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COMPANY REGISTRATION NUMBER: 03885994
Envirocheck (UK) Limited
Filleted Unaudited Financial Statements
30 November 2023
Envirocheck (UK) Limited
Financial Statements
Year ended 30 November 2023
Contents
Page
Statement of financial position
1
Notes to the financial statements
3
Envirocheck (UK) Limited
Statement of Financial Position
30 November 2023
2023
2022
Note
£
£
£
£
Fixed assets
Tangible assets
5
9,849
9,273
Current assets
Debtors
6
4,944
7,788
Cash at bank and in hand
65,161
57,685
--------
--------
70,105
65,473
Creditors: amounts falling due within one year
7
16,570
17,870
--------
--------
Net current assets
53,535
47,603
--------
--------
Total assets less current liabilities
63,384
56,876
--------
--------
Net assets
63,384
56,876
--------
--------
Capital and reserves
Called up share capital
8
99
99
Profit and loss account
63,285
56,777
--------
--------
Shareholders funds
63,384
56,876
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Envirocheck (UK) Limited
Statement of Financial Position (continued)
30 November 2023
These financial statements were approved by the board of directors and authorised for issue on 29 July 2024 , and are signed on behalf of the board by:
J D Norris
Director
Company registration number: 03885994
Envirocheck (UK) Limited
Notes to the Financial Statements
Year ended 30 November 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures & Fittings
-
20% straight line
Equipment
-
20% straight line
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.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).
5. Tangible assets
Fixtures and fittings
Equipment
Total
£
£
£
Cost
At 1 December 2022
16,166
29,210
45,376
Additions
3,519
3,519
--------
--------
--------
At 30 November 2023
16,166
32,729
48,895
--------
--------
--------
Depreciation
At 1 December 2022
15,605
20,498
36,103
Charge for the year
225
2,718
2,943
--------
--------
--------
At 30 November 2023
15,830
23,216
39,046
--------
--------
--------
Carrying amount
At 30 November 2023
336
9,513
9,849
--------
--------
--------
At 30 November 2022
561
8,712
9,273
--------
--------
--------
6. Debtors
2023
2022
£
£
Trade debtors
4,944
7,788
-------
-------
7. Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
3,302
4,176
Accruals and deferred income
1,450
1,375
Corporation tax
2,312
3,092
Social security and other taxes
8,267
8,460
Director loan accounts
879
767
Other creditors
360
--------
--------
16,570
17,870
--------
--------
8. Called up share capital
Issued, called up and fully paid
2023
2022
No.
£
No.
£
Ordinary "A" Shares shares of £ 1 each
98
98
98
98
Ordinary "B" Shares shares of £ 1 each
1
1
1
1
----
----
----
----
99
99
99
99
----
----
----
----
9. Director's advances, credits and guarantees
At the year end the company owed the director £879 (2022: £767) in the form of a loan account. This loan, which is shown amongst creditors, is interest free and repayable on demand.