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Registered number:
FOR THE YEAR ENDED 31 DECEMBER 2025
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ONSITE SUPPORT LIMITED
COMPANY INFORMATION
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ONSITE SUPPORT LIMITED
CONTENTS
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ONSITE SUPPORT LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The Directors submit their strategic report accompanying the financial statements for the year ended 31 December 2025.
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
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ONSITE SUPPORT LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
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.
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.
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.
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 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.
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.
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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.
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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.
The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
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.
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).
The directors who served during the year were:
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ONSITE SUPPORT LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
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.
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ONSITE SUPPORT LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ONSITE SUPPORT LIMITED
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 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.
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ONSITE SUPPORT LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ONSITE SUPPORT LIMITED (CONTINUED)
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.
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.
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.
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ONSITE SUPPORT LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ONSITE SUPPORT LIMITED (CONTINUED)
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.
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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.
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.
for and on behalf of
Chartered Accountants
Statutory Auditor
Charles Lake House
Claire Causeway
Crossways Business Park
Kent
DA2 6QA
Date:
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ONSITE SUPPORT LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
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ONSITE SUPPORT LIMITED
REGISTERED NUMBER: 01530478
BALANCE SHEET
AS AT 31 DECEMBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf by
The notes on pages 13 to 28 form part of these financial statements.
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ONSITE SUPPORT LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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
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:
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.
Functional and presentation currency
Transactions and balances
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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.
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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:
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.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis:.
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.
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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.
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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.
The whole of the turnover is attributable to the principal activity of the company.
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
11.Taxation (continued)
There were no factors that may affect future tax charges.
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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.
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ONSITE SUPPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
OSSL Global Limited is regarded as the company's ultimate parent. There is no single ultimate controlling party.
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