D. Croft Site Services Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 05226627

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		11,353		22,046

			11,353		22,046
CURRENT ASSETS
Debtors	5	152		40
Cash at bank and in hand		27,263		18,085

		27,415		18,125
Creditors: Amounts Falling Due Within One Year	6	(9,147 )		(11,722 )

NET CURRENT ASSETS (LIABILITIES)			18,268		6,403

TOTAL ASSETS LESS CURRENT LIABILITIES			29,621		28,449

Creditors: Amounts Falling Due After More Than One Year	7		(13,868 )		(19,382 )

NET ASSETS			15,753		9,067

CAPITAL AND RESERVES
Called up share capital	9		1		1
Income Statement			15,752		9,066

SHAREHOLDERS' FUNDS			15,753		9,067

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D. Croft Site Services Limited

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Daniel Croft

Director

15th October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

D. Croft Site Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05226627 . The registered office is 14 Blairgowrie Drive, Macclesfield, Cheshire, SK10 2UJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Straight line
Motor Vehicles	25% Straight line
Fixtures & Fittings	25% Straight line
Computer Equipment	25% Straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

3. Average Number of Employees

2Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	38,309	39,647	12,541	4,135	94,632
Additions	-	-	-	278	278

As at 31 March 2026	38,309	39,647	12,541	4,413	94,910

...CONTINUED

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D. Croft Site Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	38,223	19,823	12,196	2,344	72,586
Provided during the period	43	9,912	115	901	10,971

As at 31 March 2026	38,266	29,735	12,311	3,245	83,557

Net Book Value
As at 31 March 2026	43	9,912	230	1,168	11,353

As at 1 April 2025	86	19,824	345	1,791	22,046

5. Debtors

	2026	2025
	£	£
Due within one year
VAT	152	40

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	(79 )	372
Bank loans and overdrafts	2,529	2,716
Corporation tax	2,530	(1,163 )
Other taxes and social security	176	-
Accruals	3,437	3,450
Director's loan account	554	6,347

	9,147	11,722

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	7,135	12,649
Bank loans	6,733	6,733

	13,868	19,382

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Later than five years	7,135	12,649

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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