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REGISTERED NUMBER: 12131775 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Environmental Material Management Ltd

Environmental Material Management Ltd (Registered number: 12131775)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Environmental Material Management Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: D Constable





REGISTERED OFFICE: Unit D
South Cambs Business Park
Sawston
Cambridge
Cambridgeshire
CB22 3JH





REGISTERED NUMBER: 12131775 (England and Wales)





ACCOUNTANTS: Xeinadin
Unit D
South Cambs Business Park
Sawston
Cambridge
Cambridgeshire
CB22 3JH

Environmental Material Management Ltd (Registered number: 12131775)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,181,593 1,123,739

CURRENT ASSETS
Debtors 5 17,151 435,070
Prepayments and accrued income - 13,151
Cash at bank 417,803 719,317
434,954 1,167,538
CREDITORS
Amounts falling due within one year 6 59,202 148,689
NET CURRENT ASSETS 375,752 1,018,849
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,557,345

2,142,588

CREDITORS
Amounts falling due after more than one
year

7

120,620

251,408
NET ASSETS 1,436,725 1,891,180

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,436,625 1,891,080
SHAREHOLDERS' FUNDS 1,436,725 1,891,180

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

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

Environmental Material Management Ltd (Registered number: 12131775)

Balance Sheet - continued
31 July 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 28 April 2025 and were signed by:





D Constable - Director


Environmental Material Management Ltd (Registered number: 12131775)

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

1. STATUTORY INFORMATION

Environmental Material Management Ltd 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.
Plant and machinery - 25% on cost
Motor vehicles - 20% on cost and at varying rates on cost
Computer equipment - 20% on cost and at varying rates 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.

Hire purchase and leasing commitments
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 1 (2023 - 2 ) .

Environmental Material Management Ltd (Registered number: 12131775)

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

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2023 - 1,592,580 30,731 6,426 1,629,737
Additions 460,733 3,475 - - 464,208
At 31 July 2024 460,733 1,596,055 30,731 6,426 2,093,945
DEPRECIATION
At 1 August 2023 - 495,799 7,481 2,718 505,998
Charge for year - 398,922 6,147 1,285 406,354
At 31 July 2024 - 894,721 13,628 4,003 912,352
NET BOOK VALUE
At 31 July 2024 460,733 701,334 17,103 2,423 1,181,593
At 31 July 2023 - 1,096,781 23,250 3,708 1,123,739

During the year the company chose to amend the depreciation policy for assets within plant and machinery. Going forward the depreciation for plant and machinery will be 25% straight line.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 429,420
Other debtors 17,151 5,650
17,151 435,070

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 29,006 6,972
Trade creditors 1,304 21,970
Taxation and social security 27,449 97,981
Other creditors 1,443 21,766
59,202 148,689

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 5,740 33,514
Hire purchase contracts 116,530 217,894
Other creditors (1,650 ) -
120,620 251,408