REGISTERED NUMBER: 07505919 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Conops Entomology Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

43,289

14,631

CURRENT ASSETS

Debtors

5

13,079

14,115

Cash at bank

38,539

29,982

51,618

44,097

CREDITORS

Amounts falling due within one year

6

29,627

37,016

NET CURRENT ASSETS

21,991

7,081

TOTAL ASSETS LESS CURRENT LIABILITIES

65,280

21,712

CREDITORS

Amounts falling due after more than one year

7

(40,669

)

(7,833

)

PROVISIONS FOR LIABILITIES

(8,225

)

(3,168

)

NET ASSETS

16,386

10,711

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

16,383

10,708

SHAREHOLDERS' FUNDS

16,386

10,711

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 December 2025 and were signed on its behalf by:

Mr A Jukes - Director

1.	STATUTORY INFORMATION

Conops Entomology Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07505919

Registered office:

Sharkley Meadow Farm

58 Churnet Valley Road

Kingsley Holt

Staffs Moorlands

Staffordshire

ST10 2BQ

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the services supplied.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computers and Equipment

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computers

Motor

and

vehicles

Equipment

Totals

£

£

£

COST

At 1 April 2024

16,750

38,996

55,746

Additions

40,171

5,309

45,480

Disposals

(16,750

)

(1,083

)

(17,833

)

At 31 March 2025

40,171

43,222

83,393

DEPRECIATION

At 1 April 2024

12,775

28,340

41,115

Charge for year

10,043

2,323

12,366

Eliminated on disposal

(12,775

)

(602

)

(13,377

)

At 31 March 2025

10,043

30,061

40,104

NET BOOK VALUE

At 31 March 2025

30,128

13,161

43,289

At 31 March 2024

3,975

10,656

14,631

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,348

13,500

Other debtors

731

615

13,079

14,115

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

21,677

29,316

Other creditors

7,950

7,700

29,627

37,016

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

40,669

7,833