REGISTERED NUMBER: SC373053 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

SITE FORCE CONSTRUCTION & ENGINEERING

SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Statement of Changes in Equity

3

Notes to the Financial Statements

4

DIRECTORS:

P Mccallum

Mrs C Mccallum

REGISTERED OFFICE:

C/o Donachie Chartered Accountants

Templeton House

62 Templeton Street

Glasgow

G40 1DA

BUSINESS ADDRESS:

School House St. Quivox

Ayr

South Ayrshire

KA6 5HJ

REGISTERED NUMBER:

SC373053 (Scotland)

ACCOUNTANTS:

Donachie Chartered Accountants

2nd Floor

Templeton House

62 Templeton Street

Glasgow

G40 1DA

FIXED ASSETS

Tangible assets

4

874

-

CURRENT ASSETS

Debtors

5

338,390

234,765

Cash at bank

234,145

268,312

572,535

503,077

CREDITORS

Amounts falling due within one year

6

400,827

330,953

NET CURRENT ASSETS

171,708

172,124

TOTAL ASSETS LESS CURRENT LIABILITIES

172,582

172,124

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

172,580

172,122

SHAREHOLDERS' FUNDS

172,582

172,124

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 27 August 2026 and were signed on its behalf by:

Mrs C Mccallum - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 April 2024

2

110,511

110,513

Changes in equity

Dividends

-

(165,000

)

(165,000

)

Total comprehensive income

-

226,611

226,611

Balance at 31 March 2025

2

172,122

172,124

Changes in equity

Dividends

-

(164,000

)

(164,000

)

Total comprehensive income

-

164,458

164,458

Balance at 31 March 2026

2

172,580

172,582

1.	STATUTORY INFORMATION

Site Force Construction & Engineering Services Ltd is a private company, limited by shares , registered in Scotland. 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, net of VAT. Turnover is also measured net of the estimated value of volume rebates and represents the supply of services under contracts.

Turnover is recognised at the point at which the following conditions can be satisfied:

The Company has fulfilled its contractual obligations to the customer;

The amount of revenue can be reliably measured; and

It is probable that the economic benefit associated with the sale will flow to the entity.

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

-

25% straight line

Tangible fixed assets are stated at cost less depreciation. Cost represents purchase price together with any incidental costs of acquisition.

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.

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.

Financial instruments

Financial instruments are classified and accounted for as financial assets, financial liabilities or equity instruments, according to the substance of the contractual arrangement.

Financial instruments which are assets are stated at cost less any provision for impairment. Financial liabilities are stated at principal capital amounts outstanding at the period end. Issue costs relating to financial liabilities are deducted from the outstanding balance and are amortised over the period to the due date for repayment of the financial liability.

An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. A financial liability is any contractual arrangement for an entity to deliver cash to the holder of the associated financial instrument.

Debtors and creditors that fall due within one year

Debtors and creditors that fall due within one year are recorded in the financial statements at undiscounted transaction (invoice) price. Debtors are reviewed for impairment at each reporting date and any impairments are recorded within the profit and loss and shown within administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

4,620

-

4,620

Additions

-

1,165

1,165

At 31 March 2026

4,620

1,165

5,785

DEPRECIATION

At 1 April 2025

4,620

-

4,620

Charge for year

-

291

291

At 31 March 2026

4,620

291

4,911

NET BOOK VALUE

At 31 March 2026

-

874

874

At 31 March 2025

-

-

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

329,772

232,902

Other debtors

6,781

-

Prepayments and accrued income

1,837

1,863

338,390

234,765

Trade debtors subject to invoice discounting at 31 March 2025 was £107,856 (2024 - £199,025)

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

308,881

185,114

Corporation tax

54,820

75,907

VAT

17,235

19,261

Accruals and deferred income

19,891

50,671

400,827

330,953

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P Mccallum.