REGISTERED NUMBER: 12226719 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

ATHERTON CONVEYOR SPARES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Atherton

REGISTERED OFFICE:

Station Road, Common Lane

Ranskill

Retford

Nottinghamshire

DN22 8LW

REGISTERED NUMBER:

12226719 (England and Wales)

ACCOUNTANTS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Tangible assets

4

39,088

18,795

CURRENT ASSETS

Stocks

584,635

340,000

Debtors

5

433,541

338,919

Cash at bank and in hand

93,572

181,337

1,111,748

860,256

CREDITORS

Amounts falling due within one year

6

802,866

564,536

NET CURRENT ASSETS

308,882

295,720

TOTAL ASSETS LESS CURRENT LIABILITIES

347,970

314,515

CREDITORS

Amounts falling due after more than one year

7

22,628

15,416

NET ASSETS

325,342

299,099

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

325,242

298,999

325,342

299,099

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16 October 2026 and were signed by:

D Atherton - Director

1.	STATUTORY INFORMATION

Atherton Conveyor Spares Limited 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.

Motor vehicles

-

25% 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.

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 12 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 June 2025

23,741

Additions

29,990

At 31 May 2026

53,731

DEPRECIATION

At 1 June 2025

4,946

Charge for year

9,697

At 31 May 2026

14,643

NET BOOK VALUE

At 31 May 2026

39,088

At 31 May 2025

18,795

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

400,040

342,259

Other debtors

33,501

(3,340

)

433,541

338,919

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

9,863

4,865

Trade creditors

265,950

216,634

Amounts owed to group undertakings

465,533

278,996

Taxation and social security

56,536

56,127

Other creditors

4,984

7,914

802,866

564,536

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

22,628

15,416

8.	PARENT COMPANY

The ultimate parent company is Atherton Holdings Limited, a company registered in England and Wales.