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REGISTERED NUMBER: 11380300 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Environmental Focus Limited

Environmental Focus Limited (Registered number: 11380300)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Environmental Focus Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: G R Hill
Mrs A N Hill





REGISTERED OFFICE: 10 Heol y Sheet
North Cornelly
Bridgend
CF33 4EY





REGISTERED NUMBER: 11380300 (England and Wales)





ACCOUNTANTS: DGL Accountancy Services Limited
Chartered Certified Accountants
35 Hen Parc Avenue
Upper Killay
Swansea
SA2 7HA

Environmental Focus Limited (Registered number: 11380300)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,830 4,669

CURRENT ASSETS
Debtors 5 10,140 3,090
Cash at bank 73,193 93,340
83,333 96,430
CREDITORS
Amounts falling due within one year 6 13,224 31,494
NET CURRENT ASSETS 70,109 64,936
TOTAL ASSETS LESS CURRENT
LIABILITIES

73,939

69,605

CREDITORS
Amounts falling due after more than
one year

7

(8,333

)

(10,000

)

PROVISIONS FOR LIABILITIES 8 (730 ) (890 )
NET ASSETS 64,876 58,715

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 64,866 58,705
64,876 58,715

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

Environmental Focus Limited (Registered number: 11380300)

Balance Sheet - continued
31 May 2024


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 13 August 2024 and were signed on its behalf by:





G R Hill - Director


Environmental Focus Limited (Registered number: 11380300)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Environmental Focus 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
Computer equipment - 25% on reducing balance

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.

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.

Environmental Focus Limited (Registered number: 11380300)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 June 2023 10,749 1,193 11,942
Additions 329 - 329
At 31 May 2024 11,078 1,193 12,271
DEPRECIATION
At 1 June 2023 6,594 679 7,273
Charge for year 1,039 129 1,168
At 31 May 2024 7,633 808 8,441
NET BOOK VALUE
At 31 May 2024 3,445 385 3,830
At 31 May 2023 4,155 514 4,669

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 10,140 3,090

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 1,667 1,667
Corporation tax 3,950 15,307
Social security and other taxes 580 (1,416 )
VAT 3,848 4,719
Directors' current accounts 1,979 10,117
Accrued expenses 1,200 1,100
13,224 31,494

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.5.24 31.5.23
£    £   
Bank loan 8,333 10,000

Environmental Focus Limited (Registered number: 11380300)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

8. PROVISIONS FOR LIABILITIES
31.5.24 31.5.23
£    £   
Deferred tax 730 890

Deferred
tax
£   
Balance at 1 June 2023 890
Credit to Income Statement during year (160 )
Balance at 31 May 2024 730

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £10,000 (2023 - £24,850) were paid to the directors .

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G R Hill.