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REGISTERED NUMBER: 05636415 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

T & S Environmental Limited

T & S Environmental Limited (Registered number: 05636415)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


T & S Environmental Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: B C Rees
A E Rees





REGISTERED OFFICE: 9 Palmers Avenue
Grays
Essex
RM17 5TX





REGISTERED NUMBER: 05636415 (England and Wales)





ACCOUNTANTS: Cooper & Co
9 Palmers Avenue
Grays
Essex
RM17 5TX

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
T & S Environmental Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of T & S Environmental Limited for the year ended 30 November 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of T & S Environmental Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of T & S Environmental Limited and state those matters that we have agreed to state to the Board of Directors of T & S Environmental Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that T & S Environmental Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of T & S Environmental Limited. You consider that T & S Environmental Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of T & S Environmental Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Cooper & Co
9 Palmers Avenue
Grays
Essex
RM17 5TX


28 August 2024

T & S Environmental Limited (Registered number: 05636415)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 284,249 342,366
Investments 5 70,000 70,000
354,249 412,366

CURRENT ASSETS
Stocks 5,840 17,560
Debtors 6 595,197 425,017
Cash at bank and in hand 578,493 337,796
1,179,530 780,373
CREDITORS
Amounts falling due within one year 7 530,467 399,063
NET CURRENT ASSETS 649,063 381,310
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,003,312

793,676

CREDITORS
Amounts falling due after more than
one year

8

(17,500

)

(47,170

)

PROVISIONS FOR LIABILITIES (31,965 ) (36,003 )
NET ASSETS 953,847 710,503

T & S Environmental Limited (Registered number: 05636415)

Balance Sheet - continued
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9 953,747 710,403
SHAREHOLDERS' FUNDS 11 953,847 710,503

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.

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 28 August 2024 and were signed on its behalf by:





B C Rees - Director


T & S Environmental Limited (Registered number: 05636415)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

T & S 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.

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 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 profit or loss on a straight line basis over the period of the lease.

T & S Environmental Limited (Registered number: 05636415)

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 12 (2022 - 12 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 762,617
Additions 40,450
Disposals (156,840 )
At 30 November 2023 646,227
DEPRECIATION
At 1 December 2022 420,251
Charge for year 72,869
Eliminated on disposal (131,142 )
At 30 November 2023 361,978
NET BOOK VALUE
At 30 November 2023 284,249
At 30 November 2022 342,366

5. FIXED ASSET INVESTMENTS
Other
loans
£   
At 1 December 2022
and 30 November 2023 70,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 393,267 279,469
Other debtors 201,930 145,548
595,197 425,017

T & S Environmental Limited (Registered number: 05636415)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 19,670 23,853
Trade creditors 275,176 236,807
Taxation and social security 148,452 112,208
Other creditors 77,169 16,195
530,467 399,063

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans 17,500 27,500
Hire purchase contracts - 19,670
17,500 47,170

9. RESERVES
Retained
earnings
£   

At 1 December 2022 710,403
Profit for the year 424,102
Dividends (180,758 )
At 30 November 2023 953,747

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

30.11.23 30.11.22
£    £   
B C Rees
Balance outstanding at start of year - -
Amounts advanced 145,000 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 145,000 -

T & S Environmental Limited (Registered number: 05636415)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

11. RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS
30.11.23 30.11.22
£    £   
Profit for the financial year 424,102 477,306
Dividends (180,758 ) (206,618 )
Net addition to shareholders' funds 243,344 270,688
Opening shareholders' funds 710,503 439,815
Closing shareholders' funds 953,847 710,503