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REGISTERED NUMBER: 06147031 (England and Wales)











ENVIROMAIL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023






ENVIROMAIL LIMITED (REGISTERED NUMBER: 06147031)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


ENVIROMAIL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: P G Lemon
K R Swaby





REGISTERED OFFICE: The Enviro-Hub
1 Studley Street
Hull
East Yorkshire
HU8 7NX





REGISTERED NUMBER: 06147031 (England and Wales)





ACCOUNTANTS: UHY Calvert Smith
Chartered Accountants
Heritage House
Murton Way
Osbaldwick
York
North Yorkshire
YO19 5UW

ENVIROMAIL LIMITED (REGISTERED NUMBER: 06147031)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 211,811 249,718

CURRENT ASSETS
Debtors 5 35,762 23,032
Cash at bank 70,922 131,097
106,684 154,129
CREDITORS
Amounts falling due within one year 6 97,401 102,370
NET CURRENT ASSETS 9,283 51,759
TOTAL ASSETS LESS CURRENT LIABILITIES 221,094 301,477

CREDITORS
Amounts falling due after more than one
year

7

(80,350

)

(99,682

)

PROVISIONS FOR LIABILITIES (3,451 ) (5,086 )
NET ASSETS 137,293 196,709

RESERVES
Income and expenditure account 137,293 196,709
137,293 196,709

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 surplus or deficit 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.

ENVIROMAIL LIMITED (REGISTERED NUMBER: 06147031)

BALANCE SHEET - continued
31 AUGUST 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 3 April 2024 and were signed on its behalf by:





P G Lemon - Director


ENVIROMAIL LIMITED (REGISTERED NUMBER: 06147031)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023


1. STATUTORY INFORMATION

Enviromail Limited is a private company, limited by guarantee , 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised when the goods are physically delivered to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - not provided
Plant and machinery etc - 25% straight line, 20% straight line and 10% on reducing balance

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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

ENVIROMAIL LIMITED (REGISTERED NUMBER: 06147031)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


2. ACCOUNTING POLICIES - continued

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.

Grants
Capital grants received towards the cost of tangible fixed assets are included in creditors as deferred income and credited to the profit and loss account over the life of the asset.

Revenue grants are credited to the profit and loss account so as to match them with the expenditure to which they relate.

Grants that are receivable for the purpose of giving immediate financial support to the entity are recognised in the period in which they become receivable.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 9 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2022 194,912 478,968 673,880
Additions - 690 690
At 31 August 2023 194,912 479,658 674,570
DEPRECIATION
At 1 September 2022 - 424,162 424,162
Charge for year - 38,597 38,597
At 31 August 2023 - 462,759 462,759
NET BOOK VALUE
At 31 August 2023 194,912 16,899 211,811
At 31 August 2022 194,912 54,806 249,718

5. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 15,236 22,305
Other debtors 4,555 727
19,791 23,032

ENVIROMAIL LIMITED (REGISTERED NUMBER: 06147031)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


5. DEBTORS - continued
2023 2022
£    £   
Amounts falling due after more than one year:
Other debtors 15,971 -

Aggregate amounts 35,762 23,032

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 7,541 7,077
Trade creditors 6,621 11,174
Taxation and social security 15,235 32,185
Other creditors 68,004 51,934
97,401 102,370

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 62,674 70,470
Other creditors 17,676 29,212
80,350 99,682

Amounts falling due in more than five years:

Repayable by instalments
Bank loans in more than 5 years 30,301 40,090

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 70,215 77,547

The bank loan is secured by way of a fixed floating charge against the assets of the business.

9. SHARE CAPITAL

The company is a company limited by guarantee and does not have share capital. The liability of each member is limited to £1. At 31 August 2023 the company had 2 members.