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Company registration number: 02982936
ENVIRONMENTAL POLLUTION CONTROL, HEALTH & SAFETY,
& OCCUPATIONAL HYGIENE LTD
Unaudited filleted financial statements
31 December 2024
ENVIRONMENTAL POLLUTION CONTROL, HEALTH & SAFETY,
& OCCUPATIONAL HYGIENE LTD
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
ENVIRONMENTAL POLLUTION CONTROL, HEALTH & SAFETY,
& OCCUPATIONAL HYGIENE LTD
Directors and other information
Director B. Acton
Secretary Ms J M Walker
Company number 02982936
Registered office Middle Wood Lodge
Middle Wood Lane
Littleborough
Lancashire
OL15 8EZ
Accountants Accounts Tax Solutions Limited
3 Grove Street
Wilmslow
Cheshire
SK9 1DU
ENVIRONMENTAL POLLUTION CONTROL, HEALTH & SAFETY,
& OCCUPATIONAL HYGIENE LTD
Report to the director on the preparation of the
unaudited statutory financial statements of ENVIRONMENTAL POLLUTION CONTROL, HEALTH & SAFETY,
Year ended 31 December 2024
As described on the Statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 December 2024, as set out on pages 3 to 9.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Accounts Tax Solutions Limited
3 Grove Street
Wilmslow
Cheshire
SK9 1DU
28 May 2025
ENVIRONMENTAL POLLUTION CONTROL, HEALTH & SAFETY,
& OCCUPATIONAL HYGIENE LTD
Statement of financial position
31 December 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 623,709 620,689
_______ _______
623,709 620,689
Current assets
Debtors 6 111,322 108,678
Cash at bank and in hand 134,710 52,312
_______ _______
246,032 160,990
Creditors: amounts falling due
within one year 7 ( 345,653) ( 226,627)
_______ _______
Net current liabilities ( 99,621) ( 65,637)
_______ _______
Total assets less current liabilities 524,088 555,052
_______ _______
Net assets 524,088 555,052
_______ _______
Capital and reserves
Called up share capital 100 100
Revaluation reserve ( 54,085) ( 54,085)
Profit and loss account 578,073 609,037
_______ _______
Shareholders funds 524,088 555,052
_______ _______
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 28 May 2025 , and are signed on behalf of the board by:
B. Acton
Director
Company registration number: 02982936
ENVIRONMENTAL POLLUTION CONTROL, HEALTH & SAFETY,
& OCCUPATIONAL HYGIENE LTD
Statement of changes in equity
Year ended 31 December 2024
Called up share capital Revaluation reserve Profit and loss account Total
£ £ £ £
At 1 January 2023 100 ( 54,085) 665,926 611,941
Loss for the year ( 25,389) ( 25,389)
_______ _______ _______ _______
Total comprehensive income for the year - - ( 25,389) ( 25,389)
Dividends paid and payable ( 31,500) ( 31,500)
_______ _______ _______ _______
Total investments by and distributions to owners - - ( 31,500) ( 31,500)
_______ _______ _______ _______
At 31 December 2023 and 1 January 2024 100 ( 54,085) 609,037 555,052
Loss for the year ( 30,964) ( 30,964)
_______ _______ _______ _______
Total comprehensive income for the year - - ( 30,964) ( 30,964)
_______ _______ _______ _______
At 31 December 2024 100 ( 54,085) 578,073 524,088
_______ _______ _______ _______
ENVIRONMENTAL POLLUTION CONTROL, HEALTH & SAFETY,
& OCCUPATIONAL HYGIENE LTD
Notes to the financial statements
Year ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in UK. The address of the registered office is Middle Wood Lodge, Middle Wood Lane, Littleborough, Lancashire, OL15 8EZ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 25 % reducing balance
Motor vehicles - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).
5. Tangible assets
Freehold property Fixtures, fittings and equipment Motor vehicles Total
£ £ £ £
Cost
At 1 January 2024 170,000 114,264 729,590 1,013,854
Additions - - 220,914 220,914
Disposals - - ( 101,333) ( 101,333)
_______ _______ _______ _______
At 31 December 2024 170,000 114,264 849,171 1,133,435
_______ _______ _______ _______
Depreciation
At 1 January 2024 - 110,908 282,257 393,165
Charge for the year - 838 115,723 116,561
_______ _______ _______ _______
At 31 December 2024 - 111,746 397,980 509,726
_______ _______ _______ _______
Carrying amount
At 31 December 2024 170,000 2,518 451,191 623,709
_______ _______ _______ _______
At 31 December 2023 170,000 3,356 447,333 620,689
_______ _______ _______ _______
6. Debtors
2024 2023
£ £
Trade debtors 97,656 98,010
Other debtors 13,666 10,668
_______ _______
111,322 108,678
_______ _______
7. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 193,975 141,593
Corporation tax 6,892 814
Social security and other taxes 27,227 27,683
Other creditors 117,559 56,537
_______ _______
345,653 226,627
_______ _______
8. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2024
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
B. Acton ( 41,261) ( 70,467) ( 111,728)
_______ _______ _______
2023
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
B. Acton ( 96,386) 55,125 ( 41,261)
_______ _______ _______
9. Controlling party
The ultimate controlling party of the company is Director.