REGISTERED NUMBER: 07525278 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Preserva CSS Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D M Donnelly

S D Donnelly

R Donnelly

V Roberts

REGISTERED OFFICE:

15a Handyside Street

Derby

Derbyshire

DE1 3BY

REGISTERED NUMBER:

07525278 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

364,845

369,996

Investment property

5

400,385

400,385

765,230

770,381

CURRENT ASSETS

Stocks

35,068

32,420

Debtors

6

474,024

457,069

Cash at bank and in hand

260,795

234,861

769,887

724,350

CREDITORS

Amounts falling due within one year

7

561,805

516,965

NET CURRENT ASSETS

208,082

207,385

TOTAL ASSETS LESS CURRENT LIABILITIES

973,312

977,766

CREDITORS

Amounts falling due after more than one year

8

236,466

266,121

NET ASSETS

736,846

711,645

CAPITAL AND RESERVES

Called up share capital

70

85

Capital redemption reserve

10

30

15

Retained earnings

10

736,746

711,545

SHAREHOLDERS' FUNDS

736,846

711,645

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 24 December 2025 and were signed on its behalf by:

S D Donnelly - Director

1.	STATUTORY INFORMATION

Preserva CSS 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of goods and services excluding value added tax and is recognised in the period in which the goods and services were provided.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is not depreciated but is revalued annually at its fair value in accordance with Section 1A "Small Entities" of Financial Reporting Standard 102. Any aggregate surplus or deficit arising from changes in fair value are taken to the profit and loss account.

Stocks and work in progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.

Cost includes all direct expenditure and is calculated on a first in first out basis.

Leasing commitments

Rentals received under operating leases are charged to the profit and loss account as incurred.

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 31 (2024 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2024

335,872

36,411

51,882

263,910

688,075

Additions

-

-

5,926

19,995

25,921

At 31 March 2025

335,872

36,411

57,808

283,905

713,996

DEPRECIATION

At 1 April 2024

59,896

23,589

34,365

200,229

318,079

Charge for year

6,717

1,905

3,193

19,257

31,072

At 31 March 2025

66,613

25,494

37,558

219,486

349,151

NET BOOK VALUE

At 31 March 2025

269,259

10,917

20,250

64,419

364,845

At 31 March 2024

275,976

12,822

17,517

63,681

369,996

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

400,385

NET BOOK VALUE

At 31 March 2025

400,385

At 31 March 2024

400,385

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

400,385

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

400,385

400,385

Aggregate depreciation

(73,732

)

(65,725

)

Investment property was valued on a fair value basis on 31 March 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

290,444

273,310

Amounts owed by related parties

128,726

128,726

Other debtors

18,110

7,949

Directors' current accounts

-

5,159

Tax

-

9,728

Prepayments

36,744

32,197

474,024

457,069

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

29,351

28,160

Trade creditors

405,180

405,968

Tax

61,438

11,756

Social security and other taxes

44,070

37,761

Other creditors

-

1,997

Directors' current accounts

5,069

14,618

Accrued expenses

16,697

16,705

561,805

516,965

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loan - 1-2 years

30,541

29,297

Bank loan - 2-5 years

99,298

95,217

Bank loan over 5 years

106,627

141,607

236,466

266,121

Amounts falling due in more than five years:

Repayable by instalments

Bank loan over 5 years

106,627

141,607

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

265,817

294,281

Bank loans are secured against the properties held by the company.

10.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 April 2024

711,545

15

711,560

Profit for the year

161,306

161,306

Dividends

(76,105

)

(76,105

)

Purchase of own shares

(60,000

)

15

(59,985

)

At 31 March 2025

736,746

30

736,776