Company Registration No. 04788896 (England and Wales)
ENVIROMONTEL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
PAGES FOR FILING WITH REGISTRAR
ENVIROMONTEL LIMITED
COMPANY INFORMATION
Director
Mr J Edwards
Company number
04788896
Registered office
Henwick Mill
Martley Road
Lower Broadheath
Worcestershire
WR2 6RG
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Santander UK Plc
Bridle Road
Bootle
Merseyside
L30 4GB
ENVIROMONTEL LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
Detailed trading and profit and loss account
9 - 10
ENVIROMONTEL LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ENVIROMONTEL LIMITED FOR THE YEAR ENDED 31 MAY 2023
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Enviromontel Limited for the year ended 31 May 2023 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given 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/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Enviromontel Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Enviromontel Limited and state those matters that we have agreed to state to the Board of Directors of Enviromontel Limited, 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 Enviromontel Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Enviromontel Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Enviromontel Limited. You consider that Enviromontel Limited 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 financial statements of Enviromontel Limited. 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 financial statements.

Ormerod Rutter Limited
12 September 2023
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
ENVIROMONTEL LIMITED
BALANCE SHEET
AS AT
31 MAY 2023
31 May 2023
- 2 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
3
594,184
440,648
Current assets
Debtors
4
2,874,026
1,835,814
Cash at bank and in hand
942,381
645,748
3,816,407
2,481,562
Creditors: amounts falling due within one year
5
(1,258,821)
(805,997)
Net current assets
2,557,586
1,675,565
Total assets less current liabilities
3,151,770
2,116,213
Creditors: amounts falling due after more than one year
6
(776,729)
(744,578)
Provisions for liabilities
8
(137,199)
-
0
Net assets
2,237,842
1,371,635
Capital and reserves
Called up share capital
9
100
100
Profit and loss reserves
2,237,742
1,371,535
Total equity
2,237,842
1,371,635

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

ENVIROMONTEL LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MAY 2023
31 May 2023
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 12 September 2023 and are signed on its behalf by:
Mr J Edwards
Director
Company Registration No. 04788896
ENVIROMONTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
- 4 -
1
Accounting policies
Company information

Enviromontel Limited is a private company limited by shares incorporated in England and Wales. The registered office is Henwick Mill, Martley Road, Lower Broadheath, Worcestershire, WR2 6RG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
20% on cost
Plant and machinery
20% on cost
Fixtures and fittings
20% on cost
Office equipment
20% on cost
Motor vehicles
20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

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

ENVIROMONTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

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

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to the profit and loss account so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 65 (2022 - 48).

ENVIROMONTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
- 6 -
3
Tangible fixed assets
Leasehold improvements
Plant and machinery
Fixtures and fittings
Office equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 June 2022
-
0
933,263
-
0
62,619
140,873
1,136,755
Additions
17,663
91,343
2,148
772
221,848
333,774
Disposals
-
0
-
0
-
0
-
0
(37,114)
(37,114)
Transfers
28,394
(28,978)
1,500
(369)
(547)
-
0
At 31 May 2023
46,057
995,628
3,648
63,022
325,060
1,433,415
Depreciation and impairment
At 1 June 2022
-
0
597,349
-
0
40,178
58,582
696,109
Depreciation charged in the year
1,031
108,493
254
6,272
38,825
154,875
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(11,753)
(11,753)
Transfers
7,099
(6,552)
1,500
(1,500)
(547)
-
0
At 31 May 2023
8,130
699,290
1,754
44,950
85,107
839,231
Carrying amount
At 31 May 2023
37,927
296,338
1,894
18,072
239,953
594,184
At 31 May 2022
-
0
335,914
-
0
22,441
82,293
440,648
ENVIROMONTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
- 7 -
4
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
1,643,149
933,329
Other debtors
1,230,877
902,485
2,874,026
1,835,814
5
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
619,143
215,546
Taxation and social security
539,359
384,639
Other creditors
100,319
205,812
1,258,821
805,997
6
Creditors: amounts falling due after more than one year
2023
2022
£
£
Other creditors
776,729
744,578
7
Secured debts
The following secured debts are included within creditors:
2023
2022
£
£
Hire purchase contracts
37,026
30,980
Hire purchase contracts are secured against the assets to which they relate.
8
Provisions for liabilities
2023
2022
£
£
Deferred tax liabilities
137,199
-
0
ENVIROMONTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
- 8 -
9
Called up share capital
2023
2022
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary of £1 each
100
100
100
100
10
Ultimate controlling party

The ultimate controlling party is Mr I J Ansell.

ENVIROMONTEL LIMITED
DETAILED TRADING AND PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 MAY 2023
- 9 -
2023
2022
£
£
£
£
Turnover
Sales
8,744,451
6,588,465
Cost of sales
Materials
2,067,839
1,459,268
Wages and salaries
1,193,485
822,735
Social security
89,991
63,904
Sub contractors
1,287,348
1,305,501
Staff pension contributions
22,423
-
Leasing - plant and machinery
10,699
52,444
Leasing - motor vehicles
244,738
-
Consumable tools
229,306
105,155
Motor running expenses
508,666
347,912
Depreciation
140,219
115,632
(5,794,714)
(4,272,551)
Gross profit
33.73%
2,949,737
35.15%
2,315,914
Other operating income
Sundry income
5,556
-
Administrative expenses
Wages and salaries
855,538
663,860
Social security
98,708
63,235
Staff training
124,595
72,125
Staff pension contributions
15,426
28,655
Private health insurance
3,102
2,115
Rent and rates
67,018
39,005
Light and heat
17,852
24,070
Property repairs and maintenance
49,017
32,236
Insurances
98,118
97,709
Computer expenses
268,172
131,874
Vehicle leasing
160
5,192
Motor expenses
-
333
Travelling expenses
45,075
54,881
Fees and subscriptions
23,309
-
Legal and professional fees
40,581
146,807
Accountancy
3,500
-
Auditors' remuneration
5,000
-
Bank charges
1,408
2,031
Printing and stationery
5,419
11,691
Advertising
750
-
Telephone and postage
25,905
29,506
Entertainment
9,473
50
Sundry expenses
14,574
47,895
Depreciation of tangible fixed assets
14,656
13,352
Profit on sale of tangible fixed assets
(639)
(5,284)
(1,786,717)
(1,461,338)
ENVIROMONTEL LIMITED
DETAILED TRADING AND PROFIT AND LOSS ACCOUNT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
2023
2022
£
£
£
£
- 10 -
1,168,576
854,576
Investment revenues
Bank interest receivable
8,239
472
8,239
472
Interest payable and similar expenses
Hire purchase interest
4,113
-
Corporation tax interest
8,929
-
(13,042)
-
Net profit
1,163,773
855,048
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