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REGISTERED NUMBER: 04330320 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Environmental Protection Strategies
Limited

Environmental Protection Strategies
Limited (Registered number: 04330320)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Environmental Protection Strategies
Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: W H Evans
G Lock
S Bullock
S Bullock





SECRETARY: W H Evans





REGISTERED OFFICE: 7B Caxton House
Broad Street
Cambourne
Cambridge
Cambridgeshire
CB23 6JN





REGISTERED NUMBER: 04330320 (England and Wales)





ACCOUNTANTS: Tyrrell Accountants
Unit D
South Cambs Business Park
Sawston
Cambridge
Cambridgeshire
CB22 3JH

Environmental Protection Strategies
Limited (Registered number: 04330320)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 44,850 61,205
Investments 5 647,957 647,957
692,807 709,162

CURRENT ASSETS
Debtors 6 872,259 621,751
Cash at bank and in hand 95,642 163,378
967,901 785,129
CREDITORS
Amounts falling due within one year 7 793,327 674,378
NET CURRENT ASSETS 174,574 110,751
TOTAL ASSETS LESS CURRENT
LIABILITIES

867,381

819,913

CREDITORS
Amounts falling due after more than one
year

8

152,033

315,834
NET ASSETS 715,348 504,079

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Other reserves 23,277 23,277
Retained earnings 691,071 479,802
SHAREHOLDERS' FUNDS 715,348 504,079

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.

Environmental Protection Strategies
Limited (Registered number: 04330320)

Balance Sheet - 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 29 August 2024 and were signed on its behalf by:





G Lock - Director


Environmental Protection Strategies
Limited (Registered number: 04330320)

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

1. STATUTORY INFORMATION

Environmental Protection Strategies 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.

Preparation of consolidated financial statements
The financial statements contain information about Environmental Protection Strategies Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 etc - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

Environmental Protection Strategies
Limited (Registered number: 04330320)

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

2. ACCOUNTING POLICIES - continued

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.

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 29 (2022 - 28 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022
and 30 November 2023 303,345
DEPRECIATION
At 1 December 2022 242,140
Charge for year 16,355
At 30 November 2023 258,495
NET BOOK VALUE
At 30 November 2023 44,850
At 30 November 2022 61,205

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 December 2022
and 30 November 2023 647,957
NET BOOK VALUE
At 30 November 2023 647,957
At 30 November 2022 647,957

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 729,758 531,580
Amounts owed by group undertakings 74,351 20,064
Other debtors 68,150 70,107
872,259 621,751

Environmental Protection Strategies
Limited (Registered number: 04330320)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 75,163 75,000
Trade creditors 203,263 216,309
Amounts owed to group undertakings 133,488 -
Taxation and social security 260,359 158,093
Other creditors 121,054 224,976
793,327 674,378

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 122,033 195,834
Other creditors 30,000 120,000
152,033 315,834