REGISTERED NUMBER: 09551541 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

AXD ENVIRONMENTAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Clifford

Mrs M J Clifford

REGISTERED OFFICE:

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

REGISTERED NUMBER:

09551541 (England and Wales)

ACCOUNTANTS:

Studholme-Bell Limited

Chartered Certified Accountants

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

FIXED ASSETS

Tangible assets

5

87,095

95,152

CURRENT ASSETS

Debtors

6

846,956

883,100

Cash at bank and in hand

1,356,294

1,176,919

2,203,250

2,060,019

CREDITORS

Amounts falling due within one year

7

853,786

913,789

NET CURRENT ASSETS

1,349,464

1,146,230

TOTAL ASSETS LESS CURRENT LIABILITIES

1,436,559

1,241,382

CREDITORS

Amounts falling due after more than one year

8

(61,658

)

(65,740

)

PROVISIONS FOR LIABILITIES

(21,774

)

(26,557

)

NET ASSETS

1,353,127

1,149,085

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

1,352,927

1,148,885

SHAREHOLDERS' FUNDS

1,353,127

1,149,085

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 16 October 2025 and were signed on its behalf by:

D J Clifford - Director

1.	STATUTORY INFORMATION

AXD Environmental 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.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS102 Section 1A for small entities. There were no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The principle accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year and have also been consistently applied within the same accounts.

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Revenue recognition

Revenue is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Employee benefits

Short term employee benefits, including holiday pay, are recognised as an expense in the profit and loss account in the period in which they are incurred.

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

937

6,823

105,716

14,792

128,268

Additions

571

12,656

-

2,355

15,582

At 30 April 2025

1,508

19,479

105,716

17,147

143,850

DEPRECIATION

At 1 May 2024

752

3,751

19,822

8,791

33,116

Charge for year

91

615

21,474

1,459

23,639

At 30 April 2025

843

4,366

41,296

10,250

56,755

NET BOOK VALUE

At 30 April 2025

665

15,113

64,420

6,897

87,095

At 30 April 2024

185

3,072

85,894

6,001

95,152

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

834,483

874,351

Other debtors

8,029

6,524

Prepayments

4,444

2,225

846,956

883,100

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

5,278

5,278

Trade creditors

579,610

650,690

Tax

127,595

162,572

Social security and other taxes

18,797

22,151

VAT

89,015

56,536

Other creditors

87

87

Accruals and deferred income

33,404

16,475

853,786

913,789

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

60,129

65,407

Directors loan account

1,529

333

61,658

65,740