IRIS Accounts Production v25.4.0.155 04682225 Board of Directors 1.5.24 30.4.25 30.4.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04682225 2024-04-30 04682225 2025-04-30 04682225 2024-05-01 2025-04-30 04682225 2023-04-30 04682225 2023-05-01 2024-04-30 04682225 2024-04-30 04682225 ns15:EnglandWales 2024-05-01 2025-04-30 04682225 ns14:PoundSterling 2024-05-01 2025-04-30 04682225 ns10:Director1 2024-05-01 2025-04-30 04682225 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 04682225 ns10:SmallEntities 2024-05-01 2025-04-30 04682225 ns10:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 04682225 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 04682225 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 04682225 ns10:FullAccounts 2024-05-01 2025-04-30 04682225 1 2024-05-01 2025-04-30 04682225 ns10:Director2 2024-05-01 2025-04-30 04682225 ns10:RegisteredOffice 2024-05-01 2025-04-30 04682225 ns5:CurrentFinancialInstruments 2025-04-30 04682225 ns5:CurrentFinancialInstruments 2024-04-30 04682225 ns5:Non-currentFinancialInstruments 2025-04-30 04682225 ns5:Non-currentFinancialInstruments 2024-04-30 04682225 ns5:ShareCapital 2025-04-30 04682225 ns5:ShareCapital 2024-04-30 04682225 ns5:CapitalRedemptionReserve 2025-04-30 04682225 ns5:CapitalRedemptionReserve 2024-04-30 04682225 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 04682225 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 04682225 ns5:NetGoodwill 2024-05-01 2025-04-30 04682225 ns5:LeaseholdImprovements 2024-05-01 2025-04-30 04682225 ns5:PlantMachinery 2024-05-01 2025-04-30 04682225 ns5:FurnitureFittings 2024-05-01 2025-04-30 04682225 ns5:MotorVehicles 2024-05-01 2025-04-30 04682225 ns5:ComputerEquipment 2024-05-01 2025-04-30 04682225 ns5:NetGoodwill 2024-04-30 04682225 ns5:NetGoodwill 2025-04-30 04682225 ns5:NetGoodwill 2024-04-30 04682225 ns5:LeaseholdImprovements 2024-04-30 04682225 ns5:PlantMachinery 2024-04-30 04682225 ns5:FurnitureFittings 2024-04-30 04682225 ns5:LeaseholdImprovements 2025-04-30 04682225 ns5:PlantMachinery 2025-04-30 04682225 ns5:FurnitureFittings 2025-04-30 04682225 ns5:LeaseholdImprovements 2024-04-30 04682225 ns5:PlantMachinery 2024-04-30 04682225 ns5:FurnitureFittings 2024-04-30 04682225 ns5:MotorVehicles 2024-04-30 04682225 ns5:ComputerEquipment 2024-04-30 04682225 ns5:MotorVehicles 2025-04-30 04682225 ns5:ComputerEquipment 2025-04-30 04682225 ns5:MotorVehicles 2024-04-30 04682225 ns5:ComputerEquipment 2024-04-30 04682225 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 04682225 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30

REGISTERED NUMBER: 04682225 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

CAIN BIO-ENGINEERING LIMITED

CAIN BIO-ENGINEERING LIMITED (REGISTERED NUMBER: 04682225) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Accountants' Report | 9 |

| CAIN BIO-ENGINEERING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | Mr S Cain

| Mr W J Stringer

| REGISTERED OFFICE: | The Old Dairy Station Approach

| Woodgreen Road

| Breamore

| Fordingbridge

| Hampshire

| SP6 2AB

| REGISTERED NUMBER: | 04682225 (England and Wales)

| ACCOUNTANTS: | Rothmans LLP

| Chartered Accountants

| 10 St Ann Street

| Salisbury

| Wiltshire

| SP1 2DN

CAIN BIO-ENGINEERING LIMITED (REGISTERED NUMBER: 04682225) |

BALANCE SHEET

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 217,268 |  | 170,639 |  |

217,268 |  | 170,639 |  |

CURRENT ASSETS

Stocks | 8,150 |  | 4,185 |  |

Debtors | 6 | 399,307 |  | 242,773 |  |

Cash at bank | 472,195 |  | 292,007 |  |

879,652 |  | 538,965 |  |

CREDITORS

Amounts falling due within one year | 7 | 450,407 |  | 357,319 |  |

NET CURRENT ASSETS | 429,245 |  | 181,646 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 646,513 |  | 352,285 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,151 | ) | (10,951 | ) |

PROVISIONS FOR LIABILITIES | (109,931 | ) | (22,365 | ) |

NET ASSETS | 535,431 |  | 318,969 |  |

CAPITAL AND RESERVES

Called up share capital | 99 |  | 99 |  |

Capital redemption reserve | 9 | 1 |  | 1 |  |

Retained earnings | 9 | 535,331 |  | 318,869 |  |

535,431 |  | 318,969 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

CAIN BIO-ENGINEERING LIMITED (REGISTERED NUMBER: 04682225) |

BALANCE SHEET - continued

30 APRIL 2025

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2025 and were signed on its behalf by:

Mr S Cain - Director

CAIN BIO-ENGINEERING LIMITED (REGISTERED NUMBER: 04682225) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Cain Bio-Engineering 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 as modified by the revaluation of certain assets.

| REVENUE RECOGNITION

| Revenue is measured at the fair value of the consideration received or receivable for the provision of river restoration and erosion control projects.

| Revenue is recognised once the services provided have been approved or agreed by the client, at which time the significant risks and rewards of ownership of the work undertaken have transferred to the client.

| Profit is recognised on long term projects when the final outcome can be assessed with reasonable certainty by including turnover and related costs within the profit and loss account dependent upon the stage of completion at the balance sheet date.

| GOODWILL

| Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

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

| TANGIBLE FIXED ASSETS

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

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| 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 period.

| STOCKS

| The company holds stocks of materials and consumables. As these stocks are not subject to physical obsolescence they are valued at cost. Materials are purchased as required on a project by project basis.

| 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.

CAIN BIO-ENGINEERING LIMITED (REGISTERED NUMBER: 04682225) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| 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

| 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 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.

| DEBTORS

| Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

| Creditors

| Creditors are not interest bearing and are stated at their nominal value.

| Cash and cash equivalents

| These comprise cash at bank and other short term highly liquid deposits.

| RESERVES

| The movement in the fair value of plant and machinery to open market value at the balance sheet date is recognised in a non-distributable reserve. This reserve, which also contains appropriate deferred tax provisions, may not be distributed to the shareholders.

| Any movements in the reserve are not liable to corporation tax and an appropriate deferred tax provision is provided within the reserve.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 14 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 70,000 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 70,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | - |  |

CAIN BIO-ENGINEERING LIMITED (REGISTERED NUMBER: 04682225) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST OR VALUATION

| At 1 May 2024 | 264,950 |  | 262,439 |  | 7,412 |  |

| Additions | 10,525 |  | 15,488 |  | - |  |

| Disposals | - |  | - |  | - |  |

| At 30 April 2025 | 275,475 |  | 277,927 |  | 7,412 |  |

| DEPRECIATION

| At 1 May 2024 | 204,518 |  | 175,606 |  | 1,701 |  |

| Charge for year | 16,548 |  | 23,849 |  | 1,400 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 30 April 2025 | 221,066 |  | 199,455 |  | 3,101 |  |

| NET BOOK VALUE

| At 30 April 2025 | 54,409 |  | 78,472 |  | 4,311 |  |

| At 30 April 2024 | 60,432 |  | 86,833 |  | 5,711 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 May 2024 | 39,750 |  | 23,244 |  | 597,795 |  |

| Additions | 71,395 |  | 10,102 |  | 107,510 |  |

| Disposals | (10,000 | ) | - |  | (10,000 | ) |

| At 30 April 2025 | 101,145 |  | 33,346 |  | 695,305 |  |

| DEPRECIATION

| At 1 May 2024 | 23,706 |  | 21,625 |  | 427,156 |  |

| Charge for year | 16,247 |  | 2,837 |  | 60,881 |  |

| Eliminated on disposal | (10,000 | ) | - |  | (10,000 | ) |

| At 30 April 2025 | 29,953 |  | 24,462 |  | 478,037 |  |

| NET BOOK VALUE

| At 30 April 2025 | 71,192 |  | 8,884 |  | 217,268 |  |

| At 30 April 2024 | 16,044 |  | 1,619 |  | 170,639 |  |

| Cost or valuation at 30 April 2025 is represented by:

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| Valuation in 2024 | - |  | 56,298 |  | - |  |

| Cost | 275,475 |  | 221,629 |  | 7,412 |  |

275,475 |  | 277,927 |  | 7,412 |  |

CAIN BIO-ENGINEERING LIMITED (REGISTERED NUMBER: 04682225) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

5. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| Valuation in 2024 | - |  | - |  | 56,298 |  |

| Cost | 101,145 |  | 33,346 |  | 639,007 |  |

101,145 |  | 33,346 |  | 695,305 |  |

| If plant and machinery had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 219,177 |  | 235,891 |  |

| Aggregate depreciation | 185,381 |  | 220,299 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 256,098 |  | 184,665 |  |

| Other debtors | 143,209 |  | 58,108 |  |

399,307 |  | 242,773 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,224 |  | 10,648 |  |

| Trade creditors | 182,796 |  | 89,289 |  |

| Taxation and social security | 98,853 |  | 62,566 |  |

| Other creditors | 158,534 |  | 194,816 |  |

450,407 |  | 357,319 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 1,151 |  | 10,951 |  |

CAIN BIO-ENGINEERING LIMITED (REGISTERED NUMBER: 04682225) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

9. | RESERVES

|  | 30.4.25 |  |  | 30.4.24 |

|  | £ |  |  | £ |

| Distributable |  | 503,663 |  |  | 274,636 |

| Non - distributable |  | 31,668 |  |  | 44,233 |

|  | 535,331 |  |  | 318,869 |

| Movement in Non-distributable reserve |  | 30.4.25 |  |  | 30.4.24 |

|  | £ |  |  | £ |

| Balance brought forward at the start of the year |  | 44,233 |  |  | - |

| Fair value uplift |  | - |  |  | 56,298 |

| Movement in depreciation |  | (14,074 | ) |  | - |

| Movement in deferred tax |  | 1,509 |  |  | (12,065 | )

| Balance carried forward at the end of the year |  | 31,668 |  |  | 44,233 |

10. | RELATED PARTY DISCLOSURES

| The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

|  | 30.4.25 |  |  | 30.4.24 |  |

|  | £ |  |  | £ |  |

| Balance outstanding at the start of the year |  | - |  |  | - |  |

| Amounts advanced |  | - |  |  | 19,765 |  |

| Amount repaid |  | - |  |  | (19,765 | ) |

| Balance outstanding at the end of the year |  | - |  |  | - |  |

| Interest was charged on the loan at commercial rates and the loan was repayable on demand. |  |

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

CAIN BIO-ENGINEERING LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cain Bio-Engineering Limited for the year ended 30 April 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cain Bio-Engineering Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cain Bio-Engineering Limited and state those matters that we have agreed to state to the Board of Directors of Cain Bio-Engineering Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cain Bio-Engineering Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cain Bio-Engineering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cain Bio-Engineering Limited. You consider that Cain Bio-Engineering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cain Bio-Engineering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans LLP

Chartered Accountants

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

5 January 2026