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REGISTERED NUMBER: 07611006 (England and Wales)















Financial Statements for the Year Ended 29 April 2024

for

Environmental Detection Surveys Limited

Environmental Detection Surveys Limited (Registered number: 07611006)






Contents of the Financial Statements
for the Year Ended 29 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Environmental Detection Surveys Limited

Company Information
for the Year Ended 29 April 2024







DIRECTORS: W V Johnson
N Brown





REGISTERED OFFICE: 113a Hampton Road
Southport
Merseyside
PR8 5DY





REGISTERED NUMBER: 07611006 (England and Wales)





ACCOUNTANTS: Cobham Murphy
116 Duke Street
Liverpool
Merseyside
L1 5JW

Environmental Detection Surveys Limited (Registered number: 07611006)

Balance Sheet
29 April 2024

29.4.24 29.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 257,704 289,419
257,704 289,419

CURRENT ASSETS
Stocks 14,250 14,980
Debtors 6 804,047 833,413
Cash at bank 154,246 126,247
972,543 974,640
CREDITORS
Amounts falling due within one year 7 519,295 415,897
NET CURRENT ASSETS 453,248 558,743
TOTAL ASSETS LESS CURRENT
LIABILITIES

710,952

848,162

CREDITORS
Amounts falling due after more than one
year

8

(75,490

)

(77,209

)

PROVISIONS FOR LIABILITIES (60,457 ) (64,444 )
NET ASSETS 575,005 706,509

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 574,904 706,408
575,005 706,509

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 April 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.

Environmental Detection Surveys Limited (Registered number: 07611006)

Balance Sheet - continued
29 April 2024


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 Board of Directors and authorised for issue on 28 January 2025 and were signed on its behalf by:





W V Johnson - Director


Environmental Detection Surveys Limited (Registered number: 07611006)

Notes to the Financial Statements
for the Year Ended 29 April 2024

1. STATUTORY INFORMATION

Environmental Detection Surveys 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

These financial statements have been prepared in accordance with Financial Reporting Standard 102 ''The Financial Reporting Standard in the UK and Republic of Ireland'' including provisions of Section 1A ''Small Entities'' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention and prepared on a going concern basis, management have determined the Covid - 19 pandemic is not expected to have significant impact on the entity's ability to continue as a going concern.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

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

Financial instruments
Other loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at 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 and loss.


Environmental Detection Surveys Limited (Registered number: 07611006)

Notes to the Financial Statements - continued
for the Year Ended 29 April 2024

2. ACCOUNTING POLICIES - continued
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.

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

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 31 (2023 - 31 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 30 April 2023
and 29 April 2024 150,000
AMORTISATION
At 30 April 2023
and 29 April 2024 150,000
NET BOOK VALUE
At 29 April 2024 -
At 29 April 2023 -

Environmental Detection Surveys Limited (Registered number: 07611006)

Notes to the Financial Statements - continued
for the Year Ended 29 April 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 30 April 2023 1,254,762
Additions 69,829
Disposals (31,667 )
At 29 April 2024 1,292,924
DEPRECIATION
At 30 April 2023 965,343
Charge for year 69,877
At 29 April 2024 1,035,220
NET BOOK VALUE
At 29 April 2024 257,704
At 29 April 2023 289,419

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

Plant and
machinery
etc
£   
COST
At 30 April 2023 222,545
Disposals (31,667 )
At 29 April 2024 190,878
DEPRECIATION
At 30 April 2023 104,595
Charge for year 26,226
At 29 April 2024 130,821
NET BOOK VALUE
At 29 April 2024 60,057
At 29 April 2023 117,950

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.4.24 29.4.23
£    £   
Trade debtors 277,812 316,031
Other debtors 526,235 517,382
804,047 833,413

Environmental Detection Surveys Limited (Registered number: 07611006)

Notes to the Financial Statements - continued
for the Year Ended 29 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.4.24 29.4.23
£    £   
Bank loans and overdrafts 13,780 18,167
Hire purchase contracts - 2,174
Trade creditors 153,195 97,986
Taxation and social security 189,195 183,421
Other creditors 163,125 114,149
519,295 415,897

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.4.24 29.4.23
£    £   
Bank loans 75,490 77,209

9. SECURED DEBTS

The following secured debts are included within creditors:

29.4.24 29.4.23
£    £   
Hire purchase contracts - 2,174