Central Conveyor Belting Services Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Central Conveyor Belting Services Ltd for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Central Conveyor Belting Services Ltd for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to 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 at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Central Conveyor Belting Services Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Central Conveyor Belting Services Ltd and state those matters that we have agreed to state to the directors of Central Conveyor Belting Services Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Central Conveyor Belting Services Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Central Conveyor Belting Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Central Conveyor Belting Services Ltd . You consider that Central Conveyor Belting Services Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Central Conveyor Belting Services Ltd . 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 financial statements.

26/08/2026

Charlton Baker - Thatcham

Lindenmuth House

37 Greenham Business Park

Thatcham

Berkshire

RG19 6HW

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Central Conveyor Belting Services Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 02011547

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		169,506		130,904

			169,506		130,904
CURRENT ASSETS
Stocks	5	85,108		77,305
Debtors	6	438,946		344,633
Cash at bank and in hand		472,092		675,073

		996,146		1,097,011
Creditors: Amounts Falling Due Within One Year	7	(490,578 )		(507,292 )

NET CURRENT ASSETS (LIABILITIES)			505,568		589,719

TOTAL ASSETS LESS CURRENT LIABILITIES			675,074		720,623

Creditors: Amounts Falling Due After More Than One Year	8		(85,539 )		(50,151 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(40,751 )		(30,564 )

NET ASSETS			548,784		639,908

CAPITAL AND RESERVES
Called up share capital	10		1,020		1,020
Profit and Loss Account			547,764		638,888

SHAREHOLDERS' FUNDS			548,784		639,908

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Central Conveyor Belting Services Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J Knight

Director

26/08/2026

The notes on pages 4 to 7 form part of these financial statements.

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Central Conveyor Belting Services Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Central Conveyor Belting Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 02011547 . The registered office is Lindenmuth House, 37 Greenham Business Park, Thatcham, Berkshire, RG19 6HW .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% on cost
Plant & Machinery	15% on cost
Motor Vehicles	25% on cost
Computer Equipment	15% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Central Conveyor Belting Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2025: 13)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	15,524	217,543	297,649	40,848	571,564
Additions	-	2,356	211,128	1,005	214,489
Disposals	-	-	(152,470 )	(400 )	(152,870 )

As at 31 March 2026	15,524	219,899	356,307	41,453	633,183

Depreciation
As at 1 April 2025	10,877	193,192	201,456	35,135	440,660
Provided during the period	1,552	5,000	81,017	1,528	89,097
Disposals	-	-	(66,080 )	-	(66,080 )

As at 31 March 2026	12,429	198,192	216,393	36,663	463,677

...CONTINUED

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Central Conveyor Belting Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	3,095	21,707	139,914	4,790	169,506

As at 1 April 2025	4,647	24,351	96,193	5,713	130,904

5. Stocks

	2026	2025
	£	£
Stock	85,108	77,305

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	422,071	321,022
Other debtors	16,875	23,611

	438,946	344,633

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	53,880	42,618
Trade creditors	228,854	262,834
Bank loans and overdrafts	3,334	10,000
Other creditors	63,506	26,821
Taxation and social security	141,004	165,019

	490,578	507,292

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	85,539	46,818
Bank loans	-	3,333

	85,539	50,151

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	53,880	42,618
Later than one year and not later than five years	85,539	46,818

	139,419	89,436

	139,419	89,436

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Central Conveyor Belting Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,020	1,020

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