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Registered number: 14941354









CONISTON FM LTD









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
CONISTON FM LTD
REGISTERED NUMBER: 14941354

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
 4 

Tangible assets
  
27,219
-

  
27,219
-

Current assets
  

Debtors: amounts falling due within one year
 5 
291,840
-

Cash at bank and in hand
 6 
81,212
100

  
373,052
100

Creditors: amounts falling due within one year
 7 
(237,960)
-

Net current assets
  
 
 
135,092
 
 
100

Total assets less current liabilities
  
162,311
100

Provisions for liabilities
  

Deferred tax
  
(6,805)
-

  
 
 
(6,805)
 
 
-

Net assets
  
155,506
100


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
155,406
-

  
155,506
100


Page 1

 
CONISTON FM LTD
REGISTERED NUMBER: 14941354
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




M Tomlinson
Director

Date: 30 June 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
CONISTON FM LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Coniston FM Limited is a private company limited by shares and incorporated in England and Wales. The registered office of the company is Collingwood House, Schooner Court, Crossways Business Park, Dartford, United Kingdom, DA2 6QQ. 
The principal activity of the company is facilities management, including the provision of mechanical, electrical and civil engineering services.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue arises from facility management contracts and is recognised to the extent that it is probable
that the economic benefits will flow to the Company and the revenue can be reliably measured.
Revenue is measured as the fair value of the consideration received or receivable, excluding
discounts, rebates, value added tax and other sales taxes. The amount of revenue included reflects
the accruals of the right to consideration as the contract activity progresses by reference to the value
of the work performed. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide facilities management property and engineering services is
recognised in the period in which the services are provided in accordance with the stage of
completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
CONISTON FM LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
CONISTON FM LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 5

 
CONISTON FM LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


Additions
33,500



At 30 November 2024

33,500



Depreciation


Charge for the year on owned assets
6,281



At 30 November 2024

6,281



Net book value



At 30 November 2024
27,219



At 30 November 2023
-

Page 6

 
CONISTON FM LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
189,587
-

Other debtors
3,674
-

Prepayments and accrued income
98,579
-

291,840
-



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
81,212
100

81,212
100



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
89,981
-

Amounts owed to group undertakings
30,140
-

Corporation tax
44,803
-

Accruals and deferred income
73,036
-

237,960
-



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



51 (2023 - 51) A shares of £1.00 each
51
51
49 (2023 - 49) B shares of £1.00 each
49
49

100

100


Page 7

 
CONISTON FM LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

9.


Controlling party

The parent undertaking of the smallest group for which consolidated accounts are available, is Coniston
Holdings Limited, a company registered in England and Wales, at Collingwood House, Schooner Court,
Crossways, Dartford, Kent, DA2 6QQ.


10.


Auditors' information

The auditors' report on the financial statements for the year ended 30 November 2024 was unqualified.

The audit report was signed on 2 July 2025 by Ben Bradley (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.

 
Page 8