REGISTERED NUMBER: 05646507 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

Cardiff Arms Environmental Services Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M S Cronk

REGISTERED OFFICE:

9 Curran Road Industrial Estate

Curran Road

Cardiff

CF10 5DF

REGISTERED NUMBER:

05646507 (England and Wales)

ACCOUNTANTS:

DHB Accountants Limited

Chartered Accountants

Statutory Auditors

110 Whitchurch Road

Cardiff

CF14 3LY

FIXED ASSETS

Tangible assets

4

69,719

70,958

CURRENT ASSETS

Stocks

2,184

-

Debtors

5

132,409

131,796

Cash at bank

7,713

19,110

142,306

150,906

CREDITORS

Amounts falling due within one year

6

185,017

150,781

NET CURRENT (LIABILITIES)/ASSETS

(42,711

)

125

TOTAL ASSETS LESS CURRENT LIABILITIES

27,008

71,083

CREDITORS

Amounts falling due after more than one year

7

(12,870

)

(21,831

)

PROVISIONS FOR LIABILITIES

(8,412

)

(8,412

)

NET ASSETS

5,726

40,840

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

5,723

40,837

SHAREHOLDERS' FUNDS

5,726

40,840

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 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 1 September 2025 and were signed by:

M S Cronk - Director

1.	STATUTORY INFORMATION

Cardiff Arms Environmental Services Ltd. 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.

The accounts have been prepared on a going concern basis as the directors have reviewed future trading prospects and available funding and are satisfied that the company will be able to meet its obligations as they fall due such that, in their opinion the going concern concept is entirely appropriate.

Turnover

Turnover 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 etc

-

25% on reducing balance

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 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.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

181,957

Additions

22,000

At 31 December 2024

203,957

DEPRECIATION

At 1 January 2024

110,999

Charge for year

23,239

At 31 December 2024

134,238

NET BOOK VALUE

At 31 December 2024

69,719

At 31 December 2023

70,958

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

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

77,869

DEPRECIATION

At 1 January 2024

12,251

Charge for year

20,844

At 31 December 2024

33,095

NET BOOK VALUE

At 31 December 2024

44,774

At 31 December 2023

65,618

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

130,698

128,863

Other debtors

1,711

2,933

132,409

131,796

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

3,227

3,227

Hire purchase contracts

11,897

11,897

Trade creditors

108,547

81,500

Taxation and social security

4,192

4,185

Other creditors

57,154

49,972

185,017

150,781

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

2,841

6,802

Hire purchase contracts

10,029

15,029

12,870

21,831

8.	RELATED PARTY DISCLOSURES

Included in Sales is an amount of £121,330 (2023: £74,089) relating to sales to companies in which a director and shareholder also has an interest. As at the year end Trade and Other Debtors includes an amount of £56,100 (2023: £43,970) due from those companies.

Furthermore, during the year costs were incurred with the companies noted above in the normal course of trading amounting to £41,187 (2023 : £45,591) and at the year end an amount of £46,275 (2023 : £36,137) was included in trade creditors in relation to these transactions.

In view of the directors these transactions were made at an arms length basis.

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party of the company other than the shareholders acting together.