REGISTERED NUMBER: 06991743 (England and Wales)

Financial Statements for the Year Ended 31st August 2025

for

Marine Conservation Research Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R Mclanaghan

Ms A L Moscrop

REGISTERED OFFICE:

Ground Floor

Southway House

29 Southway

Colchester

Essex

CO2 7BA

REGISTERED NUMBER:

06991743 (England and Wales)

FIXED ASSETS

Tangible assets

4

25,361

29,762

CURRENT ASSETS

Stocks and work in progress

6,202

-

Debtors

5

75,039

65,124

Cash at bank

55,951

140,665

137,192

205,789

CREDITORS

Amounts falling due within one year

6

99,676

137,021

NET CURRENT ASSETS

37,516

68,768

TOTAL ASSETS LESS CURRENT LIABILITIES

62,877

98,530

CREDITORS

Amounts falling due after more than one year

7

(21,090

)

(26,474

)

PROVISIONS FOR LIABILITIES

(2,887

)

(4,096

)

NET ASSETS

38,900

67,960

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

38,898

67,958

SHAREHOLDERS' FUNDS

38,900

67,960

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12th May 2026 and were signed on its behalf by:

Mr R Mclanaghan - Director

1.	STATUTORY INFORMATION

Marine Conservation Research Ltd 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.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks and work in progress to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st September 2024

143,853

9,123

24,470

31,728

209,174

Additions

1,646

-

-

1,633

3,279

At 31st August 2025

145,499

9,123

24,470

33,361

212,453

DEPRECIATION

At 1st September 2024

123,918

8,693

23,148

23,653

179,412

Charge for year

5,045

107

330

2,198

7,680

At 31st August 2025

128,963

8,800

23,478

25,851

187,092

NET BOOK VALUE

At 31st August 2025

16,536

323

992

7,510

25,361

At 31st August 2024

19,935

430

1,322

8,075

29,762

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

58,941

58,009

VAT

5,339

4,094

Prepayments and accrued income

10,759

3,021

75,039

65,124

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,385

5,385

Trade creditors

17,612

4,170

Taxation and social security

2,984

10,804

Other creditors

73,695

116,662

99,676

137,021

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

21,090

26,474

8.	RELATED PARTY DISCLOSURES

The company was under the control of the directors who own 100% of the company's share capital.