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REGISTERED NUMBER: 06449928 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

NIMROD ENVIRONMENTAL LIMITED

NIMROD ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06449928)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


NIMROD ENVIRONMENTAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2024







DIRECTORS: Mrs F J Kaye
D C Kaye





REGISTERED OFFICE: The Stud Stables
22 Haigh Lane
Haigh
Barnsley
West Yorkshire
S75 4BZ





REGISTERED NUMBER: 06449928 (England and Wales)





ACCOUNTANTS: Smith Turner Chartered Accountants
Unit 7, Courtyard 31
Pontefract Road
Normanton
WF6 1JU

NIMROD ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06449928)

BALANCE SHEET
31ST DECEMBER 2024

31/12/24 31/12/23
Notes £    £   
FIXED ASSETS
Tangible assets 4 462,814 508,028
Investment property 5 297,000 282,500
759,814 790,528

CURRENT ASSETS
Stocks 67,800 67,800
Debtors 6 251,484 135,206
Cash at bank and in hand 86,306 149,284
405,590 352,290
CREDITORS
Amounts falling due within one year 7 (220,920 ) (155,879 )
NET CURRENT ASSETS 184,670 196,411
TOTAL ASSETS LESS CURRENT
LIABILITIES

944,484

986,939

CREDITORS
Amounts falling due after more than one
year

8

(88,682

)

(185,159

)

PROVISIONS FOR LIABILITIES (90,690 ) (109,350 )
NET ASSETS 765,112 692,430

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Fair value reserve 9 116,596 92,026
Retained earnings 647,516 599,404
765,112 692,430

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

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

NIMROD ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06449928)

BALANCE SHEET - continued
31ST DECEMBER 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 7th February 2025 and were signed on its behalf by:





D C Kaye - Director


NIMROD ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06449928)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024

1. STATUTORY INFORMATION

Nimrod Environmental 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 as modified by the revaluation of certain assets.

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 - straight line over 3 years, 25% on reducing balance and 25% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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 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.

NIMROD ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06449928)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

2. 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.

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 9 (2023 - 9 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st January 2024 962,046
Additions 269,760
Disposals (522,817 )
At 31st December 2024 708,989
DEPRECIATION
At 1st January 2024 454,018
Charge for year 116,768
Eliminated on disposal (324,611 )
At 31st December 2024 246,175
NET BOOK VALUE
At 31st December 2024 462,814
At 31st December 2023 508,028

NIMROD ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06449928)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

4. TANGIBLE FIXED ASSETS - continued

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

Plant and
machinery
etc
£   
COST
At 1st January 2024 446,865
Additions 165,000
Transfer to ownership (122,000 )
At 31st December 2024 489,865
DEPRECIATION
At 1st January 2024 168,414
Charge for year 88,491
Transfer to ownership (70,531 )
At 31st December 2024 186,374
NET BOOK VALUE
At 31st December 2024 303,491
At 31st December 2023 278,451

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st January 2024 282,500
Revaluations 14,500
At 31st December 2024 297,000
NET BOOK VALUE
At 31st December 2024 297,000
At 31st December 2023 282,500

Fair value at 31st December 2024 is represented by:
£   
Valuation in 2017 3,284
Valuation in 2018 14,000
Valuation in 2022 21,000
Valuation in 2023 67,500
Valuation in 2025 14,500
Cost 176,716
297,000

Investment property was valued on an open market basis on 31st December 2024 by the directors .

NIMROD ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06449928)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Trade debtors 63,082 85,906
Amounts owed by group undertakings 158,642 -
Other debtors 29,760 49,300
251,484 135,206

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Hire purchase contracts 169,784 113,040
Trade creditors 6,503 12,856
Amounts owed to group undertakings - 4,000
Taxation and social security 42,834 24,509
Other creditors 1,799 1,474
220,920 155,879

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/12/24 31/12/23
£    £   
Bank loans - 50,000
Hire purchase contracts 88,682 135,159
88,682 185,159

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 10,000

9. RESERVES
Fair
value
reserve
£   
At 1st January 2024 92,026
Fair value reserve 24,570

At 31st December 2024 116,596

NIMROD ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06449928)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st December 2024 and 31st December 2023:

31/12/24 31/12/23
£    £   
D C Kaye and Mrs F J Kaye
Balance outstanding at start of year 34,788 5,664
Amounts advanced 16,677 34,788
Amounts repaid (34,788 ) (5,664 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 16,677 34,788