REGISTERED NUMBER: 08996305 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

North East Conservatory Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L E Kerr

A J Kerr

REGISTERED OFFICE:

7a Franklin Indutrial Estate

Patterson Street

Blaydon

Tyne and Wear

NE21 5TL

REGISTERED NUMBER:

08996305 (England and Wales)

ACCOUNTANTS:

CM Sewell & Company

53 Welby Drive

Ushaw Moor

Durham

Co. Durham

DH7 7GA

FIXED ASSETS

Tangible assets

4

201,912

206,012

CURRENT ASSETS

Stocks

465,000

605,000

Debtors

5

441,720

457,456

Cash at bank and in hand

309,820

375,793

1,216,540

1,438,249

CREDITORS

Amounts falling due within one year

6

1,070,119

1,263,455

NET CURRENT ASSETS

146,421

174,794

TOTAL ASSETS LESS CURRENT LIABILITIES

348,333

380,806

CREDITORS

Amounts falling due after more than one year

7

-

(34,350

)

PROVISIONS FOR LIABILITIES

(37,531

)

(38,140

)

NET ASSETS

310,802

308,316

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

310,800

308,314

310,802

308,316

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 26 March 2026 and were signed on its behalf by:

A J Kerr - Director

1.	STATUTORY INFORMATION

North East Conservatory Solutions 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

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

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

411,914

Additions

32,600

At 30 November 2025

444,514

DEPRECIATION

At 1 December 2024

205,902

Charge for year

36,700

At 30 November 2025

242,602

NET BOOK VALUE

At 30 November 2025

201,912

At 30 November 2024

206,012

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

73,000

DEPRECIATION

At 1 December 2024

43,039

Charge for year

4,494

At 30 November 2025

47,533

NET BOOK VALUE

At 30 November 2025

25,467

At 30 November 2024

29,961

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

409,966

447,602

Amounts owed by group undertakings

6,260

6,260

Other debtors

25,494

3,594

441,720

457,456

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

260,414

358,718

Trade creditors

709,527

790,497

Taxation and social security

93,235

107,129

Other creditors

6,943

7,111

1,070,119

1,263,455

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

-

34,350