REGISTERED NUMBER: 04141985 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

F.B. Site Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C J Rowlands

D S Summerfield

SECRETARY:

Mrs J K Harrison

REGISTERED OFFICE:

Stanton House

Eastham Village Road

Eastham

WIRRAL

CH62 0DE

REGISTERED NUMBER:

04141985 (England and Wales)

ACCOUNTANTS:

Johnstone Howell & Co

Unit 2

The Oaks

Stanney Mill Lane

Chester

Cheshire

CH2 4HY

FIXED ASSETS

Tangible assets

4

36,631

43,880

CURRENT ASSETS

Debtors

5

421,786

409,258

Cash at bank

231,033

216,082

652,819

625,340

CREDITORS

Amounts falling due within one year

6

200,028

180,835

NET CURRENT ASSETS

452,791

444,505

TOTAL ASSETS LESS CURRENT LIABILITIES

489,422

488,385

CREDITORS

Amounts falling due after more than one year

7

-

(1,787

)

PROVISIONS FOR LIABILITIES

9

(9,158

)

(10,970

)

NET ASSETS

480,264

475,628

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

11

480,262

475,626

SHAREHOLDERS' FUNDS

480,264

475,628

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

C J Rowlands - Director

D S Summerfield - Director

1.	STATUTORY INFORMATION

F.B. 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 received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Plant and machinery

-

10% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year 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 year 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.

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 19 (2025 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

45,158

100,283

3,602

149,043

Additions

-

6,999

-

6,999

At 31 March 2026

45,158

107,282

3,602

156,042

DEPRECIATION

At 1 April 2025

27,280

74,828

3,055

105,163

Charge for year

2,568

11,137

543

14,248

At 31 March 2026

29,848

85,965

3,598

119,411

NET BOOK VALUE

At 31 March 2026

15,310

21,317

4

36,631

At 31 March 2025

17,878

25,455

547

43,880

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

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

31,995

DEPRECIATION

At 1 April 2025

13,865

Charge for year

6,399

At 31 March 2026

20,264

NET BOOK VALUE

At 31 March 2026

11,731

At 31 March 2025

18,130

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

253,833

245,505

Amounts owed by group undertakings

159,465

155,265

Other debtors

4,125

4,125

Prepayments

4,363

4,363

421,786

409,258

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

1,787

10,661

Trade creditors

39,534

25,949

Tax

50,297

66,794

Social security and other taxes

17,171

15,172

VAT

51,886

40,944

Other creditors

-

50

Sundry creditors and accruals

39,353

21,265

200,028

180,835

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

1,787

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

1,787

12,448

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

9,158

10,970

Deferred tax

£

Balance at 1 April 2025

10,970

Utilised during year

(1,812

)

Balance at 31 March 2026

9,158

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

1

2

2

11.

RESERVES

Retained

earnings

£

At 1 April 2025

475,626

Profit for the year

143,636

Dividends

(139,000

)

At 31 March 2026

480,262

12.	RELATED PARTY DISCLOSURES

At the balance sheet date £159,465 (2025 - £155,265) is due to the company from CRDS Management Limited.

13.	ULTIMATE CONTROLLING PARTY

The company's ultimate parent undertaking and controlling party is CRDS Management Limited. The registered office and principal place of business of the parent undertaking is Stanton House, Eastham Village Road, Eastham, Wirral, CH62 0DE.