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dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 08388007 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 08388007 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 08388007 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 08388007 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 08388007 dpl-frs:Item12 2021-03-01 2022-02-28 08388007 dpl-frs:Item12 2021-02-28 08388007 dpl-frs:Item12 2022-02-28 08388007 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 08388007 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 08388007 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 08388007 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 08388007 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 08388007 1 2021-03-01 2022-02-28 08388007 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 08388007
Sysco Environmental Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
Roper & Co Ltd
75 Church Street
Bentley
Doncaster
DN5 0BE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08388007
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 28,516 35,559
28,516 35,559
CURRENT ASSETS
Debtors 5 141,133 141,439
Cash at bank and in hand 66,218 132,930
207,351 274,369
Creditors: Amounts Falling Due Within One Year 6 (106,099 ) (97,400 )
NET CURRENT ASSETS (LIABILITIES) 101,252 176,969
TOTAL ASSETS LESS CURRENT LIABILITIES 129,768 212,528
Creditors: Amounts Falling Due After More Than One Year 7 (119,651 ) (171,262 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,756 ) (6,756 )
NET ASSETS 3,361 34,510
CAPITAL AND RESERVES
Called up share capital 9 101 101
Profit and Loss Account 3,260 34,409
SHAREHOLDERS' FUNDS 3,361 34,510
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Tomas Gabor
Director
24 November 2023
The notes on pages 3 to 7 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Sysco Environmental Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08388007 . The registered office is F11 Mexborough Business Centre, College Road, Mexborough, South Yorkshire, S64 9JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 20% reducing balance
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.
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.8. Impairment of fixed assets
At each reporting period end rate, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediatley in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asses (or cash-generating unit) is increaased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carryng amount that would have been determined had no impairment loss been recongised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediateley in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Basic financial assets
...CONTINUED
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2.8. Impairment of fixed assets - continued
Basic finacial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amotised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amotised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

2.9. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

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

Termination benefits are recognised immediatley as an expense when the company is demonstrably commited to terminate the employment if an employee or to provide termination benefits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2022: 13)
11 13
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2022 32,101 24,306 56,407
Additions 9,719 1,848 11,567
Disposals (17,806 ) - (17,806 )
As at 28 February 2023 24,014 26,154 50,168
Depreciation
As at 1 March 2022 12,105 8,743 20,848
Provided during the period 3,408 2,525 5,933
Disposals (5,129 ) - (5,129 )
As at 28 February 2023 10,384 11,268 21,652
Net Book Value
As at 28 February 2023 13,630 14,886 28,516
As at 1 March 2022 19,996 15,563 35,559
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Included above are assets held under finance leases with a net book value as follows:
2023 2022
£ £
Motor Vehicles 13,630 13,725
13,630 13,725
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 114,885 121,850
Director's loan account 26,248 19,589
141,133 141,439
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 6,168 6,678
Trade creditors - 1
Bank loans and overdrafts 63,327 63,327
Corporation tax 7,640 -
Other taxes and social security 5,088 2,797
VAT 22,671 23,434
Other creditors 1,205 1,163
106,099 97,400
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 3,783 8,362
Bank loans 115,868 162,900
119,651 171,262
8. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,168 6,678
Later than one year and not later than five years 3,783 8,362
9,951 15,040
9,951 15,040
9. Share Capital
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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