REGISTERED NUMBER: 02745904 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Construction & Site Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J M Akid

SECRETARY:

Mrs A D Akid

REGISTERED OFFICE:

Stone Leigh

4 Thong Lane

Thongsbridge

Holmfirth

West Yorkshire

HD9 3TY

REGISTERED NUMBER:

02745904 (England and Wales)

ACCOUNTANTS:

S & P Wood

1258 Manchester Road

Linthwaite

Huddersfield

West Yorkshire

HD7 5QA

FIXED ASSETS

Tangible assets

4

46,088

47,533

CURRENT ASSETS

Stocks

1,897

580

Debtors

5

68,342

3,610

Cash at bank

508

-

70,747

4,190

CREDITORS

Amounts falling due within one year

6

108,638

35,817

NET CURRENT LIABILITIES

(37,891

)

(31,627

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,197

15,906

CREDITORS

Amounts falling due after more than one year

7

(9,333

)

(14,418

)

PROVISIONS FOR LIABILITIES

(3,669

)

(5,297

)

NET LIABILITIES

(4,805

)

(3,809

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(4,807

)

(3,811

)

SHAREHOLDERS' FUNDS

(4,805

)

(3,809

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 7 September 2026 and were signed by:

J M Akid - Director

1.	STATUTORY INFORMATION

Construction & Site Services 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

91,478

87,208

1,102

179,788

Additions

13,568

-

416

13,984

Disposals

(634

)

-

-

(634

)

At 30 September 2025

104,412

87,208

1,518

193,138

DEPRECIATION

At 1 October 2024

75,756

55,619

880

132,255

Charge for year

7,302

7,897

160

15,359

Eliminated on disposal

(564

)

-

-

(564

)

At 30 September 2025

82,494

63,516

1,040

147,050

NET BOOK VALUE

At 30 September 2025

21,918

23,692

478

46,088

At 30 September 2024

15,722

31,589

222

47,533

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

Motor

vehicles

£

COST

At 1 October 2024

and 30 September 2025

56,310

DEPRECIATION

At 1 October 2024

and 30 September 2025

23,325

NET BOOK VALUE

At 30 September 2025

32,985

At 30 September 2024

32,985

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

67,000

2,742

Other debtors

1,342

868

68,342

3,610

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

-

4,619

Hire purchase contracts

5,085

5,085

Trade creditors

44,675

11,006

Taxation and social security

5,167

10,391

Other creditors

53,711

4,716

108,638

35,817

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

9,333

14,418

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

J M Akid had a loan account with the company and at the balance sheet date the amount outstanding to him was £72 (2020 £446).