 377,437 |  | 162,686
Tangible assets | 15 |  | 554,363 |  | 744,017
|  |  | 931,800 |  | 906,703
Current assets |  |  |  |  |
Stocks | 16 | 1,592,232 |  | 1,852,247 |
Debtors: amounts falling due within one year | 17 | 3,741,312 |  | 3,841,980 |
Cash at bank and in hand | 18 | 21,428 |  | 17,442 |
|  | 5,354,972 |  | 5,711,669 |
Creditors: amounts falling due within one year | 19 | (2,816,388) |  | (2,734,707) |
Net current assets |  |  | 2,538,584 |  | 2,976,962
Total assets less current liabilities |  |  | 3,470,384 |  | 3,883,665
Creditors: amounts falling due after more than one year | 20 |  | (108,575) |  | (155,809)
Provisions for liabilities |  |  |  |  |
Deferred tax | 22 |  | (102,993) |  | (186,894)
Net assets |  |  | 3,258,816 |  | 3,540,962
Capital and reserves |  |  |  |  |
Called up share capital | 23 |  | 1,350 |  | 1,350
Share premium account |  |  | 249,750 |  | 249,750
Profit and loss account |  |  | 3,007,716 |  | 3,289,862
|  |  | 3,258,816 |  | 3,540,962
The financial statements were approved and authorised for issue by the board and were signed on its behalf by
D Lynes Esq | W Lynes Esq
Director | Director
Date: 7 August 2026 |
The notes on pages 13 to 28 form part of these financial statements. Page 11
ONSITE SUPPORT LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 January 2025 | 1,350 | 249,750 | 3,289,862 | 3,540,962
Loss for the year | - | - | (40,262) | (40,262)
Dividends: Equity capital | - | - | (241,884) | (241,884)
At 31 December 2025 | 1,350 | 249,750 | 3,007,716 | 3,258,816
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 January 2024 | 1,350 | 249,750 | 3,002,906 | 3,254,006
Profit for the year | - | - | 822,436 | 822,436
Dividends: Equity capital | - | - | (535,480) | (535,480)
At 31 December 2024 | 1,350 | 249,750 | 3,289,862 | 3,540,962
| The notes on pages 13 to 28 form part of these financial statements.
Page 12
ONSITE SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Onsite Support Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Stephenson Way, Three Bridges, Crawley, East Sussex, RH10 1TN. The principal activity of the company is that of providing safety, welfare and site equipment. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies (see note 3). 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). 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 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 13
ONSITE SUPPORT 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.5 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.6 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.7 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.8 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.9 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 14
ONSITE SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.11 | 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.
| 2.12 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the company but are presented separately due to their size or incidence. Page 15
ONSITE SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.13 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Development costs | - |  | 1 - 5 years straight line
Goodwill Goodwil represents the difference between amounts paid on the cost of a business combination and the acquirer's interest ni the fiar value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straigh-line basis to the Statement of comprehensive income over its useful economic life.
| 2.14 | 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, on the following basis:.
|  |  |  | Long-term leasehold property | - | 5 years straight line
|  |  |  | Plant and machinery | - | 3-5 years straight line
|  |  |  | Motor vehicles | - | 3-4 years reducing balance
|  |  |  | Fixtures and fittings | - | 5 years straight line
|  |  |  | Office equipment | - | 3 - 5 years straight line
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. Page 16
ONSITE SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.15 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.16 | 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.
| 2.17 | 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.
| 2.18 | 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.
| 2.19 | 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. Page 17
ONSITE SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.19 | Provisions for liabilities (continued)
| 2.20 | 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. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
| 2.21 | 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. Page 18
ONSITE SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
a) Critical judgements in applying the company's accounting policies No significant judgements have had to be made by management in preparing these financial statements. b) Key accounting estimates and assumptions The company has made key assumptions regarding the useful economic life of tangible and intangible fixed assets and this is further described in note 2.13 and 2.14 of the accounting policies. The directors also apply a consistent stock provision policy based on the category of stock and historical movements on similar stock items. Each stock line is provided at between 0% and 100%. The total provision at the year end amounts to £76,820 (2024: £82,143). The company has made key assumptions regarding the capitalisation of labour costs, with this being further described in note 2.13 of the accounting policies.
4. | Turnover
The whole of the turnover is attributable to the principal activity of the company.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| United Kingdom | 16,155,772 | 19,254,075
|  | 16,155,772 | 19,254,075
| All turnover arose within the United Kingdom.
5. | Other operating income
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other operating income | 31,558 | 34,949
| Sundry income | 2,304 | 1,324
|  | 33,862 | 36,273
Page 19
ONSITE SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Auditors' remuneration
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fees payable to the company's auditors for the audit of the company's financial statements | 21,900 | 21,900
| 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.
7. | Employees
| Staff costs, including directors' remuneration, were as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Wages and salaries | 3,243,638 | 3,468,396
| Social security costs | 343,635 | 394,789
| Cost of defined contribution scheme | 53,476 | 53,057
|  | 3,640,749 | 3,916,242
| The average monthly number of employees, including the directors, during the year was 89 (2024 - 90). During the year, wage costs amounting to £189,750 (2024: £Nil) were capitalised as Intangible assets. See note 14.
8. | Directors' remuneration
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Directors' emoluments | 127,959 | 208,161
| Company contributions to defined contribution pension schemes | 2,675 | 2,434
|  | 130,634 | 210,595
| During the year retirement benefits were accruing to 3 directors (2024 - 3) in respect of defined contribution pension schemes.
Page 20
ONSITE SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Interest receivable
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other interest receivable | 979 | 151
|  | 979 | 151
10. | Interest payable and similar expenses
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank interest payable | 15,360 | 1,876
| Other loan interest payable | 10,689 | -
| Finance leases and hire purchase contracts | 16,047 | 16,968
|  | 42,096 | 18,844
11. | Taxation
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | 73,133 | 272,047
| Deferred tax |  |
| Origination and reversal of timing differences | (83,901) | (36,666)
|  | (10,768) | 235,381
Page 21
ONSITE SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 11.Taxation (continued)
| Factors affecting tax charge for the year
| The tax assessed for the year is higher than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| (Loss)/profit on ordinary activities before tax | (51,030) | 1,057,817
| (Loss)/profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%) | (12,757) | 264,454
| Effects of: |  |
| Non-tax deductible amortisation of goodwill and impairment | 38,218 | 40,672
| Expenses not deductible for tax purposes, other than goodwill amortisation and impairment | 5,134 | 2,148
| Capital allowances for year in excess of/(lower than) depreciation | 42,538 | (35,227)
| Deferred tax movement | (83,901) | (36,666)
| Total tax charge for the year | (10,768) | 235,381
| Factors that may affect future tax charges
There were no factors that may affect future tax charges.
12. | Dividends
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Dividends voted | 241,884 | 535,480
|  | 241,884 | 535,480
Page 22
ONSITE SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
13. | Exceptional items
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Redundancy costs | - | 27,353
| Other costs | 11,481 | 65,534
|  | 11,481 | 92,887
14. | Intangible assets
|  | Development expenditure | Goodwill | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 764,348 | 623,750 | 1,388,098
| Additions | 419,336 | - | 419,336
| At 31 December 2025 | 1,183,684 | 623,750 | 1,807,434
| Amortisation |  |  |
| At 1 January 2025 | 601,662 | 623,750 | 1,225,412
| Charge for the year on owned assets | 204,585 | - | 204,585
| At 31 December 2025 | 806,247 | 623,750 | 1,429,997
| Net book value |  |  |
| At 31 December 2025 | 377,437 | - | 377,437
| At 31 December 2024 | 162,686 | - | 162,686
Page 23
ONSITE SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
15. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| At 1 January 2025 | 143,092 | 1,027,133 | 701,625 | 646,031 | 515,186 | 3,033,067
| Additions | - | 44,844 | 42,531 | 3,939 | 10,929 | 102,243
| Disposals | - | - | (52,852) | - | - | (52,852)
| At 31 December 2025 | 143,092 | 1,071,977 | 691,304 | 649,970 | 526,115 | 3,082,458
| Depreciation |  |  |  |  |  |
| At 1 January 2025 | 141,960 | 910,551 | 288,831 | 604,013 | 343,695 | 2,289,050
| Charge for the year on owned assets | 1,132 | 28,587 | 23,438 | 20,299 | 67,380 | 140,836
| Charge for the year on financed assets | - | 24,124 | 110,771 | - | - | 134,895
| Disposals | - | - | (36,686) | - | - | (36,686)
| At 31 December 2025 | 143,092 | 963,262 | 386,354 | 624,312 | 411,075 | 2,528,095
| Net book value |  |  |  |  |  |
| At 31 December 2025 | - | 108,715 | 304,950 | 25,658 | 115,040 | 554,363
| At 31 December 2024 | 1,132 | 116,582 | 412,794 | 42,018 | 171,491 | 744,017
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Plant and machinery | 56,519 | 38,141
| Motor vehicles | 246,630 | 317,791
|  | 303,149 | 355,932
Page 24
ONSITE SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
16. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 1,592,232 | 1,852,247
|  | 1,592,232 | 1,852,247
17. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,139,939 | 2,550,606
| Amounts owed by group undertakings | 1,381,404 | 947,891
| Other debtors | 107,540 | 82,965
| Prepayments and accrued income | 112,429 | 260,518
|  | 3,741,312 | 3,841,980
18. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 21,428 | 17,442
| Less: bank overdrafts | (70,246) | (203,919)
|  | (48,818) | (186,477)
Page 25
ONSITE SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
19. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 70,246 | 203,919
| Trade creditors | 1,369,634 | 1,038,451
| Corporation tax | - | 7,367
| Other taxation and social security | 404,047 | 383,424
| Obligations under finance lease and hire purchase contracts | 100,432 | 117,486
| Other creditors | 333,541 | 224,189
| Accruals and deferred income | 538,488 | 759,871
|  | 2,816,388 | 2,734,707
20. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 108,575 | 155,809
|  | 108,575 | 155,809
| Hire purchase liabilities amounting to £209,007 (2024: £273,295) are secured over the assets to which they relate.
21. | Hire purchase and finance leases
| Minimum payments under hire purchase contracts fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 100,432 | 117,486
| Between 1-5 years | 108,575 | 155,809
|  | 209,007 | 273,295
Page 26
ONSITE SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
22. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (186,894) | (223,560)
| Credited to profit or loss | 83,901 | 36,666
| At end of year | (102,993) | (186,894)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (102,993) | (186,894)
|  | (102,993) | (186,894)
23. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,250 (2024 - 1,250) Ordinary shares shares of £1.00 each | 1,250 | 1,250
|  | 20 (2024 - 20) Ordinary A shares shares of £1.00 each | 20 | 20
|  | 40 (2024 - 40) Ordinary B shares shares of £1.00 each | 40 | 40
|  | 20 (2024 - 20) Ordinary C shares shares of £1.00 each | 20 | 20
|  | 20 (2024 - 20) Ordinary D shares shares of £1.00 each | 20 | 20
|  |  | 1,350 | 1,350
24. | Pension commitments
The company operates two defined contribution pension schemes. The assets of the schemes are held seperately from those of the company in independently administered funds. The pension cost charge represents contributions payable by the company to the funds and amounted to £53,476 (2024: £53,057). At the year end £8,104 (2024: £15,756) was payable to the funds and is included in creditors. Page 27
ONSITE SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
25. | Commitments under operating leases
| At 31 December 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other |  |
| Not later than 1 year | 23,527 | 30,231
| Later than 1 year and not later than 5 years | 11,136 | 35,499
|  | 34,663 | 65,730
26. | Related party transactions
| Included within other creditors are staff loan balances totalling £207,048 (2024: £142,408). These balances relate to individuals who are considered related parties of the company.
27. | Ultimate parent
OSSL Global Limited is regarded as the company's ultimate parent. There is no single ultimate controlling party.
Page 28