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Company No: 11162116 (England and Wales)

# ERGO ENVIRONMENTAL LTD

### Unaudited Financial Statements
For the financial year ended 31 January 2025
Pages for filing with the registrar

ERGO ENVIRONMENTAL LTD

## Unaudited Financial Statements

For the financial year ended 31 January 2025

Contents

ERGO ENVIRONMENTAL LTD

## COMPANY INFORMATION

For the financial year ended 31 January 2025
ERGO ENVIRONMENTAL LTD

## COMPANY INFORMATION (continued)

For the financial year ended 31 January 2025

DIRECTOR | James Garfield Nairn

REGISTERED OFFICE | Unit 38b
| North Tyne Industrial Estate Whitley Road
| Benton
| Newcastle Upon Tyne
| NE12 9SZ
| United Kingdom

COMPANY NUMBER | 11162116 (England and Wales)

ACCOUNTANT | S&W Partners Newcastle Limited
| 17 Queens Lane
| Newcastle
| NE1 1RN

ERGO ENVIRONMENTAL LTD

## BALANCE SHEET

As at 31 January 2025
ERGO ENVIRONMENTAL LTD

## BALANCE SHEET (continued)

As at 31 January 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 67,795 |  | 62,591
|  | 67,795 |  | 62,591
Current assets |  |  |  |
Debtors | 4 | 325,474 |  | 330,599
Cash at bank and in hand |  | 96,504 |  | 97,745
|  | 421,978 |  | 428,344
Creditors: amounts falling due within one year | 5 | ( 113,815) |  | ( 145,475)
Net current assets |  | 308,163 |  | 282,869
Total assets less current liabilities |  | 375,958 |  | 345,460
Provision for liabilities |  | ( 10,219) |  | ( 13,464)
Net assets |  | 365,739 |  | 331,996
Capital and reserves |  |  |  |
Called-up share capital |  | 150 |  | 150
Profit and loss account |  | 365,589 |  | 331,846
Total shareholder's funds |  | 365,739 |  | 331,996

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Ergo Environmental Ltd (registered number: 11162116) were approved and authorised for issue by the Director on 29 September 2025. They were signed on its behalf by:

James Garfield Nairn Director |

ERGO ENVIRONMENTAL LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
ERGO ENVIRONMENTAL LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Ergo Environmental Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 38b, North Tyne Industrial Estate Whitley Road, Benton, Newcastle Upon Tyne, NE12 9SZ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of Ergo Environmental Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of consultancy services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 1 - 50 years straight line
Plant and machinery etc. | 1 - 3 years straight line
| 25 - 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according 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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 9 |  | 8

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 February 2024 | 4,548 |  | 107,991 |  | 112,539
Additions | 0 |  | 22,550 |  | 22,550
At 31 January 2025 | 4,548 |  | 130,541 |  | 135,089
Accumulated depreciation |  |  |  |  |
At 01 February 2024 | 91 |  | 49,857 |  | 49,948
Charge for the financial year | 91 |  | 17,255 |  | 17,346
At 31 January 2025 | 182 |  | 67,112 |  | 67,294
Net book value |  |  |  |  |
At 31 January 2025 | 4,366 |  | 63,429 |  | 67,795
At 31 January 2024 | 4,457 |  | 58,134 |  | 62,591

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 187,386 |  | 192,675
Amounts owed by Parent undertakings | 75,671 |  | 100,001
Other debtors | 62,417 |  | 37,923
| 325,474 |  | 330,599

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 60,269 |  | 86,120
Taxation and social security | 45,689 |  | 46,110
Other creditors | 7,857 |  | 13,245
| 113,815 |  | 145,475

#### 6. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
within one year | 32,200 |  | 0
between one and five years | 128,800 |  | 0
after five years | 96,600 |  | 0
| 257,600 |  | 0

#### 7. Ultimate controlling party

Parent Company:

ERGO Holdings Limited