REGISTERED NUMBER: 04278559 (England and Wales)

Conservation Technology & Machinery Ltd

Unaudited Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A L Brown

Mrs D Brown

SECRETARY:

Mrs D Brown

REGISTERED OFFICE:

Haverdell Farm Cottage

Low Row

Richmond

North Yorkshire

DL11 6NH

REGISTERED NUMBER:

04278559 (England and Wales)

ACCOUNTANTS:

Addison & Co.

Chartered Accountants

91 Galgate

Barnard Castle

Co Durham

DL12 8ES

FIXED ASSETS

Tangible assets

4

45,792

43,523

CURRENT ASSETS

Stocks

232,229

166,719

Debtors

5

7,578

64,685

Cash at bank

51,606

111,196

291,413

342,600

CREDITORS

Amounts falling due within one year

6

168,417

242,642

NET CURRENT ASSETS

122,996

99,958

TOTAL ASSETS LESS CURRENT LIABILITIES

168,788

143,481

PROVISIONS FOR LIABILITIES

8,099

7,765

NET ASSETS

160,689

135,716

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

160,687

135,714

SHAREHOLDERS' FUNDS

160,689

135,716

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

A L Brown - Director

1.	STATUTORY INFORMATION

Conservation Technology & Machinery 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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

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.

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 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 November 2024

3,165

32,878

15,567

Additions

-

-

-

Disposals

-

-

-

At 31 October 2025

3,165

32,878

15,567

DEPRECIATION

At 1 November 2024

-

21,753

14,131

Charge for year

-

1,669

215

Eliminated on disposal

-

-

-

At 31 October 2025

-

23,422

14,346

NET BOOK VALUE

At 31 October 2025

3,165

9,456

1,221

At 31 October 2024

3,165

11,125

1,436

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

49,722

3,438

104,770

Additions

13,500

965

14,465

Disposals

(12,272

)

(690

)

(12,962

)

At 31 October 2025

50,950

3,713

106,273

DEPRECIATION

At 1 November 2024

22,593

2,770

61,247

Charge for year

7,718

358

9,960

Eliminated on disposal

(10,233

)

(493

)

(10,726

)

At 31 October 2025

20,078

2,635

60,481

NET BOOK VALUE

At 31 October 2025

30,872

1,078

45,792

At 31 October 2024

27,129

668

43,523

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

4,740

62,166

Debtors & prepayments

2,838

2,519

7,578

64,685

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Funding circle loan

-

16,315

Bounce back loan

5,834

15,833

Trade creditors

2,698

2,739

Corporation tax

5,639

9,945

Social security and other taxes

200

374

VAT

27,669

40,233

Other creditors

3,610

3,540

Directors' current accounts

122,767

153,663

168,417

242,642

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

The directors have given personal guarantees against the bank overdraft.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES