Silverfin false false 31/12/2023 01/01/2023 31/12/2023 J A M Huijben 04/08/2021 P Rowbottom 04/08/2021 S Rowbottom 04/08/2021 25 September 2024 The principal activity of the Company during the financial year was the treatment and disposal of hazardous waste. 13545991 2023-12-31 13545991 bus:Director1 2023-12-31 13545991 bus:Director2 2023-12-31 13545991 bus:Director3 2023-12-31 13545991 2022-12-31 13545991 core:CurrentFinancialInstruments 2023-12-31 13545991 core:CurrentFinancialInstruments 2022-12-31 13545991 core:ShareCapital 2023-12-31 13545991 core:ShareCapital 2022-12-31 13545991 core:RetainedEarningsAccumulatedLosses 2023-12-31 13545991 core:RetainedEarningsAccumulatedLosses 2022-12-31 13545991 core:ComputerEquipment 2022-12-31 13545991 core:ComputerEquipment 2023-12-31 13545991 bus:OrdinaryShareClass1 2023-12-31 13545991 2023-01-01 2023-12-31 13545991 bus:FilletedAccounts 2023-01-01 2023-12-31 13545991 bus:SmallEntities 2023-01-01 2023-12-31 13545991 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 13545991 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13545991 bus:Director1 2023-01-01 2023-12-31 13545991 bus:Director2 2023-01-01 2023-12-31 13545991 bus:Director3 2023-01-01 2023-12-31 13545991 core:ComputerEquipment core:TopRangeValue 2023-01-01 2023-12-31 13545991 2021-08-04 2022-12-31 13545991 core:ComputerEquipment 2023-01-01 2023-12-31 13545991 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 13545991 bus:OrdinaryShareClass1 2021-08-04 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 13545991 (England and Wales)

ENVIRON DI LIMITED

Unaudited Financial Statements
For the financial year ended 31 December 2023
Pages for filing with the registrar

ENVIRON DI LIMITED

Unaudited Financial Statements

For the financial year ended 31 December 2023

Contents

ENVIRON DI LIMITED

STATEMENT OF FINANCIAL POSITION

As at 31 December 2023
ENVIRON DI LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2023
Note 31.12.2023 31.12.2022
£ £
Fixed assets
Tangible assets 3 1,708 0
1,708 0
Current assets
Debtors 4 137,722 100
Cash at bank and in hand 734,484 72,337
872,206 72,437
Creditors: amounts falling due within one year 5 ( 837,323) ( 59,300)
Net current assets 34,883 13,137
Total assets less current liabilities 36,591 13,137
Net assets 36,591 13,137
Capital and reserves
Called-up share capital 6 100 100
Profit and loss account 36,491 13,037
Total shareholders' funds 36,591 13,137

For the financial year ending 31 December 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Environ Di Limited (registered number: 13545991) were approved and authorised for issue by the Board of Directors on 25 September 2024. They were signed on its behalf by:

S Rowbottom
Director
ENVIRON DI LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
ENVIRON DI LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Environ Di Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 4, Watford Bridge Industrial Estate Watford Bridge Road, New Mills, High Peak, SK22 4HJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The length of the previous reporting period was extended to 17 months, therefore comparative amounts presented in the financial statements are not entirely comparable.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows:

Computer equipment 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

Year ended
31.12.2023
Period from
04.08.2021 to
31.12.2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 3 3

3. Tangible assets

Computer equipment Total
£ £
Cost
At 01 January 2023 0 0
Additions 1,943 1,943
At 31 December 2023 1,943 1,943
Accumulated depreciation
At 01 January 2023 0 0
Charge for the financial year 235 235
At 31 December 2023 235 235
Net book value
At 31 December 2023 1,708 1,708
At 31 December 2022 0 0

4. Debtors

31.12.2023 31.12.2022
£ £
Trade debtors 136,665 0
Amounts owed by Group undertakings 50 50
Other debtors 1,007 50
137,722 100

5. Creditors: amounts falling due within one year

31.12.2023 31.12.2022
£ £
Trade creditors 42,841 957
Accruals and deferred income 693,660 50,301
Taxation and social security 100,822 8,042
837,323 59,300

6. Called-up share capital

31.12.2023 31.12.2022
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100