IRIS Accounts Production v24.2.0.383 06488393 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh064883932023-03-31064883932024-03-31064883932023-04-012024-03-31064883932022-03-31064883932022-04-012023-03-31064883932023-03-3106488393ns15:EnglandWales2023-04-012024-03-3106488393ns14:PoundSterling2023-04-012024-03-3106488393ns10:Director12023-04-012024-03-3106488393ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3106488393ns10:SmallEntities2023-04-012024-03-3106488393ns10:AuditExemptWithAccountantsReport2023-04-012024-03-3106488393ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3106488393ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3106488393ns10:FullAccounts2023-04-012024-03-3106488393ns10:Director22023-04-012024-03-3106488393ns10:Director32023-04-012024-03-3106488393ns10:RegisteredOffice2023-04-012024-03-3106488393ns5:CurrentFinancialInstruments2024-03-3106488393ns5:CurrentFinancialInstruments2023-03-3106488393ns5:Non-currentFinancialInstruments2024-03-3106488393ns5:Non-currentFinancialInstruments2023-03-3106488393ns5:ShareCapital2024-03-3106488393ns5:ShareCapital2023-03-3106488393ns5:RetainedEarningsAccumulatedLosses2024-03-3106488393ns5:RetainedEarningsAccumulatedLosses2023-03-3106488393ns5:PlantMachinery2023-04-012024-03-3106488393ns5:FurnitureFittings2023-04-012024-03-3106488393ns5:MotorVehicles2023-04-012024-03-3106488393ns5:ComputerEquipment2023-04-012024-03-3106488393ns5:PlantMachinery2023-03-3106488393ns5:FurnitureFittings2023-03-3106488393ns5:MotorVehicles2023-03-3106488393ns5:ComputerEquipment2023-03-3106488393ns5:PlantMachinery2024-03-3106488393ns5:FurnitureFittings2024-03-3106488393ns5:MotorVehicles2024-03-3106488393ns5:ComputerEquipment2024-03-3106488393ns5:PlantMachinery2023-03-3106488393ns5:FurnitureFittings2023-03-3106488393ns5:MotorVehicles2023-03-3106488393ns5:ComputerEquipment2023-03-3106488393ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3106488393ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31
















Envira-Mech Services Limited

Financial Statements for the Year Ended 31 March 2024






Envira-Mech Services Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: S Downs
I D Harvey
A G Wright





REGISTERED OFFICE: Unit B Yeo Bank 3 Business Park
Kenn Road
Clevedon
North Somerset
BS21 6TH





REGISTERED NUMBER: 06488393 (England and Wales)





ACCOUNTANTS: BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Envira-Mech Services 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 Envira-Mech Services Limited for the year ended 31 March 2024 which comprise the Profit & Loss Account, Balance Sheet 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 Envira-Mech Services 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 Envira-Mech Services Limited and state those matters that we have agreed to state to the Board of Directors of Envira-Mech Services 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 Envira-Mech Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Envira-Mech Services 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 Envira-Mech Services Limited. You consider that Envira-Mech Services 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 Envira-Mech Services 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.






BPU Limited
Chartered Accountants


18 October 2024

Envira-Mech Services Limited (Registered number: 06488393)

Balance Sheet
31 March 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 3 166,375 184,712

CURRENT ASSETS
Stocks 2,000 2,000
Debtors 4 4,594,072 3,840,891
Cash at bank 416,209 6,129
5,012,281 3,849,020
CREDITORS
Amounts falling due within one year 5 2,370,209 1,733,301
NET CURRENT ASSETS 2,642,072 2,115,719
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,808,447

2,300,431

CREDITORS
Amounts falling due after more than
one year

6

(65,962

)

(42,102

)

PROVISIONS FOR LIABILITIES (41,000 ) (45,000 )
NET ASSETS 2,701,485 2,213,329

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 2,700,485 2,212,329
SHAREHOLDERS' FUNDS 2,701,485 2,213,329

Envira-Mech Services Limited (Registered number: 06488393)

Balance Sheet - continued
31 March 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 October 2024 and were signed on its behalf by:





A G Wright - Director


Envira-Mech Services Limited (Registered number: 06488393)

Notes to the Financial Statements
for the Year Ended 31 March 2024


1. 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 - 20% straight line
Fixtures and fittings - 20% straight line
Motor vehicles - 25% reducing balance
Computer equipment - 33% straight line

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

Envira-Mech Services Limited (Registered number: 06488393)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


1. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives.

The interest element of the rental obligations is charged to the profit and loss account on a straight line basis over the lease term.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pension costs
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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2023 - 30 ) .

3. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£ £ £ £ £
COST
At 1 April 2023 57,087 126,497 262,777 101,932 548,293
Additions - - 55,449 1,070 56,519
Disposals - - (41,115 ) - (41,115 )
At 31 March 2024 57,087 126,497 277,111 103,002 563,697
DEPRECIATION
At 1 April 2023 57,087 102,638 111,968 91,888 363,581
Charge for year - 17,195 38,402 6,727 62,324
Eliminated on disposal - - (28,583 ) - (28,583 )
At 31 March 2024 57,087 119,833 121,787 98,615 397,322
NET BOOK VALUE
At 31 March 2024 - 6,664 155,324 4,387 166,375
At 31 March 2023 - 23,859 150,809 10,044 184,712

Envira-Mech Services Limited (Registered number: 06488393)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 1,147,610 984,585
Amounts owed by group undertakings 3,105,462 2,635,123
Other debtors & prepayments 341,000 221,183
4,594,072 3,840,891

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts - 143,101
Hire purchase contracts 30,570 27,595
Trade creditors 1,793,791 1,291,667
Taxes & social security costs 253,644 67,931
Other creditors & accruals 292,204 203,007
2,370,209 1,733,301

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£ £
Hire purchase contracts 65,962 42,102

7. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£ £
Hire purchase contracts 96,532 69,697

The hire purchase contracts are secured over the assets concerned.

8. OTHER FINANCIAL COMMITMENTS

Financial commitments in respect of non-cancellable operating leases as at the balance sheet date was £146,157 (2023 - £183,333).

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Envira-Mech Services Holdings Limited.