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REGISTERED NUMBER: SC097618 (Scotland)













Unaudited Financial Statements

FOR THE PERIOD

1 October 2022 to 29 September 2023

for

ENVIRONMENTAL AUTOMATICS LIMITED

ENVIRONMENTAL AUTOMATICS LIMITED (REGISTERED NUMBER: SC097618)






Contents of the Financial Statements
FOR THE PERIOD 1 OCTOBER 2022 TO 29 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ENVIRONMENTAL AUTOMATICS LIMITED

Company Information
FOR THE PERIOD 1 OCTOBER 2022 TO 29 SEPTEMBER 2023







DIRECTOR: Alasdair MacDonald





REGISTERED OFFICE: 6th Floor, Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC097618 (Scotland)





ACCOUNTANTS: Cornerstone Glasgow Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

ENVIRONMENTAL AUTOMATICS LIMITED (REGISTERED NUMBER: SC097618)

Balance Sheet
29 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,801 4,178

CURRENT ASSETS
Stocks 11,932 3,440
Debtors 5 23,072 40,950
Cash at bank 49,708 35,261
84,712 79,651
CREDITORS
Amounts falling due within one year 6 28,045 20,025
NET CURRENT ASSETS 56,667 59,626
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,468

63,804

CAPITAL AND RESERVES
Called up share capital 40,002 40,002
Retained earnings 19,466 23,802
SHAREHOLDERS' FUNDS 59,468 63,804

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 September 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 AUTOMATICS LIMITED (REGISTERED NUMBER: SC097618)

Balance Sheet - continued
29 SEPTEMBER 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 director and authorised for issue on 18 September 2024 and were signed by:





Alasdair MacDonald - Director


ENVIRONMENTAL AUTOMATICS LIMITED (REGISTERED NUMBER: SC097618)

Notes to the Financial Statements
FOR THE PERIOD 1 OCTOBER 2022 TO 29 SEPTEMBER 2023

1. STATUTORY INFORMATION

Environmental Automatics Limited is a private company, limited by shares , registered in Scotland. 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 etc - 25% on a reducing balance basis, 25% on a straight line basis and 15% on a reducing balance basis

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period 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.


ENVIRONMENTAL AUTOMATICS LIMITED (REGISTERED NUMBER: SC097618)

Notes to the Financial Statements - continued
FOR THE PERIOD 1 OCTOBER 2022 TO 29 SEPTEMBER 2023

2. ACCOUNTING POLICIES - continued
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 period 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.

Government grants
Government grants received in respect of expenditure charged to the profit and loss account during the year have been included in profit and loss.

Leasing and hire purchase commitments
Assets held under finance leases or hire purchase contracts are capitalised in the balance sheet under tangible fixed assets and depreciated over their useful economic lives. The capital element of the future payments is treated as a liability and the interest element charged to the profit and loss account.

Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the term of the agreement.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022
and 29 September 2023 52,252
DEPRECIATION
At 1 October 2022 48,074
Charge for period 1,377
At 29 September 2023 49,451
NET BOOK VALUE
At 29 September 2023 2,801
At 30 September 2022 4,178

ENVIRONMENTAL AUTOMATICS LIMITED (REGISTERED NUMBER: SC097618)

Notes to the Financial Statements - continued
FOR THE PERIOD 1 OCTOBER 2022 TO 29 SEPTEMBER 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 14,989 31,773
Other debtors 8,083 9,177
23,072 40,950

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 2,894 567
Taxation and social security 1,395 -
Other creditors 23,756 19,458
28,045 20,025