REGISTERED NUMBER: 12147036 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ENVIRONMENTAL CONSULTATION & EQUIPMENT

LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Grocock

Mr M Browne

SECRETARY:

Mr A Grocock

REGISTERED OFFICE:

Unit 3, Provincial Park

Nether Lane

Sheffield

South Yorkshire

S35 9ZX

REGISTERED NUMBER:

12147036 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Tangible assets

4

39,602

44,822

CURRENT ASSETS

Debtors

5

116,552

59,857

Cash at bank

17,383

44,669

133,935

104,526

CREDITORS

Amounts falling due within one year

6

128,735

128,632

NET CURRENT ASSETS/(LIABILITIES)

5,200

(24,106

)

TOTAL ASSETS LESS CURRENT LIABILITIES

44,802

20,716

CREDITORS

Amounts falling due after more than one year

7

(3,333

)

(11,356

)

PROVISIONS FOR LIABILITIES

(9,901

)

(8,516

)

NET ASSETS

31,568

844

CAPITAL AND RESERVES

Called up share capital

10

400

Retained earnings

31,558

444

31,568

844

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 A Grocock - Director

1.	STATUTORY INFORMATION

Environmental Consultation & Equipment Ltd 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.

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

-

15% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

65,692

1,990

9,556

77,238

Additions

-

3,239

-

3,239

At 31 March 2025

65,692

5,229

9,556

80,477

DEPRECIATION

At 1 April 2024

25,901

887

5,628

32,416

Charge for year

5,969

387

2,103

8,459

At 31 March 2025

31,870

1,274

7,731

40,875

NET BOOK VALUE

At 31 March 2025

33,822

3,955

1,825

39,602

At 31 March 2024

39,791

1,103

3,928

44,822

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

62,385

13,686

Directors' current accounts

53,667

46,171

Prepayments

500

-

116,552

59,857

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,028

8,000

Tax

76,768

64,723

VAT

69,596

28,755

Other creditors

(25,657

)

26,818

Directors' current accounts

-

336

128,735

128,632

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

3,333

8,000

Bank loans - 2-5 years

-

3,356

3,333

11,356

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr A Grocock

Balance outstanding at start of year

(336

)

(204

)

Amounts advanced

111,652

102,693

Amounts repaid

(102,640

)

(102,825

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,676

(336

)

Mr M Browne

Balance outstanding at start of year

46,171

15,023

Amounts advanced

117,306

126,694

Amounts repaid

(118,486

)

(95,546

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

44,991

46,171

9.	RELATED PARTY DISCLOSURES

The company was party to transactions with E4 (Environmental) Ltd and A&M Group Holdings Ltd, companies who are under the common control of the directors.

At the year end date, the amount owed from E4 (Environmental) Ltd was £92,385 (2024 owed to: £26,818).

At the year end date, the amount owed to A&M Group Holdings Ltd was £4,343 (2024 owed from: £13,686).