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REGISTERED NUMBER: 07333162 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

ENVIRONMENT ANALYST LIMITED

ENVIRONMENT ANALYST LIMITED (REGISTERED NUMBER: 07333162)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

ENVIRONMENT ANALYST LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: J T Rose
S Foxon
R Griffiths





REGISTERED OFFICE: Kingsland House
39 Abbey Foregate
Shrewsbury
Shropshire
SY2 6BL





REGISTERED NUMBER: 07333162 (England and Wales)





ACCOUNTANTS: D.R.E. & Co. Limited
Chartered Accountants
Kingsland House
39 Abbey Foregate
Shrewsbury
Shropshire
SY2 6BL

ENVIRONMENT ANALYST LIMITED (REGISTERED NUMBER: 07333162)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 37,658 42,565
Tangible assets 6 5,704 4,163
43,362 46,728

CURRENT ASSETS
Stocks 7 513 513
Debtors 8 208,821 138,036
Cash at bank 115,440 43,631
324,774 182,180
CREDITORS
Amounts falling due within one year 9 527,229 373,565
NET CURRENT LIABILITIES (202,455 ) (191,385 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(159,093

)

(144,657

)

CREDITORS
Amounts falling due after more than one
year

10

192,482

217,295

CAPITAL AND RESERVES
Called up share capital 178 220
Retained earnings (351,753 ) (362,172 )
SHAREHOLDERS' FUNDS (351,575 ) (361,952 )
(159,093 ) (144,657 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

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

ENVIRONMENT ANALYST LIMITED (REGISTERED NUMBER: 07333162)

BALANCE SHEET - continued
31 DECEMBER 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 5 September 2024 and were signed on its behalf by:





J T Rose - Director


ENVIRONMENT ANALYST LIMITED (REGISTERED NUMBER: 07333162)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Environment Analyst 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The company receives subscriptions in advance and the directors utilise this forward cash flow to fund day to day requirements of the business.

The financial statements are presented in Sterling (£), rounded to the nearest £1.

Turnover
Turnover represents invoiced goods and services, excluding value added tax, after adjusting for subscriptions paid in advance.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of businesses in 2011 and 2014, are being amortised evenly over their estimated useful lives of six years. The company, acquired another business in 2013, which being amortised evenly over its estimated useful life of three years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on cost
Computer equipment - 25% on cost

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

ENVIRONMENT ANALYST LIMITED (REGISTERED NUMBER: 07333162)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

3. ACCOUNTING POLICIES - continued

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit and loss.
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

Basic financial liabilities including trade and other creditors are initially recognised at transaction price and subsequently carried at amortised cost.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Going concern
At balance sheet date the company had net liabilities of £351,575 (2022: £361,952). The company relies on the continued support of the directors who have provided loans to enable the company to meet its liabilities when they fall due. The directors have reviewed the position and consider that the going concern basis of preparation is appropriate and there are no plans to withdraw this support in the foreseeable future.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 12 ) .

ENVIRONMENT ANALYST LIMITED (REGISTERED NUMBER: 07333162)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

5. INTANGIBLE FIXED ASSETS
Development
Goodwill costs Totals
£    £    £   
COST
At 1 January 2023 237,500 62,046 299,546
Additions - 14,667 14,667
At 31 December 2023 237,500 76,713 314,213
AMORTISATION
At 1 January 2023 237,500 19,481 256,981
Amortisation for year - 19,574 19,574
At 31 December 2023 237,500 39,055 276,555
NET BOOK VALUE
At 31 December 2023 - 37,658 37,658
At 31 December 2022 - 42,565 42,565

6. TANGIBLE FIXED ASSETS
Office Computer
equipment equipment Totals
£    £    £   
COST
At 1 January 2023 1,999 4,662 6,661
Additions 358 3,530 3,888
At 31 December 2023 2,357 8,192 10,549
DEPRECIATION
At 1 January 2023 755 1,743 2,498
Charge for year 731 1,616 2,347
At 31 December 2023 1,486 3,359 4,845
NET BOOK VALUE
At 31 December 2023 871 4,833 5,704
At 31 December 2022 1,244 2,919 4,163

7. STOCKS
31.12.23 31.12.22
£    £   
Stocks 513 513

ENVIRONMENT ANALYST LIMITED (REGISTERED NUMBER: 07333162)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 188,571 93,360
Other debtors 6,922 -
Prepayments 13,328 44,676
208,821 138,036

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 11,150 9,994
Trade creditors 42,712 37,244
Social security and other taxes 20,294 31,340
VAT 13,955 1,262
Other creditors 11,942 5,023
Accruals and deferred income 426,666 288,145
Deferred government grants 510 557
527,229 373,565

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans - 1-2 years 9,832 10,152
Bank loans - 2-5 years 3,936 14,823
Directors' loan accounts 178,714 191,810
Deferred government grants - 510
192,482 217,295

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J T Rose.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ENVIRONMENT ANALYST 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 Environment Analyst Limited for the year ended 31 December 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Environment Analyst 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 Environment Analyst Limited and state those matters that we have agreed to state to the Board of Directors of Environment Analyst Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Environment Analyst Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Environment Analyst 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 Environment Analyst Limited. You consider that Environment Analyst 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 Environment Analyst 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.






D.R.E. & Co. Limited
Chartered Accountants
Kingsland House
39 Abbey Foregate
Shrewsbury
Shropshire
SY2 6BL


6 September 2024