| CON-TECH SERVICES LIMITED |
| Registered number: |
02065453 |
| Balance Sheet |
| as at 30 April 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
4 |
|
|
21,727 |
|
|
25,100 |
|
| Current assets |
| Stocks |
|
|
54,633 |
|
|
46,511 |
| Debtors |
5 |
|
864,268 |
|
|
922,501 |
| Cash at bank and in hand |
|
|
353,132 |
|
|
225,979 |
|
|
|
1,272,033 |
|
|
1,194,991 |
|
| Creditors: amounts falling due within one year |
6 |
|
(390,956) |
|
|
(422,225) |
|
| Net current assets |
|
|
|
881,077 |
|
|
772,766 |
|
| Total assets less current liabilities |
|
|
|
902,804 |
|
|
797,866 |
|
| Creditors: amounts falling due after more than one year |
7 |
|
|
(871) |
|
|
(11,398) |
|
| Provisions for liabilities |
|
|
|
(3,600) |
|
|
(4,400) |
|
|
| Net assets |
|
|
|
898,333 |
|
|
782,068 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100,000 |
|
|
100,000 |
| Profit and loss account |
|
|
|
798,333 |
|
|
682,068 |
|
| Shareholders' funds |
|
|
|
898,333 |
|
|
782,068 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
| Dr A S A Alwash |
Mr C Alwash |
Mr J O'Hare |
| Director |
Director |
Director |
|
| Approved by the board on 10 December 2025 |
|
| CON-TECH SERVICES LIMITED |
| Notes to the Accounts |
| for the year ended 30 April 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The financial statements have been prepared in accordance with applicable accounting standards, Financial Reporting Standard 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. |
|
|
Turnover |
|
Turnover from the sale of manufactured reconstituted stone and architectural precast products is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on the dispatch of the goods. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is calculated to write down the cost of fixed assets over their expected useful lives, using the following rates: |
|
|
Leasehold land & buildings |
7% |
|
Straight line basis |
|
Plant and machinery |
20% |
|
Reducing balance basis |
|
Fixtures and fittings |
20% |
|
Reducing balance basis |
|
Motor vehicles |
25% |
|
Reducing balance basis |
|
|
Stocks |
|
Stock is stated at the lower of cost and net realisable value. Cost is calculated using the first in, first out (FIFO) basis. Work in progress includes production cost and an appropriate amount of attributable overheads. Provision is made for damaged, obsolete and slow-moving stock where applicable. |
|
|
Debtors and creditors receivable/payable within one year |
|
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account. |
|
|
Loans and borrowings |
|
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. |
|
|
Taxation |
|
Current tax represents the amount of tax payable or receivable in respect of the taxable profit or loss for the current or past reporting periods. It is measured at the amount expected to be paid or ecovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. |
|
|
Leased assets |
|
Tangible fixed assets acquired under finance lease or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors.
Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease. |
|
|
Employee benefits |
|
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
24 |
|
24 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 May 2024 |
70,000 |
|
At 30 April 2025 |
70,000 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 May 2024 |
70,000 |
|
At 30 April 2025 |
70,000 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2025 |
- |
|
|
|
|
|
|
|
|
|
|
|
| 4 |
Tangible fixed assets |
|
|
|
|
Land and buildings |
|
Plant and machinery etc |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 May 2024 |
22,285 |
|
185,329 |
|
207,614 |
|
Additions |
- |
|
737 |
|
737 |
|
At 30 April 2025 |
22,285 |
|
186,066 |
|
208,351 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 May 2024 |
16,925 |
|
165,589 |
|
182,514 |
|
Charge for the year |
- |
|
4,110 |
|
4,110 |
|
At 30 April 2025 |
16,925 |
|
169,699 |
|
186,624 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2025 |
5,360 |
|
16,367 |
|
21,727 |
|
At 30 April 2024 |
5,360 |
|
19,740 |
|
25,100 |
|
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
268,345 |
|
326,840 |
|
Amounts owed by group undertakings |
|
594,500 |
|
593,750 |
|
Other debtors |
1,423 |
|
1,911 |
|
|
|
|
|
|
864,268 |
|
922,501 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
10,457 |
|
10,129 |
|
Trade creditors |
104,947 |
|
99,927 |
|
Taxation and social security costs |
192,593 |
|
185,975 |
|
Other creditors |
82,959 |
|
126,194 |
|
|
|
|
|
|
390,956 |
|
422,225 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
871 |
|
11,398 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Transactions involving directors |
|
|
The company occupies premises owned by Dr A S A Alwash paying rent of £3,750 per month under an informal lease. In addition, royalties of 3.5% of wet cast building products accrued to Dr Alwash. These amounted to £66,514 (2024 - £68,714) for the year. |
|
|
| 9 |
Holding company |
|
|
The company is a wholly owned subsidiary of Con-Tech Investments Ltd. |
|
|
| 10 |
Other information |
|
|
CON-TECH SERVICES LIMITED is a private company limited by shares and incorporated in England. Its registered office is: |
|
Oaks Lane |
|
Hoyle Mill |
|
Barnsley |
|
South Yorkshire |
|
S71 1HT |