REGISTERED NUMBER: 03329548 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

SITEMASTER SUPPLIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A E Chappell

Mrs T L Chappell

R J Young

SECRETARY:

Mrs T L Chappell

REGISTERED OFFICE:

Unit 1 & 2 Quidhampton Business Units

Quidhampton

Overton

Hampshire

RG25 3EB

REGISTERED NUMBER:

03329548 (England and Wales)

ACCOUNTANTS:

Holloway Cook Limited

Epping House

55 Russell Street

Reading

Berkshire

RG1 7XG

FIXED ASSETS

Tangible assets

4

98,920

148,526

Investments

5

-

411,472

98,920

559,998

CURRENT ASSETS

Stocks

373,866

278,794

Debtors

6

1,719,685

2,155,831

Cash at bank and in hand

1,094,145

3,041,461

3,187,696

5,476,086

CREDITORS

Amounts falling due within one year

7

1,556,604

1,531,182

NET CURRENT ASSETS

1,631,092

3,944,904

TOTAL ASSETS LESS CURRENT LIABILITIES

1,730,012

4,504,902

CREDITORS

Amounts falling due after more than one year

8

(74,434

)

(107,166

)

PROVISIONS FOR LIABILITIES

(20,423

)

(23,880

)

NET ASSETS

1,635,155

4,373,856

CAPITAL AND RESERVES

Called up share capital

2

2

Capital redemption reserve

2

2

Retained earnings

1,635,151

4,373,852

SHAREHOLDERS' FUNDS

1,635,155

4,373,856

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

A E Chappell - Director

1.	STATUTORY INFORMATION

Sitemaster Supplies 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 currency of the financial statements is the Pound Sterling (£).

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.

Revenue

Revenue - described as turnover - is the value of goods (net of VAT) provided to customers during the year., Revenue is recognised on the sale of goods when the goods are despatched.

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.

Improvements to property

-

10% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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 makes pension contributions to the personal pension schemes of its directors and staff.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2025 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2025

11,801

43,499

9,035

Additions

3,000

-

2,366

Disposals

-

-

-

Reclassification/transfer

-

-

-

At 31 March 2026

14,801

43,499

11,401

DEPRECIATION

At 1 April 2025

8,097

27,922

5,190

Charge for year

671

3,894

1,552

Eliminated on disposal

-

-

-

Reclassification/transfer

-

-

-

At 31 March 2026

8,768

31,816

6,742

NET BOOK VALUE

At 31 March 2026

6,033

11,683

4,659

At 31 March 2025

3,704

15,577

3,845

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

291,057

27,951

383,343

Additions

-

3,323

8,689

Disposals

(95,083

)

-

(95,083

)

Reclassification/transfer

-

(19,836

)

(19,836

)

At 31 March 2026

195,974

11,438

277,113

DEPRECIATION

At 1 April 2025

168,251

25,357

234,817

Charge for year

24,060

1,541

31,718

Eliminated on disposal

(68,506

)

-

(68,506

)

Reclassification/transfer

-

(19,836

)

(19,836

)

At 31 March 2026

123,805

7,062

178,193

NET BOOK VALUE

At 31 March 2026

72,169

4,376

98,920

At 31 March 2025

122,806

2,594

148,526

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

Motor

vehicles

£

COST

At 1 April 2025

223,717

Disposals

(69,738

)

At 31 March 2026

153,979

DEPRECIATION

At 1 April 2025

123,141

Charge for year

19,628

Eliminated on disposal

(47,672

)

At 31 March 2026

95,097

NET BOOK VALUE

At 31 March 2026

58,882

At 31 March 2025

100,576

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

411,472

Disposals

(411,472

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

411,472

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,535,318

1,487,401

Other debtors

184,367

668,430

1,719,685

2,155,831

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

5,634

20,808

Trade creditors

969,391

961,689

Taxation and social security

548,547

498,233

Other creditors

33,032

50,452

1,556,604

1,531,182

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

74,434

107,166

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2026

2025

£

£

Net obligations repayable:

Within one year

5,634

20,808

Between one and five years

74,434

107,166

80,068

127,974

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

80,068

127,974

The hire purchase liabilties are secured on specific fixed assets.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

A E Chappell and Mrs T L Chappell

Balance outstanding at start of year

482,687

482,297

Amounts advanced

35,300

390

Amounts repaid

(517,987

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

482,687

R J Young

Balance outstanding at start of year

9,626

9,626

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,626

9,626