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REGISTERED NUMBER: 07505892







Unaudited Financial Statements

for the Year Ended 31 May 2025

for

First Enviro Limited

First Enviro Limited (Registered number: 07505892)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


First Enviro Limited

Company Information
for the Year Ended 31 May 2025







DIRECTORS: Mrs L Boyd
J A Boyd
J R Boyd





SECRETARY: PHA Secretarial Services Ltd





REGISTERED OFFICE: Corner House
28 Huddersfield Road
Newhey
Rochdale
Lancashire
OL16 3QF





REGISTERED NUMBER: 07505892






First Enviro Limited (Registered number: 07505892)

Balance Sheet
31 May 2025

31.5.25 31.5.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 46,337 34,915
46,337 34,915

CURRENT ASSETS
Debtors 6 17,257 20,114
Cash at bank 116,648 116,690
133,905 136,804
CREDITORS
Amounts falling due within one year 7 97,375 106,994
NET CURRENT ASSETS 36,530 29,810
TOTAL ASSETS LESS CURRENT
LIABILITIES

82,867

64,725

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 82,667 64,525
SHAREHOLDERS' FUNDS 82,867 64,725

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

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

First Enviro Limited (Registered number: 07505892)

Balance Sheet - continued
31 May 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 5 August 2025 and were signed on its behalf by:





J A Boyd - Director


First Enviro Limited (Registered number: 07505892)

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

1. STATUTORY INFORMATION

First Enviro Limited is a private company, limited by shares , registered in Not specified/Other. 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 2011, is being amortised evenly over its estimated useful life of five 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.


First Enviro Limited (Registered number: 07505892)

Notes to the Financial Statements - continued
for the Year Ended 31 May 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2024
and 31 May 2025 3,828
AMORTISATION
At 1 June 2024
and 31 May 2025 3,828
NET BOOK VALUE
At 31 May 2025 -
At 31 May 2024 -

First Enviro Limited (Registered number: 07505892)

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

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2024 51,468 20,733 6,966 79,167
Additions - 20,184 471 20,655
At 31 May 2025 51,468 40,917 7,437 99,822
DEPRECIATION
At 1 June 2024 38,675 - 5,577 44,252
Charge for year 3,198 5,183 852 9,233
At 31 May 2025 41,873 5,183 6,429 53,485
NET BOOK VALUE
At 31 May 2025 9,595 35,734 1,008 46,337
At 31 May 2024 12,793 20,733 1,389 34,915

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.5.25 31.5.24
£    £   
Trade debtors 17,257 20,114

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.5.25 31.5.24
£    £   
Trade creditors 6,413 6,487
Tax 18,160 17,997
Social security and other taxes 655 585
VAT 6,662 5,300
Directors' current accounts 64,010 75,225
Accrued expenses 1,475 1,400
97,375 106,994