REGISTERED NUMBER: 11012002 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Isite Civil Engineering Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D Aujla

REGISTERED OFFICE:

Cliffe House Anthonys Way

Medway City Estate

Rochester

Kent

ME2 4DY

REGISTERED NUMBER:

11012002 (England and Wales)

ACCOUNTANTS:

Johal & Company

Chartered Certified Accountants

& Registered Auditors

Spectrum House

2B Suttons Lane

Hornchurch

Essex

RM12 6RJ

FIXED ASSETS

Tangible assets

4

209,572

243,335

CURRENT ASSETS

Debtors

5

696,658

423,804

Cash at bank and in hand

623,024

373,163

1,319,682

796,967

CREDITORS

Amounts falling due within one year

6

996,428

551,680

NET CURRENT ASSETS

323,254

245,287

TOTAL ASSETS LESS CURRENT LIABILITIES

532,826

488,622

CREDITORS

Amounts falling due after more than one year

7

208,436

271,965

NET ASSETS

324,390

216,657

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

324,388

216,655

324,390

216,657

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 September 2026 and were signed by:

D Aujla - Director

1.	STATUTORY INFORMATION

Isite Civil Engineering Ltd 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.

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 statement of financial position 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.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

470

308,837

2,503

311,810

Additions

-

28,075

-

28,075

At 31 October 2025

470

336,912

2,503

339,885

DEPRECIATION

At 1 November 2024

255

66,861

1,359

68,475

Charge for year

54

61,498

286

61,838

At 31 October 2025

309

128,359

1,645

130,313

NET BOOK VALUE

At 31 October 2025

161

208,553

858

209,572

At 31 October 2024

215

241,976

1,144

243,335

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

484,465

310,916

Intercompany - ISITE Property

132,320

-

Other debtors

79,873

112,888

696,658

423,804

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

30,122

30,122

Trade creditors

670,978

410,142

Taxation and social security

162,367

111,416

Other creditors

132,961

-

996,428

551,680

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

6,274

16,308

Hire purchase contracts

147,300

187,795

Other creditors

54,862

67,862

208,436

271,965