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REGISTERED NUMBER: 06241918 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

COUNTYCLEAN ENVIRONMENTAL SERVICES LTD

COUNTYCLEAN ENVIRONMENTAL SERVICES LTD (REGISTERED NUMBER: 06241918)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COUNTYCLEAN ENVIRONMENTAL SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: M J V Walker
Mrs D L Walker
Mrs D C Prince





SECRETARY: Mrs D L Walker





REGISTERED OFFICE: Pacific House
Sovereign Harbour Innovation Park
Eastbourne
East Sussex
BN23 6FA





REGISTERED NUMBER: 06241918 (England and Wales)





AUDITORS: Watson Associates (Audit Services) Ltd
Statutory Auditor
30 - 34 North Street
Hailsham
East Sussex
BN27 1DW

COUNTYCLEAN ENVIRONMENTAL SERVICES LTD (REGISTERED NUMBER: 06241918)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,149,017 192,053

CURRENT ASSETS
Stocks 197,726 171,817
Debtors 5 4,178,850 3,904,902
Cash at bank 934,788 120,188
5,311,364 4,196,907
CREDITORS
Amounts falling due within one year 6 (2,656,145 ) (2,200,285 )
NET CURRENT ASSETS 2,655,219 1,996,622
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,804,236

2,188,675

CREDITORS
Amounts falling due after more than one
year

7

(744,823

)

(83,828

)
NET ASSETS 3,059,413 2,104,847

CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 6,541 -
Retained earnings 3,052,772 2,104,747
SHAREHOLDERS' FUNDS 3,059,413 2,104,847

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 October 2024 and were signed on its behalf by:





M J V Walker - Director


COUNTYCLEAN ENVIRONMENTAL SERVICES LTD (REGISTERED NUMBER: 06241918)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Countyclean Environmental Services Ltd 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the recognition of certain assets and liabilities measured at fair value.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Depreciation
The company exercises judgement to determine useful lives and residual values of property, plant and equipment. The assets are depreciated down to their residual values over their estimated useful lives.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

The company recognises revenue when the significant risks and rewards of ownership have been transferred to the buyer; the company retains no continuing involvement or control over the goods; the amount of revenue can be measured reliably; and when it is probable that future economic benefits will flow to the entity.

COUNTYCLEAN ENVIRONMENTAL SERVICES LTD (REGISTERED NUMBER: 06241918)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Tangible assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings - 2% straight line
Plant and machinery - 20% straight line
Fixture and fittings - 20% straight line
Motor vehicles - 10% straight line
Commercial vehicles - 10% straight line

The assets' residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

Commercial vehicles are initially measured at cost. Subsequently commercial vehicles whose fair value can be measured reliably are measured at fair value. If an asset’s carrying amount is increased as a result of a revaluation, the increase shall be recognised in other comprehensive income and accumulated in equity.
However, the increase shall be recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss.

The decrease of an asset’s carrying amount as a result of a revaluation shall be recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity, in respect of that asset. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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

Cost is calculated on a first in, first out basis and includes all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

Net realisable value is based on estimated selling price less costs to complete and sell.

At the end of each reporting period stocks and work in progress are assessed for impairment. If any stock or work in progress is impaired, it is reduced to its net realisable value and an impairment charge is recognised in the income statement. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the income statement.

COUNTYCLEAN ENVIRONMENTAL SERVICES LTD (REGISTERED NUMBER: 06241918)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 44 (2023 - 40 ) .

COUNTYCLEAN ENVIRONMENTAL SERVICES LTD (REGISTERED NUMBER: 06241918)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST OR VALUATION
At 1 May 2023 44,494 354,068 432,665
Additions - 27,568 27,912
Disposals - (23,165 ) -
Revaluations - - -
At 30 April 2024 44,494 358,471 460,577
DEPRECIATION
At 1 May 2023 10,347 334,041 294,786
Charge for year 890 9,428 39,056
Eliminated on disposal - - -
Revaluation adjustments - - -
At 30 April 2024 11,237 343,469 333,842
NET BOOK VALUE
At 30 April 2024 33,257 15,002 126,735
At 30 April 2023 34,147 20,027 137,879

Motor Commercial
vehicles vehicles Totals
£    £    £   
COST OR VALUATION
At 1 May 2023 - - 831,227
Additions - 1,221,420 1,276,900
Disposals - (240,253 ) (263,418 )
Revaluations - (23,667 ) (23,667 )
At 30 April 2024 - 957,500 1,821,042
DEPRECIATION
At 1 May 2023 - - 639,174
Charge for year - 34,212 83,586
Eliminated on disposal (16,523 ) (4,004 ) (20,527 )
Revaluation adjustments - (30,208 ) (30,208 )
At 30 April 2024 (16,523 ) - 672,025
NET BOOK VALUE
At 30 April 2024 16,523 957,500 1,149,017
At 30 April 2023 - - 192,053

COUNTYCLEAN ENVIRONMENTAL SERVICES LTD (REGISTERED NUMBER: 06241918)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 30 April 2024 is represented by:

Fixtures
Freehold Plant and and Commercial
property machinery fittings vehicles Totals
£    £    £    £    £   
Valuation in 2024 - - - (23,667 ) (23,667 )
Cost 44,494 358,471 460,577 981,167 1,844,709
44,494 358,471 460,577 957,500 1,821,042

If commercial vehicles had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 981,167 668,355
Aggregate depreciation 30,208 467,103

Value of land in freehold land and buildings 44,494 210,252

Commercial vehicles were valued on an open market basis on 30 April 2024 by OC Mechanical Services .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Commercial
machinery vehicles Totals
£    £    £   
COST OR VALUATION
At 1 May 2023 21,225 - 21,225
Additions - 1,221,420 1,221,420
Disposals - (240,253 ) (240,253 )
Revaluations - (23,667 ) (23,667 )
At 30 April 2024 21,225 957,500 978,725
DEPRECIATION
At 1 May 2023 21,225 - 21,225
Charge for year - 34,212 34,212
Eliminated on disposal - (4,004 ) (4,004 )
Revaluation adjustments - (30,208 ) (30,208 )
At 30 April 2024 21,225 - 21,225
NET BOOK VALUE
At 30 April 2024 - 957,500 957,500
At 30 April 2023 - - -

COUNTYCLEAN ENVIRONMENTAL SERVICES LTD (REGISTERED NUMBER: 06241918)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,482,478 932,254
Amounts owed by group undertakings 2,357,885 2,694,565
Other debtors 338,487 278,083
4,178,850 3,904,902

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 1,096,463 920,504
Hire purchase contracts (see note 8) 239,153 8,507
Trade creditors 736,733 664,140
Amounts owed to group undertakings 151,150 186,660
Taxation and social security 312,265 358,839
Other creditors 120,381 61,635
2,656,145 2,200,285

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 55,883
Hire purchase contracts (see note 8) 744,823 27,945
744,823 83,828

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 239,153 8,507
Between one and five years 744,823 27,945
983,976 36,452

Non-cancellable operating leases
2024 2023
£    £   
Within one year 287,051 264,829
Between one and five years 733,710 856,526
In more than five years 231,262 306,266
1,252,023 1,427,621

COUNTYCLEAN ENVIRONMENTAL SERVICES LTD (REGISTERED NUMBER: 06241918)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Revaluation
reserve
£   
Revaluation reserve 6,541

At 30 April 2024 6,541

11. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

John Charles Males (Senior Statutory Auditor)
for and on behalf of Watson Associates (Audit Services) Ltd

12. CAPITAL COMMITMENTS
2024 2023
£    £   
Contracted but not provided for in the
financial statements 729,000 -

13. RELATED PARTY DISCLOSURES

At the balance sheet date an amount of £2,357,884 (2023: £2,694,565) was due from the parent company. The balance consisted of costs paid on behalf of the parent company.

During the year sales to group companies totalled £nil (2023: £nil); purchases from group companies totalled £nil (2023: £nil); management charges received totalled £415,000 (2023: £240,000); and, costs recharged to fellow group companies amounted to £171,269 (2023: £141,458). At the balance sheet date the amounts owed by group companies totalled £nil (2023: £nil). At the balance sheet date the amounts due to group companies totalled £151,150 (2023: £186,660).