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Registered number: 04911460
Environmental Noise Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Lewis's
Windsor House
44 High Road, Balby
Doncaster
South Yorkshire
DN4 0PL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04911460
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 80,092 55,264
80,092 55,264
CURRENT ASSETS
Debtors 5 194,152 239,052
Investments 6 48,907 42,108
Cash at bank and in hand 515,242 619,830
758,301 900,990
Creditors: Amounts Falling Due Within One Year 7 (76,038 ) (142,718 )
NET CURRENT ASSETS (LIABILITIES) 682,263 758,272
TOTAL ASSETS LESS CURRENT LIABILITIES 762,355 813,536
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (20,023 ) (10,500 )
NET ASSETS 742,332 803,036
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 742,330 803,034
SHAREHOLDERS' FUNDS 742,332 803,036
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Page 2
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Poulton
Director
19/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Environmental Noise Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04911460 . The registered office is Suite 24, Doncaster Business Innovation Centre, Ten Pound Walk, Doncaster, South Yorkshire, DN4 5HX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts, rebates and value added taxes. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 9)
10 9
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2023 171,727 30,926 22,094 224,747
Additions 5,163 46,549 1,399 53,111
Disposals - (13,110 ) - (13,110 )
As at 31 May 2024 176,890 64,365 23,493 264,748
Depreciation
As at 1 June 2023 132,737 21,140 15,606 169,483
Provided during the period 10,489 9,814 3,832 24,135
Disposals - (8,962 ) - (8,962 )
As at 31 May 2024 143,226 21,992 19,438 184,656
Net Book Value
As at 31 May 2024 33,664 42,373 4,055 80,092
As at 1 June 2023 38,990 9,786 6,488 55,264
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 185,787 190,009
Other debtors 8,365 49,043
194,152 239,052
6. Current Asset Investments
2024 2023
£ £
Unlisted investments 48,907 42,108
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,673 27,174
Other creditors 15,263 4,267
Taxation and social security 53,102 111,277
76,038 142,718
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 20,023 10,500
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9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 June 2023 10,500 10,500
Additions 9,523 9,523
Balance at 31 May 2024 20,023 20,023
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
11. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 100,000 100,000
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