IRIS Accounts Production v24.1.0.578 09766763 Board of Directors Board of Directors 1.10.22 30.9.23 30.9.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh097667632022-09-30097667632023-09-30097667632022-10-012023-09-30097667632021-09-30097667632021-10-012022-09-30097667632022-09-3009766763ns15:EnglandWales2022-10-012023-09-3009766763ns14:PoundSterling2022-10-012023-09-3009766763ns10:Director12022-10-012023-09-3009766763ns10:Director22022-10-012023-09-3009766763ns10:PrivateLimitedCompanyLtd2022-10-012023-09-3009766763ns10:SmallEntities2022-10-012023-09-3009766763ns10:AuditExempt-NoAccountantsReport2022-10-012023-09-3009766763ns10:SmallCompaniesRegimeForDirectorsReport2022-10-012023-09-3009766763ns10:SmallCompaniesRegimeForAccounts2022-10-012023-09-3009766763ns10:FullAccounts2022-10-012023-09-3009766763ns10:RegisteredOffice2022-10-012023-09-3009766763ns5:CurrentFinancialInstruments2023-09-3009766763ns5:CurrentFinancialInstruments2022-09-3009766763ns5:ShareCapital2023-09-3009766763ns5:ShareCapital2022-09-3009766763ns5:RetainedEarningsAccumulatedLosses2023-09-3009766763ns5:RetainedEarningsAccumulatedLosses2022-09-3009766763ns5:LeaseholdImprovements2022-10-012023-09-3009766763ns5:PlantMachinery2022-10-012023-09-3009766763ns5:FurnitureFittings2022-10-012023-09-3009766763ns5:ComputerEquipment2022-10-012023-09-3009766763ns5:LeaseholdImprovements2022-09-3009766763ns5:PlantMachinery2022-09-3009766763ns5:FurnitureFittings2022-09-3009766763ns5:ComputerEquipment2022-09-3009766763ns5:LeaseholdImprovements2023-09-3009766763ns5:PlantMachinery2023-09-3009766763ns5:FurnitureFittings2023-09-3009766763ns5:ComputerEquipment2023-09-3009766763ns5:LeaseholdImprovements2022-09-3009766763ns5:PlantMachinery2022-09-3009766763ns5:FurnitureFittings2022-09-3009766763ns5:ComputerEquipment2022-09-3009766763ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3009766763ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-30
REGISTERED NUMBER: 09766763 (England and Wales)

















S.A.P. Ecology & Environmental Limited

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023






S.A.P. Ecology & Environmental Limited (Registered number: 09766763)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S.A.P. Ecology & Environmental Limited

COMPANY INFORMATION
for the Year Ended 30 September 2023







DIRECTORS: Mr S Parkin
Mrs S A Parkin





REGISTERED OFFICE: 9 Market Place
Hedon
East Yorkshire
HU12 8JA





REGISTERED NUMBER: 09766763 (England and Wales)





ACCOUNTANTS: Southgates
Chartered Certified Accountants
9 Market Place
Hedon
East Yorkshire
HU12 8JA

S.A.P. Ecology & Environmental Limited (Registered number: 09766763)

BALANCE SHEET
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,055 9,072

CURRENT ASSETS
Debtors 5 116,338 79,171
Cash at bank 8,465 22,958
124,803 102,129
CREDITORS
Amounts falling due within one year 6 70,869 58,817
NET CURRENT ASSETS 53,934 43,312
TOTAL ASSETS LESS CURRENT
LIABILITIES

61,989

52,384

PROVISIONS FOR LIABILITIES 1,531 1,724
NET ASSETS 60,458 50,660

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 60,358 50,560
SHAREHOLDERS' FUNDS 60,458 50,660

S.A.P. Ecology & Environmental Limited (Registered number: 09766763)

BALANCE SHEET - continued
30 September 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 January 2024 and were signed on its behalf by:




Mr S Parkin - Director



Mrs S A Parkin - Director


S.A.P. Ecology & Environmental Limited (Registered number: 09766763)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

S.A.P. Ecology & Environmental 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.
Improvements to property - 10% on reducing balance
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - Straight line over 3 years

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 4 ) .

S.A.P. Ecology & Environmental Limited (Registered number: 09766763)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2023

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 October 2022 7,812 10,521 1,716 6,829 26,878
Additions - 516 - 607 1,123
At 30 September 2023 7,812 11,037 1,716 7,436 28,001
DEPRECIATION
At 1 October 2022 3,073 7,490 1,231 6,012 17,806
Charge for year 474 887 121 658 2,140
At 30 September 2023 3,547 8,377 1,352 6,670 19,946
NET BOOK VALUE
At 30 September 2023 4,265 2,660 364 766 8,055
At 30 September 2022 4,739 3,031 485 817 9,072

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 115,676 78,441
Prepayments 662 730
116,338 79,171

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 5,531 1,316
Tax 10,094 4,570
Social security and other taxes 2,098 1,510
VAT 14,737 14,130
Directors' current accounts 36,168 35,345
Accruals 2,241 1,946
70,869 58,817