REGISTERED NUMBER: 09021990 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Roe Environmental Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr B H Roe

REGISTERED OFFICE:

Broom House

39/43 London Road

Hadleigh

Benfleet

Essex

SS7 2QL

REGISTERED NUMBER:

09021990 (England and Wales)

ACCOUNTANTS:

BPSL

Brooms Professional Services Limited

Chartered Certified Accountants

Broom House

39/43 London Road

Hadleigh, Benfleet

Essex

SS7 2QL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,515,284

1,706,605

1,515,284

1,706,605

CURRENT ASSETS

Debtors

6

1,546,968

1,700,537

Prepayments and accrued income

127,285

24,547

Cash at bank

273,445

274,277

1,947,698

1,999,361

CREDITORS

Amounts falling due within one year

7

1,037,362

1,163,959

NET CURRENT ASSETS

910,336

835,402

TOTAL ASSETS LESS CURRENT LIABILITIES

2,425,620

2,542,007

CREDITORS

Amounts falling due after more than one year

8

1,010,686

1,288,515

NET ASSETS

1,414,934

1,253,492

CAPITAL AND RESERVES

Called up share capital

175

175

Retained earnings

1,414,759

1,253,317

SHAREHOLDERS' FUNDS

1,414,934

1,253,492

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 May 2025 and were signed by:

Mr B H Roe - Director

1.	STATUTORY INFORMATION

Roe Environmental 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 26 (2024 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

70,000

AMORTISATION

At 1 April 2024

and 31 March 2025

70,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

606,178

3,286,632

64,885

23,499

3,981,194

Additions

-

25,642

40,864

-

66,506

At 31 March 2025

606,178

3,312,274

105,749

23,499

4,047,700

DEPRECIATION

At 1 April 2024

-

2,242,117

16,221

16,251

2,274,589

Charge for year

-

229,578

26,437

1,812

257,827

At 31 March 2025

-

2,471,695

42,658

18,063

2,532,416

NET BOOK VALUE

At 31 March 2025

606,178

840,579

63,091

5,436

1,515,284

At 31 March 2024

606,178

1,044,515

48,664

7,248

1,706,605

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

555,295

711,422

Other debtors

2,558

-

Intercompany loan

989,115

989,115

1,546,968

1,700,537

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Loans (see note 9)

346,811

489,406

Hire purchase contracts

237,044

317,111

Trade creditors

193,480

151,714

Tax

154,656

88,736

Social security and other taxes

26,754

24,397

VAT

69,318

32,699

Other creditors

5,449

4,389

Directors' current accounts

-

51,657

Accrued expenses

3,850

3,850

1,037,362

1,163,959

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans (see note 9)

575,389

653,920

Hire purchase contracts

435,297

634,595

1,010,686

1,288,515

9.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

265,350

395,114

Bank loans

81,461

94,292

346,811

489,406

Amounts falling due between two and five years:

Bank loans - 2-5 years

575,389

653,920