Environmental Services Design Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07074711

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		34,615		12,990

			34,615		12,990
CURRENT ASSETS
Stocks	5	106,600		82,761
Debtors	6	425,484		608,093
Cash at bank and in hand		332,496		389,949

		864,580		1,080,803
Creditors: Amounts Falling Due Within One Year	7	(511,883 )		(622,626 )

NET CURRENT ASSETS (LIABILITIES)			352,697		458,177

TOTAL ASSETS LESS CURRENT LIABILITIES			387,312		471,167

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,654 )		(3,247 )

NET ASSETS			378,658		467,920

CAPITAL AND RESERVES
Called up share capital	8		100		100
Other reserves			(11,700 )		-
Profit and Loss Account			390,258		467,820

SHAREHOLDERS' FUNDS			378,658		467,920

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Environmental Services Design Limited

Balance Sheet (continued)

As At 31 December 2024

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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christian Marner

Director

25/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Environmental Services Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07074711 . The registered office is 1.04 Boat Shed, 12 Exchange Quay, Salford, Lancashire, M5 3EQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10% straight line
Fixtures & Fittings	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Financial Instruments

The company has elected to apply the provisions of Section 'Basic Financial Instruments' and Section 'Other Financial Instruments Issues' of FRS to all of its financial statements.

Financial Instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic Financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified accordingly to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilties

Basic financial liabilities, including creditors and other creditors, are initially recognised at transactions price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised costs, using the effective rate of interest method.

...CONTINUED

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Environmental Services Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.6. Financial Instruments - continued

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from supplies. Amounts payable are classified as current liabilities if payment is due within one year or less, if not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

Cash and cash equivalents are basic financial instruments and include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.7. 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 liabilites 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 the 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.

2.8. Pensions

The company operates a defined contribtion pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 34 (2023: 33)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2024	68,373	26,206	94,579
Additions	24,918	133	25,051

As at 31 December 2024	93,291	26,339	119,630

Depreciation
As at 1 January 2024	57,614	23,975	81,589
Provided during the period	2,859	567	3,426

As at 31 December 2024	60,473	24,542	85,015

Net Book Value
As at 31 December 2024	32,818	1,797	34,615

As at 1 January 2024	10,759	2,231	12,990

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Environmental Services Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Stocks

	2024	2023
	£	£
Work in progress	106,600	82,761

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	387,363	519,349
Other debtors	38,121	88,744

	425,484	608,093

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	96,810	185,559
Other creditors	157,803	101,092
Taxation and social security	257,270	335,975

	511,883	622,626

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2024	2023
	£	£
Not later than one year	129,474	130,937
Later than one year and not later than five years	221,263	332,130

	350,737	463,067

10. Reserves

Other reserves include £11,700 of professional fees incurred in relation to the establishment of the Company’s EMI share option scheme.

11. Post Balance Sheet Events

Subsequent to the year end, in April 2025, the Company adopted an Enterprise Management Incentive (EMI) share option scheme and granted options over 800 C Ordinary £0.10 shares to senior employees at an exercise price of £0.10 per share. The options vest 25% immediately and 75% on the first anniversary of grant. No adjustment has been made in these financial statements as the grant of the options was not a condition that existed at the balance sheet date.

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