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REGISTERED NUMBER: 01928044 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| ENVIRONMENTAL MACLIVER LIMITED |

ENVIRONMENTAL MACLIVER LIMITED (REGISTERED NUMBER: 01928044)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ENVIRONMENTAL MACLIVER LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | Mr KS Macliver

| Mrs CMA Macliver

| Mr P Macliver

| SECRETARY: | Mrs CMA Macliver

| REGISTERED OFFICE: | Elm House

| Belle Walk

| Moseley

| Birmingham

| B13 9DF

| REGISTERED NUMBER: | 01928044 (England and Wales)

ENVIRONMENTAL MACLIVER LIMITED (REGISTERED NUMBER: 01928044)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,034 |  | 1,234 |  |

CURRENT ASSETS

Debtors | 5 | 57,132 |  | 55,941 |  |

CREDITORS

Amounts falling due within one year | 6 | 49,012 |  | 48,238 |  |

NET CURRENT ASSETS | 8,120 |  | 7,703 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 9,154 |  | 8,937 |  |

PROVISIONS FOR LIABILITIES | 196 |  | 234 |  |

NET ASSETS | 8,958 |  | 8,703 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 7,958 |  | 7,703 |  |

SHAREHOLDERS' FUNDS | 8,958 |  | 8,703 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

ENVIRONMENTAL MACLIVER LIMITED (REGISTERED NUMBER: 01928044)

BALANCE SHEET - continued

31 MARCH 2025

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 Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

Mr KS Macliver - Director

Mrs CMA Macliver - Director

ENVIRONMENTAL MACLIVER LIMITED (REGISTERED NUMBER: 01928044)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Environmental Macliver 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Going concern

| 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 financial statements have been prepared on a going concern basis. Continuing to trade depends on the continued support of the company's bankers and directors. Should the company be unable to continue to trade, adjustments would have to be made to reduce the value of the assets to their recoverable amounts, to provide for any further liabilities which might arise and to classify fixed assets as current assets.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax.

| The company supplies products to customers from its manufacturing site, under standard terms and conditions. In all cases revenue is recognised when the risks and rewards of ownership are transferred and this is defined to be on placement of the order.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Debtors

| Short term trade debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term trade creditors are measured at transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

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

ENVIRONMENTAL MACLIVER LIMITED (REGISTERED NUMBER: 01928044)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 10,997 |  | 8,198 |  | 19,195 |  |

| DEPRECIATION

| At 1 April 2024 | 9,852 |  | 8,109 |  | 17,961 |  |

| Charge for year | 171 |  | 29 |  | 200 |  |

| At 31 March 2025 | 10,023 |  | 8,138 |  | 18,161 |  |

| NET BOOK VALUE

| At 31 March 2025 | 974 |  | 60 |  | 1,034 |  |

| At 31 March 2024 | 1,145 |  | 89 |  | 1,234 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 57,132 |  | 55,941 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 45,870 |  | 32,071 |  |

| Trade creditors | 604 |  | 15,074 |  |

| Taxation and social security | 1,153 |  | 138 |  |

| Other creditors | 1,385 |  | 955 |  |

49,012 |  | 48,238 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdrafts | 23,392 |  | 23,659 |  |

| Bank loans | 22,478 |  | 8,412 |  |

45,870 |  | 32,071 |  |

ENVIRONMENTAL MACLIVER LIMITED (REGISTERED NUMBER: 01928044)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | RELATED PARTY DISCLOSURES

| At the year end there was an amount of £42,872 (2024: £47,984) owed by Automotive Macliver Limited. Mr K Macliver and Mrs C Macliver are both directors and controlling shareholders of that company.

| During the year the company received from Automotive Macliver Limited £51,139 (2024: £49,784) in administration charges.

9. | ULTIMATE CONTROLLING PARTY

| The company is controlled by Mr K Macliver by virtue of his majority shareholding and directorship.