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REGISTERED NUMBER: 02089950 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

BARDON ENVIRONMENTAL LIMITED

BARDON ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 02089950)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BARDON ENVIRONMENTAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: Mr R H Cotton
Mr N D Cotton
Mr M A Cotton
Mr G M Parkin





REGISTERED OFFICE: Unit 4, Harry Brearley House
Fox Valley
Stocksbridge
Sheffield
South Yorkshire
S36 2AA





REGISTERED NUMBER: 02089950 (England and Wales)





ACCOUNTANTS: Sutton McGrath Hartley Limited
5 Westbrook Court
Sharrowvale Road
Sheffield
S11 8YZ

BARDON ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 02089950)

STATEMENT OF FINANCIAL POSITION
30 NOVEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 82,841 84,442

CURRENT ASSETS
Stocks 39,820 41,457
Debtors 5 1,467,784 1,406,510
Cash at bank 85,410 138,133
1,593,014 1,586,100
CREDITORS
Amounts falling due within one year 6 (311,827 ) (142,887 )
NET CURRENT ASSETS 1,281,187 1,443,213
TOTAL ASSETS LESS CURRENT LIABILITIES 1,364,028 1,527,655

PROVISIONS FOR LIABILITIES 8 - (14,089 )
NET ASSETS 1,364,028 1,513,566

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Other reserves 61,606 61,606
Retained earnings 1,301,422 1,450,960
SHAREHOLDERS' FUNDS 1,364,028 1,513,566

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

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

BARDON ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 02089950)

STATEMENT OF FINANCIAL POSITION - continued
30 NOVEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 July 2024 and were signed on its behalf by:





Mr R H Cotton - Director


BARDON ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 02089950)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Bardon 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 profit or loss on a straight line basis over the period of the lease.

BARDON ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 02089950)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2022 - 24 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 117,426 25,461 8,825 64,097 215,809
Additions - 1,232 18,274 3,125 22,631
At 30 November 2023 117,426 26,693 27,099 67,222 238,440
DEPRECIATION
At 1 December 2022 51,197 16,667 6,033 57,470 131,367
Charge for year 16,558 2,333 2,988 2,353 24,232
At 30 November 2023 67,755 19,000 9,021 59,823 155,599
NET BOOK VALUE
At 30 November 2023 49,671 7,693 18,078 7,399 82,841
At 30 November 2022 66,229 8,794 2,792 6,627 84,442

5. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 443,741 248,226
Other debtors 58,057 53,918
501,798 302,144

Amounts falling due after more than one year:
Amounts owed by group undertakings 965,986 1,104,366

Aggregate amounts 1,467,784 1,406,510

BARDON ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 02089950)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 193,323 78,420
Taxation and social security 73,560 27,176
Other creditors 44,944 37,291
311,827 142,887

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 55,304 47,643
Between one and five years 42,353 24,832
97,657 72,475

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax - 14,089

Deferred
tax
£   
Balance at 1 December 2022 14,089
Accelerated capital allowances (14,089 )
Balance at 30 November 2023 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,000 Ordinary £1 1,000 1,000

BARDON ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 02089950)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
Mr R H Cotton
Balance outstanding at start of year 23,178 27,338
Amounts advanced 15,122 14,440
Amounts repaid (18,600 ) (18,600 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 19,700 23,178

Mr D M Crookes
Balance outstanding at start of year 260 260
Amounts advanced 19,158 18,600
Amounts repaid (18,600 ) (18,600 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 818 260

11. RELATED PARTY DISCLOSURES

HLW 244 Limited

HLW 244 Ltd is deemed to be a related party under the provisions of FRS 102 being a company with common directors to Bardon Environmental Ltd, Messrs. R Cotton, M Cotton, N Cotton, and D Crookes. At 30 November 2023 an amount of £791,100 (2022: £791,100) was owed by HLW 244 Ltd.

Main Door Investments Ltd

Main Door Investments Ltd is deemed to be a related party under the provisions of FRS 102 being a company with common directors to Bardon Environmental Ltd, Messrs. R Cotton, M Cotton, N Cotton, and D Crookes. At 30 November 2023 an amount of £313,266 (2022: £363,809) was owed by Main Door Investments Ltd.

Messrs. R Cotton, M Cotton, N Cotton and D Crookes are deemed to be related parties by virtue of being directors of the company.

Mr O Cotton, Miss J Cotton and Miss C Cotton are deemed to be related parties by virtue of being close family members of several of the directors.