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REGISTERED NUMBER: 04709537 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

R.E.S Environmental Ltd

R.E.S Environmental Ltd (Registered number: 04709537)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


R.E.S Environmental Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mr M S Booker
Mr J D Drake



REGISTERED OFFICE: Floor 5, Wards Exchange
197 Ecclesall Road
Sheffield
South Yorkshire
S11 8HW



REGISTERED NUMBER: 04709537 (England and Wales)



ACCOUNTANTS: Landin Wilcock & Co
Chartered Accountants
68 Queen Street
Sheffield
South Yorkshire
S1 1WR



BANKERS: Santander UK
Bridle Road
Bootle
Merseyside
L30 4GB

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
R.E.S Environmental Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of R.E.S Environmental Ltd for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of R.E.S Environmental Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of R.E.S Environmental Ltd and state those matters that we have agreed to state to the Board of Directors of R.E.S Environmental Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R.E.S Environmental Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that R.E.S Environmental Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of R.E.S Environmental Ltd. You consider that R.E.S Environmental Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of R.E.S Environmental Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Landin Wilcock & Co
Chartered Accountants
68 Queen Street
Sheffield
South Yorkshire
S1 1WR


10 July 2025

R.E.S Environmental Ltd (Registered number: 04709537)

Balance Sheet
31 March 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 180,678 234,488

CURRENT ASSETS
Stocks 8,258 -
Debtors 5 622,128 494,385
Cash at bank 627,600 465,417
1,257,986 959,802
CREDITORS
Amounts falling due within one year 6 (469,100 ) (269,926 )
NET CURRENT ASSETS 788,886 689,876
TOTAL ASSETS LESS CURRENT LIABILITIES 969,564 924,364

CREDITORS
Amounts falling due after more than one
year

7

(132,289

)

(143,358

)

PROVISIONS FOR LIABILITIES (43,033 ) (58,318 )
NET ASSETS 794,242 722,688

CAPITAL AND RESERVES
Called up share capital 300 300
Share premium 12,950 12,950
Retained earnings 780,992 709,438
794,242 722,688

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 directors acknowledge their 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.

R.E.S Environmental Ltd (Registered number: 04709537)

Balance Sheet - continued
31 March 2025


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 Board of Directors and authorised for issue on 30 June 2025 and were signed on its behalf by:




Mr M S Booker - Director



Mr J D Drake - Director


R.E.S Environmental Ltd (Registered number: 04709537)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

R.E.S 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on reducing balance and 25% on reducing balance

Tangible fixed assets are initially measured at cost. Subsequently, they are measured at cost less accumulated depreciation and impairment losses.

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.

Financial instruments
Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.

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.


R.E.S Environmental Ltd (Registered number: 04709537)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


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 34 (2024 - 27 ) .

R.E.S Environmental Ltd (Registered number: 04709537)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 351,853
Additions 22,314
Disposals (75,397 )
At 31 March 2025 298,770
DEPRECIATION
At 1 April 2024 117,365
Charge for year 63,518
Eliminated on disposal (62,791 )
At 31 March 2025 118,092
NET BOOK VALUE
At 31 March 2025 180,678
At 31 March 2024 234,488

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2024
and 31 March 2025 191,689
DEPRECIATION
At 1 April 2024 3,994
Charge for year 46,923
At 31 March 2025 50,917
NET BOOK VALUE
At 31 March 2025 140,772
At 31 March 2024 187,695

R.E.S Environmental Ltd (Registered number: 04709537)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 476,272 432,083
Amounts owed by group undertakings 6,618 46,618
Other debtors 139,238 15,684
622,128 494,385

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts (see note 8) 21,084 17,729
Trade creditors 198,472 17,219
Taxation and social security 223,184 210,254
Other creditors 26,360 24,724
469,100 269,926

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts (see note 8) 132,289 143,358

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2025 2024
£    £   
Net obligations repayable:
Within one year 21,084 17,729
Between one and five years 132,289 143,358
153,373 161,087

Non-cancellable operating leases
2025 2024
£    £   
Within one year 44,740 7,790
Between one and five years 68,979 -
113,719 7,790

9. SECURED DEBTS

Hire purchase and lease agreements are secured by the asset to which the financing arrangement relates.