Registration number: 13823814

Fylde Conservation Ltd

Company Information

Directors

Mr T B Hole Mrs Chantelle Hole

Company secretary

Mrs Chantelle Hole

Registered office

26 Mere Road Blackpool Lancashire England FY3 9AT

Accountants

Xeinadin Blackpool Limited Ground Floor, Seneca House Links Point, Amy Johnson Way Blackpool Lancashire FY4 2FF

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Fylde Conservation Ltd
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fylde Conservation Ltd for the year ended 31 December 2025 as set out on pages 3 to 11 from the company's accounting records and from information and explanations you have given us.

As a firm regulated by 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/regulation.

This report is made solely to the Board of Directors of Fylde Conservation 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 Fylde Conservation Ltd and state those matters that we have agreed to state to the Board of Directors of Fylde Conservation 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 Fylde Conservation Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Fylde Conservation 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 loss of Fylde Conservation Ltd. You consider that Fylde Conservation Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Fylde Conservation 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 statutory accounts.

......................................

Xeinadin Blackpool Limited
Ground Floor, Seneca House
Links Point, Amy Johnson Way
Blackpool
Lancashire
FY4 2FF

30 September 2026

Fylde Conservation Ltd

(Registration number: 13823814)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	24,957	41,309
Current assets
Stocks	5	9,063	24,311
Debtors	6	65,885	43,559
Cash at bank and in hand		1,652	2,091
		76,600	69,961
Creditors: Amounts falling due within one year	7	(98,889)	(81,317)
Net current liabilities		(22,289)	(11,356)
Total assets less current liabilities		2,668	29,953
Creditors: Amounts falling due after more than one year	7	(15,582)	(26,216)
Provisions for liabilities		(353)	(3,116)
Net (liabilities)/assets		(13,267)	621
Capital and reserves
Called up share capital	8	1	1
Retained earnings		(13,268)	620
Shareholders' (deficit)/funds		(13,267)	621

For the financial year ending 31 December 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 September 2026 and signed on its behalf by:
 

Fylde Conservation Ltd

(Registration number: 13823814)
Balance Sheet as at 31 December 2025

......................................... Mr T B Hole Director

Fylde Conservation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
26 Mere Road
Blackpool
Lancashire
FY3 9AT
England

These financial statements were authorised for issue by the Board on 30 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Fylde Conservation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Fylde Conservation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Early Adoption of Revised Section 20 of FRS 102

The company early adopted the revised Section 20 of FRS 102 relating to leases in a prior period. As a result, leases previously treated as operating leases where the company has control over the use of the asset have been recognised on the balance sheet as right-of-use assets, with corresponding lease liabilities. This change led to the recognition of lease liabilities and right-of-use assets for certain leases previously off-balance sheet.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Fylde Conservation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 2).

Fylde Conservation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Motor vehicles  £	Right of use assets £	Total £
Cost or valuation
At 1 January 2025	23,178	25,761	48,939
Disposals	(20,278)	-	(20,278)
At 31 December 2025	2,900	25,761	28,661
Depreciation
At 1 January 2025	6,771	859	7,630
Charge for the year	619	1,803	2,422
Eliminated on disposal	(6,348)	-	(6,348)
At 31 December 2025	1,042	2,662	3,704
Carrying amount
At 31 December 2025	1,858	23,099	24,957
At 31 December 2024	16,407	24,902	41,309

5

Stocks

	2025 £	2024 £
Work in progress	9,063	24,311

6

Debtors

Current	2025 £	2024 £
Trade debtors	31,238	24,470
Prepayments	-	1,647
Other debtors	34,647	17,442
	65,885	43,559

Fylde Conservation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	10,347	16,788
Trade creditors		9,178	19,535
Taxation and social security		75,614	40,527
Accruals and deferred income		3,750	4,467
		98,889	81,317

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	15,582	26,216

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share capital of £1 each	1	1	1	1

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	-	7,300
Finance lease liabilities	15,582	18,916
	15,582	26,216

 

Fylde Conservation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	7,013	11,179
Hire purchase contracts	-	2,438
Finance lease liabilities	3,334	3,171
	10,347	16,788

10	Obligations under leases and hire purchase contracts

Finance leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	4,204	9,012
Later than one year and not later than five years	16,598	33,624
	20,802	42,636

11	Related party transactions

Loans to related parties

2025	Key management £	Total £
At start of period	14,594	14,594
Advanced	20,054	20,054
At end of period	34,648	34,648

2024	Key management £	Total £
At start of period	10,314	10,314
Advanced	4,280	4,280
At end of period	14,594	14,594

Terms of loans to related parties

Loans to directors are unsecured, repayable on demand, and interest is charged at the official rate on any balance that exceeds £10,000 throughout the year.