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REGISTERED NUMBER: 04184947 (England and Wales)



















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

ENVIRA LIMITED

ENVIRA LIMITED (REGISTERED NUMBER: 04184947)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ENVIRA LIMITED

COMPANY INFORMATION
for the Year Ended 31 MARCH 2023







DIRECTORS: Mr C E Pates
Mrs C A Pates
Mr M Pates
Mr S Pates





SECRETARY: Mrs C A Pates





REGISTERED OFFICE: 260 - 270
Butterfield
Great Marlings
Luton
Bedfordshire
LU2 8DL





BUSINESS ADDRESS: The Recycling Centre
Kelvin Way
West Bromwich
West Midlands
B70 7JY





REGISTERED NUMBER: 04184947 (England and Wales)





ACCOUNTANTS: Foxley Kingham
Chartered Accountants
260 - 270 Butterfield
Great Marlings
Luton
Bedfordshire
LU2 8DL

ENVIRA LIMITED (REGISTERED NUMBER: 04184947)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,399,717 1,075,537

CURRENT ASSETS
Debtors 5 1,343,533 1,459,625
Cash at bank 1,370,593 4,479,230
2,714,126 5,938,855
CREDITORS
Amounts falling due within one year 6 1,167,528 1,450,186
NET CURRENT ASSETS 1,546,598 4,488,669
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,946,315

5,564,206

PROVISIONS FOR LIABILITIES 256,647 74,886
NET ASSETS 6,689,668 5,489,320

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 6,688,668 5,488,320
SHAREHOLDERS' FUNDS 6,689,668 5,489,320

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ENVIRA LIMITED (REGISTERED NUMBER: 04184947)

BALANCE SHEET - continued
31 MARCH 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 October 2023 and were signed on its behalf by:




Mr C E Pates - Director



Mrs C A Pates - Director


ENVIRA LIMITED (REGISTERED NUMBER: 04184947)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 MARCH 2023

1. STATUTORY INFORMATION

Envira 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

The freehold property is being depreciated to its estimated residual value over its deemed useful economic life. The directors believe the residual value to be at least the current carrying value in these accounts and therefore, depreciation would be negligible. The maintenance costs are charged to the profit and loss account in the year incurred. The directors review the estimated residual value at the end of each accounting period.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

ENVIRA LIMITED (REGISTERED NUMBER: 04184947)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2023

2. ACCOUNTING POLICIES - continued

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 28 (2022 - 26 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2022 732,655 1,219,660 57,129
Additions 3,275,500 1,484,488 -
Disposals (62,198 ) (48,389 ) -
At 31 March 2023 3,945,957 2,655,759 57,129
DEPRECIATION
At 1 April 2022 - 903,550 41,257
Charge for year - 358,631 3,175
Eliminated on disposal - (40,945 ) -
At 31 March 2023 - 1,221,236 44,432
NET BOOK VALUE
At 31 March 2023 3,945,957 1,434,523 12,697
At 31 March 2022 732,655 316,110 15,872

ENVIRA LIMITED (REGISTERED NUMBER: 04184947)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2023

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2022 33,691 10,631 2,053,766
Additions - 6,893 4,766,881
Disposals (33,691 ) (1,090 ) (145,368 )
At 31 March 2023 - 16,434 6,675,279
DEPRECIATION
At 1 April 2022 25,697 7,725 978,229
Charge for year - 3,222 365,028
Eliminated on disposal (25,697 ) (1,053 ) (67,695 )
At 31 March 2023 - 9,894 1,275,562
NET BOOK VALUE
At 31 March 2023 - 6,540 5,399,717
At 31 March 2022 7,994 2,906 1,075,537

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 314,101 427,459
Other debtors 993,959 999,254
Prepayments 35,473 32,912
1,343,533 1,459,625

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 601,125 607,886
Corporation tax 97,710 199,741
Taxation and social security 30,303 23,713
VAT 21,070 76,602
Other creditors 409,194 26,868
Director's current account 2,876 2,876
Accrued expenses 5,250 512,500
1,167,528 1,450,186

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 10,296 32,829
Between one and five years 21,450 31,746
31,746 64,575