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REGISTERED NUMBER: 02089950 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

BARDON ENVIRONMENTAL LIMITED

BARDON ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 02089950)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BARDON ENVIRONMENTAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: Mr R H Cotton
Mr N D Cotton
Mr M A Cotton
Mr G M Parkin





REGISTERED OFFICE: President Park
President Way
Sheffield
S4 7UR





REGISTERED NUMBER: 02089950 (England and Wales)





ACCOUNTANTS: Sutton McGrath Hartley Limited
5 Westbrook Court
Sharrowvale Road
Sheffield
S11 8YZ

BARDON ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 02089950)

STATEMENT OF FINANCIAL POSITION
30 NOVEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 64,643 82,841

CURRENT ASSETS
Stocks 11,069 39,820
Debtors 5 1,304,795 1,467,784
Cash at bank 46,328 85,410
1,362,192 1,593,014
CREDITORS
Amounts falling due within one year 6 (297,044 ) (311,827 )
NET CURRENT ASSETS 1,065,148 1,281,187
TOTAL ASSETS LESS CURRENT LIABILITIES 1,129,791 1,364,028

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Other reserves 61,606 61,606
Retained earnings 1,067,185 1,301,422
SHAREHOLDERS' FUNDS 1,129,791 1,364,028

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

BARDON ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 02089950)

STATEMENT OF FINANCIAL POSITION - continued
30 NOVEMBER 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 Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by:





Mr R H Cotton - Director


BARDON ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 02089950)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Bardon Environmental 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.

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 reducing balance and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

BARDON ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 02089950)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

2. ACCOUNTING POLICIES - continued

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 24 (2023 - 24 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2023 117,426 26,693 27,099 67,222 238,440
Additions 4,961 - - 648 5,609
Disposals (6,795 ) - (8,825 ) - (15,620 )
At 30 November 2024 115,592 26,693 18,274 67,870 228,429
DEPRECIATION
At 1 December 2023 67,755 19,000 9,021 59,823 155,599
Charge for year 13,116 1,853 4,519 2,155 21,643
Eliminated on disposal (6,202 ) - (7,254 ) - (13,456 )
At 30 November 2024 74,669 20,853 6,286 61,978 163,786
NET BOOK VALUE
At 30 November 2024 40,923 5,840 11,988 5,892 64,643
At 30 November 2023 49,671 7,693 18,078 7,399 82,841

5. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 410,431 443,741
Other debtors 37,966 58,057
448,397 501,798

Amounts falling due after more than one year:
Amounts owed by group undertakings 856,398 965,986

Aggregate amounts 1,304,795 1,467,784

BARDON ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 02089950)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 158,368 193,323
Taxation and social security 72,076 73,560
Other creditors 66,600 44,944
297,044 311,827

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 40,290 55,304
Between one and five years 17,593 42,353
57,883 97,657

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary £1 1,000 1,000

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2024 and 30 November 2023:

2024 2023
£    £   
Mr R H Cotton
Balance outstanding at start of year 19,700 23,178
Amounts advanced 14,450 15,122
Amounts repaid (34,600 ) (18,600 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (450 ) 19,700

BARDON ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 02089950)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr D M Crookes
Balance outstanding at start of year 818 260
Amounts advanced 8,100 19,158
Amounts repaid (8,918 ) (18,600 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 818

10. RELATED PARTY DISCLOSURES

HLW 244 Limited

HLW 244 Ltd is deemed to be a related party under the provisions of FRS 102 being a company with common directors to Bardon Environmental Ltd, Messrs. R Cotton, M Cotton and N Cotton. At 30 November 2024 an amount of £796,100 (2023: £791,100) was owed by HLW 244 Ltd.

Main Door Investments Ltd

Main Door Investments Ltd is deemed to be a related party under the provisions of FRS 102 being a company with common directors to Bardon Environmental Ltd, Messrs. R Cotton, M Cotton and N Cotton. At 30 November 2024 an amount of £60,298 (2023: £174,886) was owed by Main Door Investments Ltd.

Messrs. R Cotton, M Cotton and N Cotton are deemed to be related parties by virtue of being directors of the company.

Mr O Cotton, Miss J Cotton and Miss C Cotton are deemed to be related parties by virtue of being close family members of several of the directors.