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Company No: 15319586 (England and Wales)

ENVIRON CONSTRUCTION LTD

Unaudited Financial Statements
For the financial period from 30 November 2023 to 31 December 2024
Pages for filing with the registrar

ENVIRON CONSTRUCTION LTD

Unaudited Financial Statements

For the financial period from 30 November 2023 to 31 December 2024

Contents

ENVIRON CONSTRUCTION LTD

STATEMENT OF FINANCIAL POSITION

As at 31 December 2024
ENVIRON CONSTRUCTION LTD

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2024
Note 31.12.2024
£
Fixed assets
Investments 3 100
100
Creditors: amounts falling due within one year 4 ( 1,769)
Net current liabilities (1,769)
Total assets less current liabilities (1,669)
Net liabilities ( 1,669)
Capital and reserves
Called-up share capital 5 100
Profit and loss account ( 1,769 )
Total shareholders' deficit ( 1,669)

For the financial period 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 Construction Ltd (registered number: 15319586) were approved and authorised for issue by the Board of Directors on 29 August 2025. They were signed on its behalf by:

S A Rowbottom
Director
ENVIRON CONSTRUCTION LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 30 November 2023 to 31 December 2024
ENVIRON CONSTRUCTION LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 30 November 2023 to 31 December 2024
1. Accounting policies

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

General information and basis of accounting

Environ Construction Ltd (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 note that the business has net liabilities of £1,669. The Company is supported through loans from connected companies. The directors have received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the Parent Company will continue to support the Company. After making enquiries, the directors believe that any foreseeable debts can be met 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.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

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.

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.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Statement of Income and Retained Earnings. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Ordinary share capital

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

2. Employees

Period from
30.11.2023 to
31.12.2024
Number
Monthly average number of persons employed by the Company during the period, including directors 2

3. Fixed asset investments

Investments in subsidiaries

31.12.2024
£
Cost
At 30 November 2023 0
Additions 100
At 31 December 2024 100
Carrying value at 31 December 2024 100

4. Creditors: amounts falling due within one year

31.12.2024
£
Amounts owed to own subsidiaries 569
Accruals 1,200
1,769

5. Called-up share capital

31.12.2024
£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100