REGISTERED NUMBER: 05448262 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Harding Environmental Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Gott- Harding

REGISTERED OFFICE:

Lower Fencewood House

Little Bowland Road

Whitewell

Clitheroe

Lancashire

BB7 3BN

REGISTERED NUMBER:

05448262 (England and Wales)

ACCOUNTANTS:

Account-Angels (North West) Limited

Uglow Farm

Broadhead Road

Turton

Bolton

BL7 0JN

FIXED ASSETS

Property, plant and equipment

4

93,016

94,276

CURRENT ASSETS

Inventories

7,245

16,302

Debtors

5

1,013

17,271

Cash at bank and in hand

34,415

21,330

42,673

54,903

CREDITORS

Amounts falling due within one year

6

91,023

118,423

NET CURRENT LIABILITIES

(48,350

)

(63,520

)

TOTAL ASSETS LESS CURRENT LIABILITIES

44,666

30,756

CREDITORS

Amounts falling due after more than one year

7

8,334

21,886

NET ASSETS

36,332

8,870

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

36,330

8,868

SHAREHOLDERS' FUNDS

36,332

8,870

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 September 2025 and were signed by:

D Gott- Harding - Director

1.	STATUTORY INFORMATION

Harding 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

Revenue 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

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

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

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.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2024

128,841

19,351

150,224

3,778

302,194

Additions

9,740

-

-

-

9,740

At 31 May 2025

138,581

19,351

150,224

3,778

311,934

DEPRECIATION

At 1 June 2024

67,076

17,733

120,253

2,856

207,918

Charge for year

2,876

324

7,493

307

11,000

At 31 May 2025

69,952

18,057

127,746

3,163

218,918

NET BOOK VALUE

At 31 May 2025

68,629

1,294

22,478

615

93,016

At 31 May 2024

61,765

1,618

29,971

922

94,276

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 June 2024

and 31 May 2025

23,500

78,792

102,292

DEPRECIATION

At 1 June 2024

9,067

52,558

61,625

Charge for year

2,165

6,559

8,724

At 31 May 2025

11,232

59,117

70,349

NET BOOK VALUE

At 31 May 2025

12,268

19,675

31,943

At 31 May 2024

14,433

26,234

40,667

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

1,013

17,271

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Hire purchase contracts

13,513

8,730

Trade creditors

1,676

60,695

Taxation and social security

35,854

20,041

Other creditors

39,980

28,957

91,023

118,423

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

8,334

21,886