REGISTERED NUMBER: 09131501 (England and Wales)

Environ Civil Engineering Limited

Financial Statements for the Year Ended 31st March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTOR:

S R Forde

REGISTERED OFFICE:

310 Wellingborough Road

Northampton

Northamptonshire

NN1 4EP

REGISTERED NUMBER:

09131501 (England and Wales)

SENIOR STATUTORY AUDITOR:

Paul Sparks FCA FCCA

AUDITORS:

Cheney & Co

Statutory Auditor

310 Wellingborough Road

Northampton

NN1 4EP

FIXED ASSETS

Tangible assets

4

117,856

28,973

CURRENT ASSETS

Debtors

5

3,164,826

1,986,698

Cash at bank and in hand

613,849

715,283

3,778,675

2,701,981

CREDITORS

Amounts falling due within one year

6

2,803,470

1,953,065

NET CURRENT ASSETS

975,205

748,916

TOTAL ASSETS LESS CURRENT LIABILITIES

1,093,061

777,889

PROVISIONS FOR LIABILITIES

9,160

7,250

NET ASSETS

1,083,901

770,639

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7

1,083,801

770,539

1,083,901

770,639

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 director and authorised for issue on 31st October 2025 and were signed by:

S R Forde - Director

1.	STATUTORY INFORMATION

Environ Civil Engineering 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.

Turnover-revenue recognition

Turnover represents applied for sales and net invoiced sale of goods, excluding value added tax.

On sales applications revenue is recognised as follows:

Measured works - 100%

Variations:

Priced and agreed - 100%

Priced and raised with client - 50%

Raised but not priced - 0%

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will recovered.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost and 20% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 12 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

34,776

Additions

101,155

At 31st March 2025

135,931

DEPRECIATION

At 1st April 2024

5,803

Charge for year

12,272

At 31st March 2025

18,075

NET BOOK VALUE

At 31st March 2025

117,856

At 31st March 2024

28,973

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,007,087

1,708,706

Other debtors

157,739

277,992

3,164,826

1,986,698

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,287,365

553,675

Amounts owed to group undertakings

98,362

30,732

Taxation and social security

165,406

430,096

Other creditors

1,252,337

938,562

2,803,470

1,953,065

7.

RESERVES

Retained

earnings

£

At 1st April 2024

770,539

Profit for the year

400,692

Dividends

(87,430

)

At 31st March 2025

1,083,801

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Sparks FCA FCCA (Senior Statutory Auditor)

for and on behalf of Cheney & Co

9.	CONTINGENT LIABILITIES

There were no contingent liabilities as at 31st March 2025 or 31st March 2024.

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £87,430 were paid to the director .

The company is a 70% subsidiary of Mida Holdings Limited . It had transactions with other companies in the group which were 100% subsidiaries of Mida Holdings Limited. These transactions were as follows:

Purchases from Group companies

2025

2024

£

£

Purchase of materials and other services

187,060

257,965

Hire of plant

178,873

103,531

Purchase of Motor Vehicles

96,094

-

At the year end the following amounts were outstanding:

Sums owed to other subsidiaries in the group were £98,362 - (2024 - £30,732)

11.	ULTIMATE CONTROLLING PARTY

DKEOT Limited and C4 Capital Limited each own 35% of MIDA Holdings Limited and as such are the joint controlling parties for the MIDA group comprising Mida Holdings Limited and its subsidiary companies.

DKEOT Limited and C4 Capital Limited are controlled by the two directors of MIDA Holdings Limited.

Environ Civil Engineering Limited is a 70% subsidiary controlled by Mida Holdings Limited

The parent's registered office is the same as Environ Civil Engineering Limited.

Consolidated group accounts of Mida Holdings Limited and its subsidiary companies can be found on the Companies House website.