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REGISTERED NUMBER: 02837072 (England and Wales)















The Enviroshop Limited

Unaudited Financial Statements

for the Year Ended 30 September 2024






The Enviroshop Limited (Registered number: 02837072)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


The Enviroshop Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: R A F Lloyd



REGISTERED OFFICE: 4 King Square
Bridgwater
Somerset
TA6 3YF



REGISTERED NUMBER: 02837072 (England and Wales)



ACCOUNTANTS: Maxwells
Chartered Accountants
4 King Square
Bridgwater
Somerset
TA6 3YF



BANKERS: Lloyds Bank plc
25 Cornhill
Bridgwater
Somerset
TA6 3AY

The Enviroshop Limited (Registered number: 02837072)

Abridged Statement of Financial Position
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 80,208 113,583

CURRENT ASSETS
Debtors - 23,200
Cash at bank 253 4,115
253 27,315
CREDITORS
Amounts falling due within one year 96,572 121,562
NET CURRENT LIABILITIES (96,319 ) (94,247 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(16,111

)

19,336

CREDITORS
Amounts falling due after more than one
year

-

19,257
NET (LIABILITIES)/ASSETS (16,111 ) 79

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (16,211 ) (21 )
SHAREHOLDERS' FUNDS (16,111 ) 79

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

The Enviroshop Limited (Registered number: 02837072)

Abridged Statement of Financial Position - continued
30 September 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 director and authorised for issue on 20 November 2024 and were signed by:





R A F Lloyd - Director


The Enviroshop Limited (Registered number: 02837072)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

The Enviroshop 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 financial statements have been prepared in accordance with applicable accounting standards and estimation techniques, and on a going concern basis, which assumes the continued support of the related parties.

At the time of approving the financial statements the director has a reasonable expectation that the Company has adequate resources to continue in operation existence for the foreseeable future.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost and 25% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

The Enviroshop Limited (Registered number: 02837072)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. ACCOUNTING POLICIES - continued

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023 129,000
Disposals (6,000 )
At 30 September 2024 123,000
DEPRECIATION
At 1 October 2023 15,417
Charge for year 28,500
Eliminated on disposal (1,125 )
At 30 September 2024 42,792
NET BOOK VALUE
At 30 September 2024 80,208
At 30 September 2023 113,583

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 October 2023
and 30 September 2024 58,000
DEPRECIATION
At 1 October 2023 1,209
Charge for year 14,500
At 30 September 2024 15,709
NET BOOK VALUE
At 30 September 2024 42,291
At 30 September 2023 56,791

The Enviroshop Limited (Registered number: 02837072)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.9.24 30.9.23
£    £   
Net obligations repayable:
Within one year 12,195 23,148
Between one and five years - 19,257
12,195 42,405

Non-cancellable operating leases
30.9.24 30.9.23
£    £   
Between one and five years 73,750 101,250

7. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Hire purchase contracts 12,195 42,405

Amounts owed under hire purchase contracts are secured over the specific assets financed.

8. RELATED PARTY DISCLOSURES

The company owed £74,822 (2023: £85,304 to Cool Stop Air-Conditioning Limited, and owes £555 (2023: £555) to Vidoflex Limited at the year-end. Both companies were controlled by the director.

Any trade with these related companies is at arms length and current market value.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R A F Lloyd.