IRIS Accounts Production v24.3.2.46 02973663 director 1.10.23 30.9.24 30.9.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh029736632023-09-30029736632024-09-30029736632023-10-012024-09-30029736632022-09-30029736632022-10-012023-09-30029736632023-09-3002973663ns15:EnglandWales2023-10-012024-09-3002973663ns14:PoundSterling2023-10-012024-09-3002973663ns10:Director12023-10-012024-09-3002973663ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3002973663ns10:SmallEntities2023-10-012024-09-3002973663ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3002973663ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3002973663ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3002973663ns10:FullAccounts2023-10-012024-09-300297366312023-10-012024-09-3002973663ns10:CompanySecretary12023-10-012024-09-3002973663ns10:RegisteredOffice2023-10-012024-09-3002973663ns5:CurrentFinancialInstruments2024-09-3002973663ns5:CurrentFinancialInstruments2023-09-3002973663ns5:Non-currentFinancialInstruments2024-09-3002973663ns5:Non-currentFinancialInstruments2023-09-3002973663ns5:ShareCapital2024-09-3002973663ns5:ShareCapital2023-09-3002973663ns5:RetainedEarningsAccumulatedLosses2024-09-3002973663ns5:RetainedEarningsAccumulatedLosses2023-09-3002973663ns5:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3002973663ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-10-012024-09-3002973663ns5:ComputerSoftware2023-10-012024-09-3002973663ns5:LandBuildingsns5:ShortLeaseholdAssets2023-10-012024-09-3002973663ns5:PlantMachinery2023-10-012024-09-3002973663ns5:FurnitureFittings2023-10-012024-09-3002973663ns5:MotorVehicles2023-10-012024-09-3002973663ns5:ComputerEquipment2023-10-012024-09-3002973663ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-09-3002973663ns5:ComputerSoftware2023-09-3002973663ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-09-3002973663ns5:ComputerSoftware2024-09-3002973663ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-09-3002973663ns5:ComputerSoftware2023-09-3002973663ns5:LandBuildingsns5:ShortLeaseholdAssets2023-09-3002973663ns5:PlantMachinery2023-09-3002973663ns5:FurnitureFittings2023-09-3002973663ns5:LandBuildingsns5:ShortLeaseholdAssets2024-09-3002973663ns5:PlantMachinery2024-09-3002973663ns5:FurnitureFittings2024-09-3002973663ns5:LandBuildingsns5:ShortLeaseholdAssets2023-09-3002973663ns5:PlantMachinery2023-09-3002973663ns5:FurnitureFittings2023-09-3002973663ns5:MotorVehicles2023-09-3002973663ns5:ComputerEquipment2023-09-3002973663ns5:MotorVehicles2024-09-3002973663ns5:ComputerEquipment2024-09-3002973663ns5:MotorVehicles2023-09-3002973663ns5:ComputerEquipment2023-09-3002973663ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-09-3002973663ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-10-012024-09-3002973663ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-09-3002973663ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-09-3002973663ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3002973663ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-3002973663ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-09-3002973663ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-09-30029736631ns10:Director12023-09-30029736631ns10:Director12022-09-30029736631ns10:Director12023-10-012024-09-30029736631ns10:Director12022-10-012023-09-30029736631ns10:Director12024-09-30029736631ns10:Director12023-09-30
REGISTERED NUMBER: 02973663 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

PRO ENVIRO LIMITED

PRO ENVIRO LIMITED (REGISTERED NUMBER: 02973663)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PRO ENVIRO LIMITED

COMPANY INFORMATION
for the year ended 30 September 2024







DIRECTOR: N Salehi



SECRETARY: N Salehi



REGISTERED OFFICE: 8 Davy Court
Central Park
Rugby
Warwickshire
CV23 0UZ



REGISTERED NUMBER: 02973663 (England and Wales)



ACCOUNTANTS: LDP Luckmans
Chartered Accountants
1110 Elliott Court
Herald Avenue
Coventry Business Park
Coventry
West Midlands
CV5 6UB



BANKERS: Barclays Bank plc
Foleshill Road
Coventry
West Midlands
CV6

PRO ENVIRO LIMITED (REGISTERED NUMBER: 02973663)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 108,321 103,809
108,321 103,809

CURRENT ASSETS
Stocks 104,292 45,314
Debtors 6 407,592 181,852
Cash at bank 524,730 73,454
1,036,614 300,620
CREDITORS
Amounts falling due within one year 7 536,987 166,506
NET CURRENT ASSETS 499,627 134,114
TOTAL ASSETS LESS CURRENT
LIABILITIES

607,948

237,923

CREDITORS
Amounts falling due after more than one
year

8

(35,417

)

(42,542

)

PROVISIONS FOR LIABILITIES (3,286 ) -
NET ASSETS 569,245 195,381

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 569,145 195,281
569,245 195,381

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

PRO ENVIRO LIMITED (REGISTERED NUMBER: 02973663)

BALANCE SHEET - continued
30 September 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 2 May 2025 and were signed by:





N Salehi - Director


PRO ENVIRO LIMITED (REGISTERED NUMBER: 02973663)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024

1. STATUTORY INFORMATION

Pro Enviro 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.

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.

Development costs are being amortised evenly over their estimated useful life of five years.

Website Design is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - 10% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.


PRO ENVIRO LIMITED (REGISTERED NUMBER: 02973663)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

2. ACCOUNTING POLICIES - continued
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
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.

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 21 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Development Website
costs Design Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 237,974 6,905 244,879
AMORTISATION
At 1 October 2023
and 30 September 2024 237,974 6,905 244,879
NET BOOK VALUE
At 30 September 2024 - - -
At 30 September 2023 - - -

PRO ENVIRO LIMITED (REGISTERED NUMBER: 02973663)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 October 2023 36,584 58,748 53,764
Additions - 11,288 8,388
At 30 September 2024 36,584 70,036 62,152
DEPRECIATION
At 1 October 2023 5,487 52,662 46,846
Charge for year 3,658 2,413 2,053
At 30 September 2024 9,145 55,075 48,899
NET BOOK VALUE
At 30 September 2024 27,439 14,961 13,253
At 30 September 2023 31,097 6,086 6,918

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2023 67,995 160,161 377,252
Additions - 20,171 39,847
At 30 September 2024 67,995 180,332 417,099
DEPRECIATION
At 1 October 2023 23,237 145,211 273,443
Charge for year 16,999 10,212 35,335
At 30 September 2024 40,236 155,423 308,778
NET BOOK VALUE
At 30 September 2024 27,759 24,909 108,321
At 30 September 2023 44,758 14,950 103,809

PRO ENVIRO LIMITED (REGISTERED NUMBER: 02973663)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 October 2023
and 30 September 2024 67,995
DEPRECIATION
At 1 October 2023 23,237
Charge for year 16,999
At 30 September 2024 40,236
NET BOOK VALUE
At 30 September 2024 27,759
At 30 September 2023 44,758

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 382,865 176,669
Other debtors 250 250
Directors' current accounts 5,285 -
Tax - 1,395
Prepayments 19,192 3,538
407,592 181,852

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 875 5,249
Trade creditors 199,646 35,508
Tax 121,538 8,164
Social security and other taxes 42,577 18,655
VAT 41,744 31,940
Other creditors 80,503 40,418
Directors' current accounts - 4,488
Accrued expenses 50,104 22,084
536,987 166,506

PRO ENVIRO LIMITED (REGISTERED NUMBER: 02973663)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 35,417 41,667
Hire purchase contracts - 875
35,417 42,542

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 875 6,124

Barclays Bank PLC hold a fixed and floating charge over the assets of the company dated 24th August 1999.

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
N Salehi
Balance outstanding at start of year - -
Amounts advanced 5,285 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 5,285 -