Recon Survey & Safety Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11247651

RECON SURVEY & SAFETY LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 April 2026

RECON SURVEY & SAFETY LTD

STATEMENT OF FINANCIAL POSITION

30 April 2026

	2026		2025
Note	£	£	£	£

Fixed Assets

Tangible assets	5		148,584		72,865

Current Assets

Stocks		44,833	35,054
Debtors	6	194,463	172,089
Cash at bank and in hand		158,532	168,313
		-----------	-----------
		397,828	375,456

Creditors: amounts falling due within one year	7	134,434		192,844
		-----------		-----------
Net Current Assets			263,394		182,612
			-----------		-----------
Total Assets Less Current Liabilities			411,978		255,477

Creditors: amounts falling due after more than one year	8		53,505		–

Provisions	26,400	–
	-----------	-----------
Net Assets	332,073	255,477
	-----------	-----------

RECON SURVEY & SAFETY LTD

STATEMENT OF FINANCIAL POSITION (continued)

30 April 2026

	2026		2025
Note	£	£	£	£

Capital and Reserves

Called up share capital	200	200
Profit and loss account	331,873	255,277
	-----------	-----------
Shareholders Funds	332,073	255,477
	-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 30 September 2026 , and are signed on behalf of the board by:

Mr S Finney

Director

Company registration number: 11247651

RECON SURVEY & SAFETY LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2026

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit H2 Castings Way, Leafbridge Business Park, Station Road, North Hykeham, Lincoln, LN6 9WG.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Operating Leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	20% straight line
Motor vehicles	-	20% straight line
Equipment	-	10% straight line

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance Leases and Hire Purchase Contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee Numbers

The average number of persons employed by the company during the year amounted to 9 (2025: 8 ).

5. Tangible Assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 May 2025	26,013	41,411	45,073	112,497
Additions	4,233	88,810	23,559	116,602
Disposals	–	–	( 18,157)	( 18,157)
	---------	-----------	---------	-----------
At 30 April 2026	30,246	130,221	50,475	210,942
	---------	-----------	---------	-----------
Depreciation
At 1 May 2025	18,500	15,486	5,646	39,632
Charge for the year	4,900	15,733	5,047	25,680
Disposals	–	–	( 2,954)	( 2,954)
	---------	-----------	---------	-----------
At 30 April 2026	23,400	31,219	7,739	62,358
	---------	-----------	---------	-----------
Carrying amount
At 30 April 2026	6,846	99,002	42,736	148,584
	---------	-----------	---------	-----------
At 30 April 2025	7,513	25,925	39,427	72,865
	---------	-----------	---------	-----------

6. Debtors

	2026	2025
	£	£
Trade debtors	150,510	142,842
Other debtors	43,953	29,247
	-----------	-----------
	194,463	172,089
	-----------	-----------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	69,211	137,944
Social security and other taxes	45,365	50,820
Other creditors	19,858	4,080
	-----------	-----------
	134,434	192,844
	-----------	-----------

Included in other creditors is £16,590 (2025-nil) which is secured against fixed assets.

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	53,505	–
	---------	-----

Included in other creditors is £53,505 (2025-nil) which is secured against fixed assets.

9. Operating Leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	–	20,980
	-----	---------

10. Directors' Advances, Credits and Guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr S Finney	17,606	8,142	–	25,748
	---------	--------	-----	---------

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr S Finney	4,282	17,606	( 4,282)	17,606
	--------	---------	--------	---------

The balance is repayable on demand and subject to interest at the official rate.