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REGISTERED NUMBER: 07192286 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Enviroduct Limited

Enviroduct Limited (Registered number: 07192286)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

Enviroduct Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: P M Bradshaw





REGISTERED OFFICE: Barn Lodge
Shuttleworth Lane
Cosby
Leicester
Leicestershire
LE9 1RF





REGISTERED NUMBER: 07192286 (England and Wales)





ACCOUNTANTS: Celerica Ltd
Accountants
First Floor
The Old Chapel
9 Kempson Road
Leicester
LE2 8AN

Enviroduct Limited (Registered number: 07192286)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 250,772 112,954

CURRENT ASSETS
Debtors 5 836,988 831,223
Cash at bank 340,786 84,207
1,177,774 915,430
CREDITORS
Amounts falling due within one year 6 797,594 656,036
NET CURRENT ASSETS 380,180 259,394
TOTAL ASSETS LESS CURRENT
LIABILITIES

630,952

372,348

CREDITORS
Amounts falling due after more than one
year

7

(10,951

)

(27,368

)

PROVISIONS FOR LIABILITIES (46,241 ) (10,850 )
NET ASSETS 573,760 334,130

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 573,660 334,030
SHAREHOLDERS' FUNDS 573,760 334,130

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

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

Enviroduct Limited (Registered number: 07192286)

Balance Sheet - continued
31 August 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 director and authorised for issue on 17 January 2025 and were signed by:





P M Bradshaw - Director


Enviroduct Limited (Registered number: 07192286)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Enviroduct 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 nature of the company's operations and principle activities are that of site surveying and project management.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound (£).

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

Enviroduct Limited (Registered number: 07192286)

Notes to the Financial Statements - continued
for the Year Ended 31 August 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.

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 6 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2023 91,147 232,314 14,543 338,004
Additions - 174,390 2,082 176,472
Disposals - (135,596 ) - (135,596 )
At 31 August 2024 91,147 271,108 16,625 378,880
DEPRECIATION
At 1 September 2023 74,969 136,648 13,433 225,050
Charge for year 3,236 11,042 1,249 15,527
Eliminated on disposal - (112,469 ) - (112,469 )
At 31 August 2024 78,205 35,221 14,682 128,108
NET BOOK VALUE
At 31 August 2024 12,942 235,887 1,943 250,772
At 31 August 2023 16,178 95,666 1,110 112,954

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 704,072 720,719
Other debtors 132,916 110,504
836,988 831,223

Enviroduct Limited (Registered number: 07192286)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 16,667 16,667
Trade creditors 611,025 586,248
Taxation and social security 74,055 45,796
Other creditors 95,847 7,325
797,594 656,036

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 10,951 27,368

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
100 Ordinary £1 100 100

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Enviroduct Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Enviroduct Limited for the year ended 31 August 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Enviroduct Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Enviroduct Limited and state those matters that we have agreed to state to the director of Enviroduct Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Enviroduct Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Enviroduct Limited. You consider that Enviroduct Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Enviroduct Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Celerica Ltd
Accountants
First Floor
The Old Chapel
9 Kempson Road
Leicester
LE2 8AN


17 January 2025