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REGISTERED NUMBER: 08346660 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 31 MARCH 2023 TO 29 MARCH 2024

FOR

ENVIRO SOLAR FILMS LIMITED

ENVIRO SOLAR FILMS LIMITED (REGISTERED NUMBER: 08346660)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 31 March 2023 to 29 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


ENVIRO SOLAR FILMS LIMITED

COMPANY INFORMATION
for the Period 31 March 2023 to 29 March 2024







DIRECTORS: Mrs J Stephenson
J A Stephenson





REGISTERED OFFICE: The Workshop Business Centre
Main Street
Pinvin
Herefs and Worcs
WR10 2ES





REGISTERED NUMBER: 08346660 (England and Wales)





ACCOUNTANTS: Fairhurst Accountants Ltd
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

ENVIRO SOLAR FILMS LIMITED (REGISTERED NUMBER: 08346660)

STATEMENT OF FINANCIAL POSITION
29 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 32,645 54,977

CURRENT ASSETS
Stocks 474 500
Debtors 5 178,083 111,362
Cash at bank and in hand 135 5,864
178,692 117,726
CREDITORS
Amounts falling due within one year 6 169,033 75,715
NET CURRENT ASSETS 9,659 42,011
TOTAL ASSETS LESS CURRENT
LIABILITIES

42,304

96,988

CREDITORS
Amounts falling due after more than one year 7 (33,290 ) (55,245 )

PROVISIONS FOR LIABILITIES (8,161 ) (10,446 )
NET ASSETS 853 31,297

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 753 31,197
SHAREHOLDERS' FUNDS 853 31,297

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

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

ENVIRO SOLAR FILMS LIMITED (REGISTERED NUMBER: 08346660)

STATEMENT OF FINANCIAL POSITION - continued
29 March 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 March 2025 and were signed on its behalf by:





J A Stephenson - Director


ENVIRO SOLAR FILMS LIMITED (REGISTERED NUMBER: 08346660)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 31 March 2023 to 29 March 2024

1. STATUTORY INFORMATION

Enviro Solar Films 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The disclosure requirements of section 1a of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The principal accounting policies adopted in the preparation of the financial statements are set out below.

Turnover
Turnover represents the net value of services provided in the year to customers, excluding value added tax.

Turnover is recognised when the service has been performed and and invoice produced.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of 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

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
The directors have elected to apply the provisions of FRS 102 section 11 'Basic financial instruments' to all its financial instruments.

The following assets and liabilities are classified as financial instruments; trade debtors, Director's loan accounts, trade creditors, accruals and bank loans.

Financial instruments that are payable or receivable within one year, typically trade debtors, Directors' loan accounts, trade creditors and accruals, are measured initially and subsequently at the discounted amount of the cash or other consideration that is expected to be paid or received.

Financial instruments repayable in more than one year such as bank loans are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method unless the effect of discounting would be immaterial.

Taxation
Taxation for the period 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.

ENVIRO SOLAR FILMS LIMITED (REGISTERED NUMBER: 08346660)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 31 March 2023 to 29 March 2024

2. ACCOUNTING POLICIES - continued

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 period 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.

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 period was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 31 March 2023 71,721
Additions 4,892
Disposals (23,471 )
At 29 March 2024 53,142
DEPRECIATION
At 31 March 2023 16,744
Charge for period 9,621
Eliminated on disposal (5,868 )
At 29 March 2024 20,497
NET BOOK VALUE
At 29 March 2024 32,645
At 30 March 2023 54,977

ENVIRO SOLAR FILMS LIMITED (REGISTERED NUMBER: 08346660)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 31 March 2023 to 29 March 2024

4. TANGIBLE FIXED ASSETS - continued

The net book value of tangible fixed assets includes £ 21,742 (2023 - £ 46,593 ) in respect of assets held under hire purchase contracts.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 15,515 13,843
Amounts owed by associates 1,965 1,965
Other debtors 160,603 95,554
178,083 111,362

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 17,459 5,935
Hire purchase contracts (see note 8) 5,754 9,096
Trade creditors 4,604 1,246
Taxation and social security 92,820 22,479
Other creditors 48,396 36,959
169,033 75,715

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 16,915 19,853
Hire purchase contracts (see note 8) 16,375 35,392
33,290 55,245

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,156 7,444

ENVIRO SOLAR FILMS LIMITED (REGISTERED NUMBER: 08346660)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 31 March 2023 to 29 March 2024

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£    £   
Net obligations repayable:
Within one year 5,754 9,096
Between one and five years 16,375 35,392
22,129 44,488

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 29 March 2024 and 30 March 2023:

2024 2023
£    £   
Mrs J Stephenson
Balance outstanding at start of period 94,809 16,055
Amounts advanced 119,520 94,809
Amounts repaid (94,809 ) (16,055 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 119,520 94,809

Interest has been charged on the above at 2%.