On-Site Property Solutions Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09400976 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

On-Site Property Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A J Boyle

Mr N D R Jowett

Mr R A Crosland

REGISTERED OFFICE:

4 Bowcliffe Grange

Bramham

Wetherby

West Yorkshire

LS23 6UL

REGISTERED NUMBER:

09400976 (England and Wales)

ACCOUNTANTS:

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Investments

5

24,126,561

-

Investment property

6

15,504,182

12,036,940

39,630,743

12,036,940

CURRENT ASSETS

Debtors

7

968,657

379,441

Cash at bank and in hand

383,906

18,024

1,352,563

397,465

CREDITORS

Amounts falling due within one year

8

1,824,970

7,396,265

NET CURRENT LIABILITIES

(472,407

)

(6,998,800

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

39,158,336

5,038,140

CREDITORS

Amounts falling due after more than one
year

9

(32,058,912

)

(1,242,349

)

PROVISIONS FOR LIABILITIES

(209,243

)

(139,176

)

NET ASSETS

6,890,181

3,656,615

CAPITAL AND RESERVES

Called up share capital

11

100

Retained earnings

6,890,081

3,656,515

SHAREHOLDERS' FUNDS

6,890,181

3,656,615

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

Mr A J Boyle - Director

1.	STATUTORY INFORMATION

On-Site Property Solutions 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 presentation and functional currency of the financial statements is the Pound Sterling (£).

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 on a going concern basis under the historical cost convention, modified to include certain items at fair value.

Significant judgements and estimates

The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Property valuation

Investment properties are included in the balance sheet at cost. This is a departure from SSAP 19 in that investment properties are not included in the financial statements at open market value. Depreciation is provided on all properties. Although this accounting policy is in accordance with the general requirement of the Companies Act 2006 for all tangible assets to be depreciated, it is a departure from the requirement of the Financial Reporting Standard for Smaller Entities (effective April 2008), in the opinion of the directors it is necessary for the financial statements to give a true and fair view.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

Additions

24,126,561

At 31 March 2026

24,126,561

NET BOOK VALUE

At 31 March 2026

24,126,561

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

12,598,001

Additions

6,974,227

Disposals

(3,300,000

)

At 31 March 2026

16,272,228

DEPRECIATION

At 1 April 2025

561,061

Charge for year

239,864

Eliminated on disposal

(32,879

)

At 31 March 2026

768,046

NET BOOK VALUE

At 31 March 2026

15,504,182

At 31 March 2025

12,036,940

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

65,907

134,651

Amounts owed by group undertakings

-

20,000

Other debtors

902,750

224,790

968,657

379,441

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

-

70,000

Trade creditors

33,638

15,397

Amounts owed to associates

-

6,518,105

Taxation and social security

570,909

-

Other creditors

1,220,423

792,763

1,824,970

7,396,265

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans

-

1,242,349

Amounts owed to group undertakings

8,422,897

-

Other creditors

23,636,015

-

32,058,912

1,242,349

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

22,436,015

-

Repayable by instalments

Bank loans more than 5 years

by instalments

-

962,349

-

962,349

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank loans

-

1,312,349

Other loans

24,266,015

-

24,266,015

1,312,349

The bank loan is secured by way of a fixed and floating charge over an Investment Property held by the company. The other loans includes £20,000,000 that is secured by way of a first fixed charge over all assets held by the company.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

94

Ordinary

£1

94

6

A Ordinary

£1

6

100