CON-TECH SERVICES LIMITED - Filleted accounts

Registered number

02065453

CON-TECH SERVICES LIMITED

Filleted Accounts

30 April 2026

CON-TECH SERVICES LIMITED
Registered number:		02065453
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		26,917			21,727

Current assets
Stocks		59,799			54,633
Debtors	5	893,132			864,268
Cash at bank and in hand		360,924			353,132
		1,313,855			1,272,033

Creditors: amounts falling due within one year	6	(410,400)			(390,956)

Net current assets			903,455			881,077

Total assets less current liabilities			930,372			902,804

Creditors: amounts falling due after more than one year	7		-			(871)

Provisions for liabilities			(4,900)			(3,600)


Net assets			925,472			898,333

Capital and reserves
Called up share capital			100,000			100,000
Profit and loss account			825,472			798,333

Shareholders' funds			925,472			898,333

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Dr A S A Alwash		Mr C Alwash			Mr J O'Hare
Director		Director			Director

Approved by the board on 21 August 2026

CON-TECH SERVICES LIMITED
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The financial statements have been prepared in accordance with applicable accounting standards, Financial Reporting Standard 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

	Turnover
	Turnover from the sale of manufactured reconstituted stone and architectural precast products is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on the dispatch of the goods.

	Tangible fixed assets
	Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is calculated to write down the cost of fixed assets over their expected useful lives, using the following rates:

	Leasehold land & buildings	7%		Straight line basis
	Plant and machinery	20%		Reducing balance basis
	Fixtures and fittings	20%		Reducing balance basis
	Motor vehicles	25%		Reducing balance basis

	Stocks
	Stock is stated at the lower of cost and net realisable value. Cost is calculated using the first in, first out (FIFO) basis. Work in progress includes production cost and an appropriate amount of attributable overheads. Provision is made for damaged, obsolete and slow-moving stock where applicable.

	Debtors and creditors receivable/payable within one year
	Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

	Loans and borrowings
	Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

	Taxation
	Current tax represents the amount of tax payable or receivable in respect of the taxable profit or loss for the current or past reporting periods. It is measured at the amount expected to be paid or ecovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

	Leased assets
	Tangible fixed assets acquired under finance lease or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors. Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

	Employee benefits
	When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			27		24


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 May 2025					70,000
	At 30 April 2026					70,000

	Amortisation
	At 1 May 2025					70,000
	At 30 April 2026					70,000

	Net book value
	At 30 April 2026					-



4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 May 2025	22,285		186,066		208,351
	Additions	-		13,227		13,227
	Disposals	-		(28,915)		(28,915)
	At 30 April 2026	22,285		170,378		192,663

	Depreciation
	At 1 May 2025	16,925		169,699		186,624
	Charge for the year	-		5,398		5,398
	On disposals	-		(26,276)		(26,276)
	At 30 April 2026	16,925		148,821		165,746

	Net book value
	At 30 April 2026	5,360		21,557		26,917
	At 30 April 2025	5,360		16,367		21,727


5	Debtors			2026		2025
£					£

	Trade debtors			351,616		268,345
	Amounts owed by group undertakings			535,250		594,500
	Other debtors			6,266		1,423
				893,132		864,268


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			873		10,457
	Trade creditors			123,813		104,947
	Taxation and social security costs			194,154		192,593
	Other creditors			91,560		82,959
				410,400		390,956


7	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		871


8	Transactions involving directors

	The company occupies premises owned by Dr A S A Alwash paying rent of £3,750 per month under an informal lease. In addition, royalties of 3.5% of wet cast building products accrued to Dr Alwash. These amounted to £74,250 (2025 - £66,514) for the year.


9	Holding company

	The company is a wholly owned subsidiary of Con-Tech Investments Ltd.


10	Other information

	CON-TECH SERVICES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Oaks Lane
	Hoyle Mill
	Barnsley
	South Yorkshire
	S71 1HT