REGISTERED NUMBER: 04630515 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

GREENMAN ENVIRONMENTAL MANAGEMENT

LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

G L Rowlands

M Herbert

S P Martin

REGISTERED OFFICE:

11 Laura Place

Bath

BA2 4BL

REGISTERED NUMBER:

04630515 (England and Wales)

ACCOUNTANTS:

Richardson Swift

Chartered Accountants

11 Laura Place

Bath

BA2 4BL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Greenman Environmental Management Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Greenman Environmental Management Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Greenman Environmental Management Limited and state those matters that we have agreed to state to the Board of Directors of Greenman Environmental Management Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Greenman Environmental Management Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Greenman Environmental Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Greenman Environmental Management Limited. You consider that Greenman Environmental Management Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Greenman Environmental Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Richardson Swift

Chartered Accountants

11 Laura Place

Bath

BA2 4BL

8 December 2025

FIXED ASSETS

Tangible assets

4

203,866

275,979

CURRENT ASSETS

Debtors

5

300,714

281,032

Cash at bank

177,874

1,078,468

478,588

1,359,500

CREDITORS

Amounts falling due within one year

6

269,384

278,795

NET CURRENT ASSETS

209,204

1,080,705

TOTAL ASSETS LESS CURRENT LIABILITIES

413,070

1,356,684

PROVISIONS FOR LIABILITIES

8

48,667

68,685

NET ASSETS

364,403

1,287,999

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

363,403

1,286,999

SHAREHOLDERS' FUNDS

364,403

1,287,999

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 8 December 2025 and were signed on its behalf by:

G L Rowlands - Director

1.	STATUTORY INFORMATION

Greenman Environmental Management 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is recognised when services are rendered.

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.

Leasehold improvements

-

20% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, loans from banks and other third parties.

Financial assets that are measured at cost and 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 profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Critical accounting estimates and uncertainties

No significant judgements or key assumptions have had to be made by the directors in preparing these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

Plant and

and

improvements

machinery

fittings

£

£

£

COST

At 1 April 2024

21,383

443,772

17,723

Additions

-

41,481

94

Disposals

-

(9,750

)

-

At 31 March 2025

21,383

475,503

17,817

DEPRECIATION

At 1 April 2024

21,383

381,146

11,625

Charge for year

-

50,003

929

Eliminated on disposal

-

(9,750

)

-

At 31 March 2025

21,383

421,399

12,554

NET BOOK VALUE

At 31 March 2025

-

54,104

5,263

At 31 March 2024

-

62,626

6,098

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

505,848

20,413

1,009,139

Additions

-

-

41,575

Disposals

(50,087

)

-

(59,837

)

At 31 March 2025

455,761

20,413

990,877

DEPRECIATION

At 1 April 2024

299,534

19,472

733,160

Charge for year

48,106

759

99,797

Eliminated on disposal

(36,196

)

-

(45,946

)

At 31 March 2025

311,444

20,231

787,011

NET BOOK VALUE

At 31 March 2025

144,317

182

203,866

At 31 March 2024

206,314

941

275,979

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

255,875

229,301

Other debtors

44,839

51,731

300,714

281,032

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

11,603

Trade creditors

24,927

30,465

Amounts owed to group undertakings

61,345

-

Taxation and social security

150,799

159,399

Other creditors

32,313

77,328

269,384

278,795

The hire purchase liabilities are NIL (2024: £11,602) and are secured on the assets to which they relate.

7.	SECURED DEBTS

The Royal Bank of Scotland PLC has a fixed and floating charge which covers all the property or undertaking of the company. It contains a negative pledge.

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

48,667

68,685

Deferred

tax

£

Balance at 1 April 2024

68,685

Accelerated capital allowances

(20,018

)

Balance at 31 March 2025

48,667

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

800

Ordinary A

£1

800

800

200

Ordinary B

£1

200

200

1,000

1,000

All shares are identical and rank pari passu except for the rates in which dividends are declared could differ.