REGISTERED NUMBER: 09921398 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

AKB-Envirobuild Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr. A K Barraclough

Mrs. S J Barraclough

REGISTERED OFFICE:

Abacus House

Pennine Business Park

Longbow Close

Huddersfield

West Yorkshire

HD2 1GQ

REGISTERED NUMBER:

09921398 (England and Wales)

ACCOUNTANTS:

Crowther Chartered Accountants

Abacus House

Pennine Business Park

Longbow Close

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Tangible assets

4

706

1,582

Investment property

5

1,199,195

1,185,000

1,199,901

1,186,582

CURRENT ASSETS

Debtors

6

311

173

Cash at bank and in hand

2,757

2,113

3,068

2,286

CREDITORS

Amounts falling due within one year

7

589,090

397,842

NET CURRENT LIABILITIES

(586,022

)

(395,556

)

TOTAL ASSETS LESS CURRENT LIABILITIES

613,879

791,026

CREDITORS

Amounts falling due after more than one year

8

(4,169

)

(195,615

)

PROVISIONS FOR LIABILITIES

(123,215

)

(115,013

)

NET ASSETS

486,495

480,398

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

11

369,118

371,361

Retained earnings

117,277

108,937

SHAREHOLDERS' FUNDS

486,495

480,398

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 10 October 2025 and were signed on its behalf by:

Mr. A K Barraclough - Director

1.	STATUTORY INFORMATION

AKB-Envirobuild 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.

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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

At each reporting date the company assess whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 July 2024

and 30 June 2025

650

5,762

6,412

DEPRECIATION

At 1 July 2024

353

4,477

4,830

Charge for year

162

714

876

At 30 June 2025

515

5,191

5,706

NET BOOK VALUE

At 30 June 2025

135

571

706

At 30 June 2024

297

1,285

1,582

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

1,185,000

Additions

14,195

At 30 June 2025

1,199,195

NET BOOK VALUE

At 30 June 2025

1,199,195

At 30 June 2024

1,185,000

The directors have assessed the fair value of investment property. The valuation has been made on an open market basis by reference to similar properties.The original cost of all investment properties was £712,038 (2024 - £697,843). The directors are satisfied with the valuation of investment property.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Other debtors

311

173

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts (see note 9)

191,625

1,281

Amounts owed to associates

52,089

52,089

Taxation and social security

3,505

6,808

Other creditors

341,871

337,664

589,090

397,842

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans (see note 9)

4,169

195,615

9.

LOANS

An analysis of the maturity of loans is given below:

30.6.25

30.6.24

£

£

Amounts falling due within one year or on demand:

Bank loans

191,625

1,281

Amounts falling due between one and two years:

Bank loans - 1-2 years

3,760

194,216

Amounts falling due between two and five years:

Bank loans - 2-5 years

409

1,399

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

30.6.24

£

£

Bank loans

195,794

196,896

Paragon Bank Plc hold a fixed and floating charge over one of the company's assets.

11.

RESERVES

Fair value

reserve

£

At 1 July 2024

371,361

Transfer between reserves

(2,243

)

At 30 June 2025

369,118

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in creditors: amounts falling due within one year is a loan from the director of £251,848 (2024 - £249,230). The loan is interest free with no fixed date for repayment.

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are its directors.