REGISTERED NUMBER: 10673647 (England and Wales)

ICL Site Services Limited

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

I C Lee

Registered office:

39 Birchley Road

Billinge

Wigan

Greater Manchester

WN5 7QJ

Registered number:

10673647 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Tangible assets

4

20,285

27,012

Current assets

Debtors

5

11,541

23,552

Cash at bank

10,335

6,911

21,876

30,463

Creditors

Amounts falling due within one year

6

13,171

16,065

Net current assets

8,705

14,398

Total assets less current liabilities

28,990

41,410

Provisions for liabilities

7

5,072

6,753

Net assets

23,918

34,657

Capital and reserves

Called up share capital

8

100

100

Retained earnings

23,818

34,557

Shareholders' funds

23,918

34,657

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 August 2026 and were signed by:

I C Lee - Director

1.	Statutory information

ICL Site Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration receivable for consulting services rendered during the year, net of Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

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

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 1 (2025 - 1 ) .

4.	Tangible fixed assets

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

Cost

At 1 April 2025

and 31 March 2026

2,165

39,395

41,560

Depreciation

At 1 April 2025

1,622

12,926

14,548

Charge for year

109

6,618

6,727

At 31 March 2026

1,731

19,544

21,275

Net book value

At 31 March 2026

434

19,851

20,285

At 31 March 2025

543

26,469

27,012

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

7,661

19,579

Other debtors

3,880

3,973

11,541

23,552

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

-

1

Taxation and social security

11,554

14,499

Other creditors

1,617

1,565

13,171

16,065

7.	Provisions for liabilities

2026

2025

£

£

Deferred tax

5,072

6,753

Deferred

tax

£

Balance at 1 April 2025

6,753

Credit to Statement of Income and Retained Earnings during year

(1,681

)

Balance at 31 March 2026

5,072

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

9.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

I C Lee

Balance outstanding at start of year

3,778

2,685

Amounts advanced

52,379

51,539

Amounts repaid

(52,450

)

(50,446

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,707

3,778