Company Registration No. 05305893 (England and Wales)
A & C Environmental Ltd
Unaudited accounts
for the year ended 31 December 2024
A & C Environmental Ltd
Unaudited accounts
Contents
A & C Environmental Ltd
Company Information
for the year ended 31 December 2024
Director
Mr Adrian Watkins
Company Number
05305893 (England and Wales)
Registered Office
BIRCHFIELD MAIN ROAD
GWAELOD-Y-GARTH
CARDIFF
CF15 9HH
Accountants
R H Jeffs & Rowe Ltd
27-28 Gelliwastad Road
Pontypridd
CF37 2BW
A & C Environmental Ltd
Statement of financial position
as at 31 December 2024
Tangible assets
12,163
2,822
Cash at bank and in hand
6,939
4,105
Creditors: amounts falling due within one year
(2,454)
(2,188)
Net current assets
8,167
4,639
Called up share capital
100
100
Profit and loss account
20,230
7,361
Shareholders' funds
20,330
7,461
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 September 2025 and were signed on its behalf by
Mr Adrian Watkins
Director
Company Registration No. 05305893
A & C Environmental Ltd
Notes to the Accounts
for the year ended 31 December 2024
A & C Environmental Ltd is a private company, limited by shares, registered in England and Wales, registration number 05305893. The registered office is BIRCHFIELD MAIN ROAD, GWAELOD-Y-GARTH, CARDIFF, CF15 9HH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
A & C Environmental Ltd
Notes to the Accounts
for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2024
15,878
21,899
1,939
39,716
Additions
-
10,848
-
10,848
Disposals
-
(14,799)
-
(14,799)
At 31 December 2024
15,878
17,948
1,939
35,765
At 1 January 2024
14,271
20,959
1,664
36,894
Charge for the year
241
1,110
41
1,392
On disposals
-
(14,684)
-
(14,684)
At 31 December 2024
14,512
7,385
1,705
23,602
At 31 December 2024
1,366
10,563
234
12,163
At 31 December 2023
1,607
940
275
2,822
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
1,590
370
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).