IRIS Accounts Production v23.4.0.336 03164544 Board of Directors 1.8.22 31.7.23 31.7.23 false true false false true false Ordinary Share Capital 1.00000 Ordinary A Share Capital 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh031645442022-07-31031645442023-07-31031645442022-08-012023-07-31031645442021-07-31031645442021-08-012022-07-31031645442022-07-3103164544ns15:EnglandWales2022-08-012023-07-3103164544ns14:PoundSterling2022-08-012023-07-3103164544ns10:Director12022-08-012023-07-3103164544ns10:PrivateLimitedCompanyLtd2022-08-012023-07-3103164544ns10:SmallEntities2022-08-012023-07-3103164544ns10:AuditExempt-NoAccountantsReport2022-08-012023-07-3103164544ns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-3103164544ns10:SmallCompaniesRegimeForAccounts2022-08-012023-07-3103164544ns10:FullAccounts2022-08-012023-07-3103164544ns10:OrdinaryShareClass12022-08-012023-07-3103164544ns10:OrdinaryShareClass22022-08-012023-07-3103164544ns10:Director22022-08-012023-07-3103164544ns10:CompanySecretary12022-08-012023-07-3103164544ns10:RegisteredOffice2022-08-012023-07-3103164544ns5:CurrentFinancialInstruments2023-07-3103164544ns5:CurrentFinancialInstruments2022-07-3103164544ns5:Non-currentFinancialInstruments2023-07-3103164544ns5:Non-currentFinancialInstruments2022-07-3103164544ns5:ShareCapital2023-07-3103164544ns5:ShareCapital2022-07-3103164544ns5:RetainedEarningsAccumulatedLosses2023-07-3103164544ns5:RetainedEarningsAccumulatedLosses2022-07-3103164544ns5:PlantMachinery2022-08-012023-07-3103164544ns5:MotorVehicles2022-08-012023-07-3103164544ns5:ComputerEquipment2022-08-012023-07-3103164544ns5:PlantMachinery2022-07-3103164544ns5:MotorVehicles2022-07-3103164544ns5:ComputerEquipment2022-07-3103164544ns5:PlantMachinery2023-07-3103164544ns5:MotorVehicles2023-07-3103164544ns5:ComputerEquipment2023-07-3103164544ns5:PlantMachinery2022-07-3103164544ns5:MotorVehicles2022-07-3103164544ns5:ComputerEquipment2022-07-3103164544ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-3103164544ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-07-3103164544ns10:OrdinaryShareClass12023-07-3103164544ns10:OrdinaryShareClass22023-07-31
REGISTERED NUMBER: 03164544 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 July 2023

for

TES Environmental Services Limited

TES Environmental Services Limited (Registered number: 03164544)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TES Environmental Services Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: T J Murphy
R Murphy





SECRETARY: T J Murphy





REGISTERED OFFICE: 2 Heap Bridge
Bury
Lancashire
BL9 7HR





REGISTERED NUMBER: 03164544 (England and Wales)





ACCOUNTANTS: Thompson Jones Business Solutions Limited
2 Heap Bridge
Bury
Lancashire
BL9 7HR

TES Environmental Services Limited (Registered number: 03164544)

Balance Sheet
31 July 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 5 142,413 111,943

CURRENT ASSETS
Stocks 6 210,000 165,000
Debtors 7 715,847 814,909
Prepayments and accrued income 10,842 -
Cash at bank and in hand 2,109 6,417
938,798 986,326
CREDITORS
Amounts falling due within one year 8 (742,633 ) (689,759 )
NET CURRENT ASSETS 196,165 296,567
TOTAL ASSETS LESS CURRENT
LIABILITIES

338,578

408,510

CREDITORS
Amounts falling due after more than one
year

9

(115,708

)

(181,553

)

PROVISIONS FOR LIABILITIES - (6,000 )
NET ASSETS 222,870 220,957

CAPITAL AND RESERVES
Called up share capital 11 120 120
Retained earnings 222,750 220,837
SHAREHOLDERS' FUNDS 222,870 220,957

TES Environmental Services Limited (Registered number: 03164544)

Balance Sheet - continued
31 July 2023


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 10 April 2024 and were signed on its behalf by:





R Murphy - Director


TES Environmental Services Limited (Registered number: 03164544)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is :
2 Heap Bridge
Bury
Lancashire
BL9 7HR

The principal place of business is :
60 Devon Street
Saltley
Birmingham
B7 4SL

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
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.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 10% on reducing balance

STOCKS
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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


TES Environmental Services Limited (Registered number: 03164544)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

3. ACCOUNTING POLICIES - continued
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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2022 - 40 ) .

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2022 4,154 283,375 35,558 323,087
Additions - 63,160 483 63,643
At 31 July 2023 4,154 346,535 36,041 386,730
DEPRECIATION
At 1 August 2022 2,541 196,374 12,229 211,144
Charge for year 242 30,563 2,368 33,173
At 31 July 2023 2,783 226,937 14,597 244,317
NET BOOK VALUE
At 31 July 2023 1,371 119,598 21,444 142,413
At 31 July 2022 1,613 87,001 23,329 111,943

6. STOCKS
2023 2022
£    £   
Work-in-progress 210,000 165,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 133,135 160,753
Amounts owed by participating interests 582,712 649,380
Other debtors - 4,776
715,847 814,909

TES Environmental Services Limited (Registered number: 03164544)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 10) - 8,155
Hire purchase contracts 36,713 9,438
Trade creditors 258,666 230,049
Amounts owed to group undertakings 281,231 260,792
Taxation and social security 60,855 104,822
Other creditors 105,168 76,503
742,633 689,759

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 43,772 40,971
Other creditors 71,936 140,582
115,708 181,553

10. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts - 8,155
Other loans 105,168 84,870
105,168 93,025

Amounts falling due between one and two years:
Loan 71,936 140,582

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary Share Capital 1 100 100
20 Ordinary A Share Capital 1 20 20
120 120