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REGISTERED NUMBER: 04855462 (England and Wales)



































Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Environmental Management Solutions
Limited

Environmental Management Solutions
Limited (Registered number: 04855462)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Environmental Management Solutions
Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: J S Perkins-Best





REGISTERED OFFICE: The Old Surgery
22a King Street
Hereford
Herefordshire
HR4 9DA





REGISTERED NUMBER: 04855462 (England and Wales)





ACCOUNTANTS: Thorne Widgery Accountancy Ltd
Chartered Accountants
2 Wyevale Business Park
Kings Acre
Hereford
Herefordshire
HR4 7BS

Environmental Management Solutions
Limited (Registered number: 04855462)

Abridged Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 108,914 126,723

CURRENT ASSETS
Stocks 155,000 74,719
Debtors 294,876 328,193
Investments 139,267 139,267
Cash at bank 47,698 51,109
636,841 593,288
CREDITORS
Amounts falling due within one year (541,213 ) (527,888 )
NET CURRENT ASSETS 95,628 65,400
TOTAL ASSETS LESS CURRENT LIABILITIES 204,542 192,123

CREDITORS
Amounts falling due after more than one
year

(52,519

)

(80,983

)
NET ASSETS 152,023 111,140

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 151,922 111,039
SHAREHOLDERS' FUNDS 152,023 111,140

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.

Environmental Management Solutions
Limited (Registered number: 04855462)

Abridged 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 13 May 2025 and were signed by:





J S Perkins-Best - Director


Environmental Management Solutions
Limited (Registered number: 04855462)

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

1. STATUTORY INFORMATION

Environmental Management Solutions 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.
Plant and machinery - 20% reducing balance
Motor vehicles - 25% reducing balance

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 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.

Environmental Management Solutions
Limited (Registered number: 04855462)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2023 - 28 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2023 267,252
Additions 16,301
Disposals (5,995 )
At 31 August 2024 277,558
DEPRECIATION
At 1 September 2023 140,529
Charge for year 33,427
Eliminated on disposal (5,312 )
At 31 August 2024 168,644
NET BOOK VALUE
At 31 August 2024 108,914
At 31 August 2023 126,723