Company Registration No. 06986903 (England and Wales)
MEC ENVIRONMENTAL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2025
31 January 2025
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
MEC ENVIRONMENTAL LIMITED
COMPANY INFORMATION
Director
Mr M E Corban
Company number
06986903
Registered office
Blackburn Technology Management Centre
Unit 2
Challenge Way
Blackburn
Lancashire
England
BB1 5QB
Accountants
PM+M Solutions for Business LLP
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
MEC ENVIRONMENTAL LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
MEC ENVIRONMENTAL LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
199,491
230,380
Current assets
Stocks
500
500
Debtors
4
216,501
238,864
Cash at bank and in hand
102,044
94,729
319,045
334,093
Creditors: amounts falling due within one year
5
(127,858)
(81,303)
Net current assets
191,187
252,790
Total assets less current liabilities
390,678
483,170
Creditors: amounts falling due after more than one year
6
(110,236)
(131,816)
Provisions for liabilities
(31,764)
(31,413)
Net assets
248,678
319,941
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
248,677
319,940
Total equity
248,678
319,941
MEC ENVIRONMENTAL LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2025
31 January 2025
- 2 -

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 15 October 2025
Mr M E Corban
Director
Company registration number 06986903 (England and Wales)
MEC ENVIRONMENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

MEC Environmental Limited is a private company limited by shares incorporated in England and Wales. The registered office is Blackburn Technology Management Centre, Unit 2, Challenge Way, Blackburn, Lancashire, England, BB1 5QB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the value of goods and services, excluding value added tax, despatched/provided during the year, for which the right to consideration has been obtained.

1.3
Tangible fixed assets

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

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
20% on cost
Plant and equipment
15% reducing balance
Computers
33% on cost
Motor vehicles
25% reducing balance

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.

1.4
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

MEC ENVIRONMENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.8
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
7
MEC ENVIRONMENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 5 -
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 February 2024
27,567
31,107
15,202
219,209
293,085
Additions
975
8,639
1,773
49,985
61,372
Disposals
-
0
(25,759)
(4,378)
(14,835)
(44,972)
At 31 January 2025
28,542
13,987
12,597
254,359
309,485
Depreciation and impairment
At 1 February 2024
14,444
13,963
8,691
25,607
62,705
Depreciation charged in the year
5,526
1,042
3,597
57,550
67,715
Eliminated in respect of disposals
-
0
(12,757)
(4,378)
(3,291)
(20,426)
At 31 January 2025
19,970
2,248
7,910
79,866
109,994
Carrying amount
At 31 January 2025
8,572
11,739
4,687
174,493
199,491
At 31 January 2024
13,123
17,144
6,511
193,602
230,380
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
101,179
121,942
Other debtors
115,322
116,922
216,501
238,864
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
940
670
Taxation and social security
99,434
64,083
Other creditors
27,484
16,550
127,858
81,303
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
110,236
131,816
MEC ENVIRONMENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 6 -
7
Secured debts

The following secured debts are included within creditors:

Hire purchase contracts £100,893 (202 4 - £110,196)

Finance lease contracts £3 2,013 (202 4- £35,141)

Hire purchase and finance lease contracts are secured over the assets to which they relate.

8
Operating lease commitments
Lessee

At the year end, the company had operating lease commitments totalling £7,164 (202 4 - £11,510).

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