TOTAL ECOLOGY LIMITED


Director	I W Craft


Company Secretary	T Craft


Registered Address	Unit 1 Shawwell Business Centre
	Stagshaw Road
	Corbridge
	NE45 5PE


Registered Number	06420991 (England and Wales)

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Defined contribution pension plan
	The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. 

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in other creditors in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	5
Fixtures and fittings	-	3
Vehicles	20	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease.

	Stocks and work in progress
	Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	15		16

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	84,320	343,911	-	45,729	473,960
Additions	19,508	77,563	1,693	12,275	111,039
Disposals	-	(166,369)	-	-	(166,369)
At 31 March 25	103,828	255,105	1,693	58,004	418,630
Depreciation and impairment
At 01 April 24	60,780	73,268	-	42,070	176,118
Charge for year	9,110	32,444	381	4,555	46,490
On disposals	-	(35,900)	-	-	(35,900)
At 31 March 25	69,890	69,812	381	46,625	186,708
Net book value
At 31 March 25	33,938	185,293	1,312	11,379	231,922
At 31 March 24	23,540	270,643	-	3,659	297,842

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	39,211	31,865
Other debtors	295	12,221
Prepayments and accrued income	14,240	6,824
Total	53,746	50,910

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	3,804	7,016
Bank borrowings and overdrafts	10,000	10,000
Taxation and social security	98,515	69,546
Finance lease and HP contracts	32,665	39,409
Other creditors	185	1,602
Accrued liabilities and deferred income	2,144	4,311
Total	147,313	131,884


	Finance lease and HP contracts due within one year are secured on the assets they concern.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,667	11,667
Other creditors	95,110	141,685
Total	96,777	153,352


	Other creditors amounts due after one year are all Finance leases and HP contracts, they are secured on the assets concerned.

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	127,775		181,094

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	57,208	73,518
Total	57,208	73,518

9.	Operating lease commitments
	At 31 March 2025 the company had future minimum lease payments under non-cancellable operating leases of £57,009 (2024 - £9,663).

10.	Directors advances, credits and guarantees
	On 1 March 2024 a Director owed the Company £256 (2024 - £Nil). During the period this director was advanced £776 (2024 - £24,269) and repaid £1,032 (2024 - £24,013). As at 31 March 2025 this Director owed the Company £Nil (2024 - £256). No interest was charged on these loans. The loan was unsecured and repayable upon demand.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		231,922		297,842
			231,922		297,842
Current assets
Stocks		16,796		12,453
Debtors	4	53,746		50,910
Cash at bank and on hand		368,844		318,199
		439,386		381,562
Creditors amounts falling due within one year	5	(147,313)		(131,884)
Net current assets (liabilities)			292,073		249,678
Total assets less current liabilities			523,995		547,520
Creditors amounts falling due after one year	6		(96,777)		(153,352)
Provisions for liabilities	8		(57,208)		(73,518)
Net assets			370,010		320,650
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			369,010		319,650
Shareholders' funds			370,010		320,650