Silverfin false false 31/12/2024 01/01/2024 31/12/2024 J A M Huijben 04/08/2021 P Rowbottom 04/08/2021 S Rowbottom 04/08/2021 23 August 2025 The principal activity of the Company during the financial year was the treatment and disposal of hazardous waste. 13545991 2024-12-31 13545991 bus:Director1 2024-12-31 13545991 bus:Director2 2024-12-31 13545991 bus:Director3 2024-12-31 13545991 2023-12-31 13545991 core:CurrentFinancialInstruments 2024-12-31 13545991 core:CurrentFinancialInstruments 2023-12-31 13545991 core:ShareCapital 2024-12-31 13545991 core:ShareCapital 2023-12-31 13545991 core:RetainedEarningsAccumulatedLosses 2024-12-31 13545991 core:RetainedEarningsAccumulatedLosses 2023-12-31 13545991 core:ComputerEquipment 2023-12-31 13545991 core:ComputerEquipment 2024-12-31 13545991 bus:OrdinaryShareClass1 2024-12-31 13545991 2024-01-01 2024-12-31 13545991 bus:FilletedAccounts 2024-01-01 2024-12-31 13545991 bus:SmallEntities 2024-01-01 2024-12-31 13545991 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 13545991 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13545991 bus:Director1 2024-01-01 2024-12-31 13545991 bus:Director2 2024-01-01 2024-12-31 13545991 bus:Director3 2024-01-01 2024-12-31 13545991 core:ComputerEquipment core:TopRangeValue 2024-01-01 2024-12-31 13545991 2023-01-01 2023-12-31 13545991 core:ComputerEquipment 2024-01-01 2024-12-31 13545991 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 13545991 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 13545991 (England and Wales)

ENVIRON DI LIMITED

Unaudited Financial Statements
For the financial year ended 31 December 2024
Pages for filing with the registrar

ENVIRON DI LIMITED

Unaudited Financial Statements

For the financial year ended 31 December 2024

Contents

ENVIRON DI LIMITED

STATEMENT OF FINANCIAL POSITION

As at 31 December 2024
ENVIRON DI LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 4,174 1,708
4,174 1,708
Current assets
Debtors 4 2,201,541 137,722
Cash at bank and in hand 812,117 734,484
3,013,658 872,206
Creditors: amounts falling due within one year 5 ( 2,962,906) ( 837,323)
Net current assets 50,752 34,883
Total assets less current liabilities 54,926 36,591
Net assets 54,926 36,591
Capital and reserves
Called-up share capital 6 100 100
Profit and loss account 54,826 36,491
Total shareholders' funds 54,926 36,591

For the financial 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.

Directors' responsibilities:

The financial statements of Environ Di Limited (registered number: 13545991) were approved and authorised for issue by the Board of Directors on 23 August 2025. They were signed on its behalf by:

S Rowbottom
Director
ENVIRON DI LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
ENVIRON DI LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Environ Di Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 4, Watford Bridge Industrial Estate Watford Bridge Road, New Mills, High Peak, SK22 4HJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows:

Computer equipment 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a 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 assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Management charges

The company has been recharged expenses at cost by other companies with directors and shareholders in common as well as additional management charges for the running of the company. These recharges have not been subject to statutory audit or a review for transfer pricing purposes.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 3 3

3. Tangible assets

Computer equipment Total
£ £
Cost
At 01 January 2024 1,943 1,943
Additions 3,496 3,496
Disposals ( 735) ( 735)
At 31 December 2024 4,704 4,704
Accumulated depreciation
At 01 January 2024 235 235
Charge for the financial year 368 368
Disposals ( 73) ( 73)
At 31 December 2024 530 530
Net book value
At 31 December 2024 4,174 4,174
At 31 December 2023 1,708 1,708

4. Debtors

2024 2023
£ £
Trade debtors 134,881 136,665
Prepayments and accrued income 2,066,560 0
Other debtors 100 1,057
2,201,541 137,722

5. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 798,911 42,841
Accruals and deferred income 2,051,670 693,660
Taxation and social security 108,372 100,822
Other creditors 3,953 0
2,962,906 837,323

6. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100