Envirotreat Technologies Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03292153 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Envirotreat Technologies Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

N A McLeod

K B McLeod

SECRETARY:

K B McLeod

REGISTERED OFFICE:

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

REGISTERED NUMBER:

03292153 (England and Wales)

ACCOUNTANTS:

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Envirotreat Technologies Limited for the year ended 31 December 2024 which comprise the Profit and Loss account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Envirotreat Technologies Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Envirotreat Technologies Limited and state those matters that we have agreed to state to the Board of Directors of Envirotreat Technologies Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Envirotreat Technologies Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Envirotreat Technologies Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Envirotreat Technologies Limited. You consider that Envirotreat Technologies Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Envirotreat Technologies Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

11 September 2025

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

1,432

3,492

Investments

6

20,065

21,497

23,557

CURRENT ASSETS

Stocks

10,624

34,015

Debtors

7

311,619

320,247

Cash at bank

34,906

47,809

357,149

402,071

CREDITORS

Amounts falling due within one year

8

(39,722

)

(29,825

)

NET CURRENT ASSETS

317,427

372,246

TOTAL ASSETS LESS CURRENT
LIABILITIES

338,924

395,803

CREDITORS

Amounts falling due after more than one
year

9

(4,167

)

(14,167

)

NET ASSETS

334,757

381,636

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

334,657

381,536

334,757

381,636

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

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

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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2025 and were signed on its behalf by:

N A McLeod - Director

K B McLeod - Director

1.	STATUTORY INFORMATION

Envirotreat Technologies 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.

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.

Patents, trademarks and licences are being amortised evenly over their estimated useful life of ten years.

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 cost

Fixtures, fittings and equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 Profit and Loss account, 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Patents,

trademarks

and

licences

£

COST

At 1 January 2024

and 31 December 2024

50,000

AMORTISATION

At 1 January 2024

and 31 December 2024

50,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Plant and

and

machinery

equipment

Totals

£

COST

At 1 January 2024

and 31 December 2024

30,338

6,008

36,346

DEPRECIATION

At 1 January 2024

27,133

5,721

32,854

Charge for year

1,784

276

2,060

At 31 December 2024

28,917

5,997

34,914

NET BOOK VALUE

At 31 December 2024

1,421

11

1,432

At 31 December 2023

3,205

287

3,492

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

20,065

NET BOOK VALUE

At 31 December 2024

20,065

At 31 December 2023

20,065

7.

DEBTORS

2024

2023

£

Amounts falling due within one year:

Trade debtors

14,650

25,043

Amounts owed by group undertakings

50,000

Other debtors

17,605

21,372

82,255

96,415

2024

2023

£

Amounts falling due after more than one year:

Amounts owed by group undertakings

229,364

223,832

Aggregate amounts

311,619

320,247

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Bank loans and overdrafts

10,000

Trade creditors

2,387

30,506

Amounts owed to group undertakings

9,000

-

Taxation and social security

6,831

6,114

Other creditors

11,504

(16,795

)

39,722

29,825

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2024

2023

£

Bank loans

4,167

14,167

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company made a loan to the director, N A McLeod. The loan was unsecured and repayable on demand. The maximum amount outstanding during the year was £12,856. The amount outstanding at 31 December 2024 was £9,894.