Company No: 02513789 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	722,055		773,747
		722,055		773,747
Current assets
Stocks	4	764,816		938,393
Debtors	5	1,795,401		2,299,358
Cash at bank and in hand		630,479		564,795
		3,190,696		3,802,546
Creditors: amounts falling due within one year	6	( 1,427,470)		( 1,931,258)
Net current assets		1,763,226		1,871,288
Total assets less current liabilities		2,485,281		2,645,035
Creditors: amounts falling due after more than one year	7	( 32,516)		( 81,625)
Provision for liabilities		( 160,922)		( 173,213)
Net assets		2,291,843		2,390,197
Capital and reserves
Called-up share capital		571		571
Share premium account		7,854		7,854
Capital redemption reserve		450		450
Profit and loss account		2,282,968		2,381,322
Total shareholders' funds		2,291,843		2,390,197

For the financial year ending 30 June 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Siteright Construction Supplies Ltd (registered number: 02513789) were approved and authorised for issue by the Board of Directors on 01 October 2026. They were signed on its behalf by:

M D S Lloyd Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Siteright Construction Supplies Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 19-21 Bridge Street, Bailey Gate Industrial Estate, Sturminster Marshall Wimborne, BH21 4DB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Leasehold improvements	depreciated over the life of the lease
Plant and machinery	6.67 - 10 years straight line
Vehicles	25 % reducing balance
Fixtures and fittings	6.67 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	21		26

3. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£		£
Cost
At 01 July 2025	159,010		1,146,881		69,264		24,704		37,821		1,437,680
Additions	0		50,428		0		19,670		10,394		80,492
At 30 June 2026	159,010		1,197,309		69,264		44,374		48,215		1,518,172
Accumulated depreciation
At 01 July 2025	51,980		506,976		47,369		24,670		32,938		663,933
Charge for the financial year	13,713		106,519		5,475		1,243		5,234		132,184
At 30 June 2026	65,693		613,495		52,844		25,913		38,172		796,117
Net book value
At 30 June 2026	93,317		583,814		16,420		18,461		10,043		722,055
At 30 June 2025	107,030		639,905		21,895		34		4,883		773,747

4. Stocks

	2026		2025
	£		£
Stocks	764,816		938,393

5. Debtors

	2026		2025
	£		£
Trade debtors	1,688,801		1,820,812
Corporation tax	0		66,897
Other debtors	106,600		411,649
	1,795,401		2,299,358

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	0		9,647
Trade creditors	1,142,315		1,729,963
Other taxation and social security	147,812		100,194
Obligations under finance leases and hire purchase contracts	49,108		61,342
Other creditors	88,235		30,112
	1,427,470		1,931,258

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Obligations under finance leases and hire purchase contracts	32,516		81,625

There are no amounts included above in respect of which any security has been given by the small entity.

8. Financial commitments

Commitments

	2026		2025
	£		£
Total future minimum lease payments under non-cancellable operating leases	493,232		607,363