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REGISTERED NUMBER: 03020135 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

ESL (ECOLOGICAL SERVICES) LIMITED

ESL (ECOLOGICAL SERVICES) LIMITED (REGISTERED NUMBER: 03020135)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ESL (ECOLOGICAL SERVICES) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: D Hughes





REGISTERED OFFICE: 1 Otago House
Allenby Business Village
Crofton Road
Lincoln
Lincolnshire
LN3 4NL





REGISTERED NUMBER: 03020135 (England and Wales)





ACCOUNTANTS: Dexter & Sharpe (Lincoln) Ltd
Landmark House
1 Riseholme Road
Lincoln
Lincolnshire
LN1 3SN

ESL (ECOLOGICAL SERVICES) LIMITED (REGISTERED NUMBER: 03020135)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 192,188 170,774

CURRENT ASSETS
Stocks 14,200 14,200
Debtors 5 50,498 58,484
Cash at bank and in hand 211,396 159,427
276,094 232,111
CREDITORS
Amounts falling due within one year 6 117,370 74,922
NET CURRENT ASSETS 158,724 157,189
TOTAL ASSETS LESS CURRENT
LIABILITIES

350,912

327,963

PROVISIONS FOR LIABILITIES 22,251 13,533
NET ASSETS 328,661 314,430

CAPITAL AND RESERVES
Called up share capital 1,016 1,018
Share premium 12,639 13,200
Capital redemption reserve 16,272 15,709
Retained earnings 298,734 284,503
SHAREHOLDERS' FUNDS 328,661 314,430

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

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

ESL (ECOLOGICAL SERVICES) LIMITED (REGISTERED NUMBER: 03020135)

BALANCE SHEET - continued
30 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 January 2025 and were signed by:





D Hughes - Director


ESL (ECOLOGICAL SERVICES) LIMITED (REGISTERED NUMBER: 03020135)

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

1. STATUTORY INFORMATION

Esl (Ecological Services) 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. 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.
Land and buildings - 2% on cost
Plant and machinery etc - 25% on reducing balance and 25% on cost

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 12 (2023 - 10 ) .

ESL (ECOLOGICAL SERVICES) LIMITED (REGISTERED NUMBER: 03020135)

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

4. TANGIBLE FIXED ASSETS
Improvements
Long to Plant and
leasehold property machinery
£    £    £   
COST
At 1 May 2023 133,292 - 73,368
Additions - 1,299 33,582
At 30 April 2024 133,292 1,299 106,950
DEPRECIATION
At 1 May 2023 38,655 - 44,178
Charge for year 1,893 65 9,658
At 30 April 2024 40,548 65 53,836
NET BOOK VALUE
At 30 April 2024 92,744 1,234 53,114
At 30 April 2023 94,637 - 29,190

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 10,798 75,959 57,560 350,977
Additions 3,125 - 8,500 46,506
At 30 April 2024 13,923 75,959 66,060 397,483
DEPRECIATION
At 1 May 2023 9,129 36,362 51,879 180,203
Charge for year 560 9,899 3,017 25,092
At 30 April 2024 9,689 46,261 54,896 205,295
NET BOOK VALUE
At 30 April 2024 4,234 29,698 11,164 192,188
At 30 April 2023 1,669 39,597 5,681 170,774

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 42,591 57,844
Directors' current accounts 316 -
Prepayments and accrued income 7,591 640
50,498 58,484

ESL (ECOLOGICAL SERVICES) LIMITED (REGISTERED NUMBER: 03020135)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 7,453 1,955
Trade creditors 32,726 10,246
Tax 27,532 14,104
Social security and other taxes 4,004 3,029
VAT 22,914 25,720
Other creditors 75 75
Pension liability 2,216 1,746
Directors' current accounts - 333
Accruals and deferred income 17,950 15,214
Accrued expenses 2,500 2,500
117,370 74,922