REGISTERED NUMBER: 05842818 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

E4 (ENVIRONMENTAL) LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Grocock

Mr M Browne

REGISTERED OFFICE:

Unit 3

Provincial Park

Nether Lane

Sheffield

South Yorkshire

S35 9ZX

REGISTERED NUMBER:

05842818 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Property, plant and equipment

4

161,851

115,267

CURRENT ASSETS

Inventories

52,520

63,349

Debtors

5

184,225

160,177

Cash at bank

72,614

31,225

309,359

254,751

CREDITORS

Amounts falling due within one year

6

229,008

127,113

NET CURRENT ASSETS

80,351

127,638

TOTAL ASSETS LESS CURRENT LIABILITIES

242,202

242,905

CREDITORS

Amounts falling due after more than one year

7

(78,064

)

(90,757

)

PROVISIONS FOR LIABILITIES

(22,838

)

(21,901

)

NET ASSETS

141,300

130,247

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

141,298

130,245

SHAREHOLDERS' FUNDS

141,300

130,247

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 9 December 2025 and were signed on its behalf by:

Mr M Browne - Director

Mr A Grocock - Director

1.	STATUTORY INFORMATION

E4 (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.	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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

Taxation

Taxation for the year comprises current 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 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 statement of financial position date.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

3,500

234,359

237,859

Additions

-

79,172

79,172

At 31 March 2025

3,500

313,531

317,031

DEPRECIATION

At 1 April 2024

2,450

120,142

122,592

Charge for year

350

32,238

32,588

At 31 March 2025

2,800

152,380

155,180

NET BOOK VALUE

At 31 March 2025

700

161,151

161,851

At 31 March 2024

1,050

114,217

115,267

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

83,850

Additions

75,000

Transfer to ownership

(26,999

)

At 31 March 2025

131,851

DEPRECIATION

At 1 April 2024

13,975

Charge for year

20,500

Transfer to ownership

(20,592

)

At 31 March 2025

13,883

NET BOOK VALUE

At 31 March 2025

117,968

At 31 March 2024

69,875

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

102,910

78,642

Other debtors

81,315

81,535

184,225

160,177

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

25,000

25,000

Hire purchase contracts (see note 8)

47,857

32,033

Trade creditors

49,631

51,434

Taxation and social security

7,609

10,656

Other creditors

98,911

7,990

229,008

127,113

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,250

33,334

Hire purchase contracts (see note 8)

71,814

57,423

78,064

90,757

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

47,857

32,033

Between one and five years

71,814

57,423

119,671

89,456

Non-cancellable

operating leases

2025

2024

£

£

Within one year

17,847

17,847

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary

.01

2

2

10.	RELATED PARTY DISCLOSURES

The company was party to transactions with Environmental Consultation & Equipment Ltd, and A&M Group Holdings Ltd, both whom were companies under the common control of the directors.

At the end of the financial year, Environmental Consultation & Equipment Ltd was owed £92,385 (2024 owed to: £26,818), from E4 (Environmental) Limited.

At the end of the financial year, A&M Group Holdings Ltd were owed £572 (2024: £NIL) from E4 (Environmental) Limited.