REGISTERED NUMBER: 15308084 (England and Wales)

Financial Statements for the Period 1 July 2024 to 30 September 2025

for

Duo Site Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T D Turner

REGISTERED OFFICE:

Siskin Drive

Middlemarch Business Park

Coventry

West Midlands

CV3 4FJ

REGISTERED NUMBER:

15308084 (England and Wales)

AUDITORS:

Thornton Springer LLP

Chartered Accountants and

Statutory Auditor

67 Westow Street

London

SE19 3RW

FIXED ASSETS

Tangible assets

5

32,917

-

CURRENT ASSETS

Debtors

6

583,271

59,343

Cash at bank

93,964

-

677,235

59,343

CREDITORS

Amounts falling due within one year

7

(803,247

)

(157,036

)

NET CURRENT LIABILITIES

(126,012

)

(97,693

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(93,095

)

(97,693

)

CREDITORS

Amounts falling due after more than one year

8

(12,776

)

-

NET LIABILITIES

(105,871

)

(97,693

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

(105,971

)

(97,793

)

SHAREHOLDERS' FUNDS

(105,871

)

(97,693

)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 August 2026 and were signed by:

T D Turner - Director

1.	STATUTORY INFORMATION

Duo 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the recognition of certain financial assets and liabilities measured at fair value.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Contract revenue recognition

Turnover is measured at the fair value of consideration received or receivable, net of discounts, rebates, value added taxes and other sales taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

The financial accounts have been prepared on a going concern basis; the company recognises there is an in-year loss in 24/25 but a healthy 12 month forecast of Duo group has been reviewed by the directors for 2026. The Management Team continue to be cost efficient by careful consideration of overheads. The Management Team have a scheduled review on a monthly basis and utilise this time to review past performance, refine forecast for upcoming months and to review current projects. The industry the company operates within has been fortunate enough to continue operating in these challenging times due to environmental factors. The directors also believe the company is a going concern as the entity will continue to meet all financial obligations as they fall due. They also confirmed that group support will be made available if needed.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2024 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

Additions

39,500

At 30 September 2025

39,500

DEPRECIATION

Charge for period

6,583

At 30 September 2025

6,583

NET BOOK VALUE

At 30 September 2025

32,917

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

39,500

At 30 September 2025

39,500

DEPRECIATION

Charge for period

6,583

At 30 September 2025

6,583

NET BOOK VALUE

At 30 September 2025

32,917

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.6.24

£

£

Trade debtors

393,430

59,303

Called up share capital not paid

40

40

Prepayments and accrued income

189,801

-

583,271

59,343

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.6.24

£

£

Hire purchase contracts

8,874

-

Trade creditors

142,219

-

Amounts owed to group undertakings

627,145

123,879

Taxation and social security

18,138

20,841

Other creditors

6,871

12,316

803,247

157,036

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.6.24

£

£

Hire purchase contracts

12,776

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.6.24

£

£

Hire purchase contracts

21,650

-

Hire purchase contracts are secured against the assets to which the loans relate.

10.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

30.9.25

30.6.24

value:

£

£

100

Share capital 1

£1

100

100

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen A Kaye (Senior Statutory Auditor)

for and on behalf of Thornton Springer LLP

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

13.	ULTIMATE CONTROLLING PARTY

The parent company during the financial year is Duo Operations Limited, a company incorporated in England and Wales.

These accounts have been consolidated in the PT McWilliams Group Limited accounts (ultimate parent) and for which copies of the consolidated financial statements can be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.

Mr. T D Turner & Mr. M F McWilliams are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.