REGISTERED NUMBER: 06506186 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

EARTH SYSTEMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J J O'Rourke

Mrs M J O'Rourke

REGISTERED OFFICE:

5th Floor, R+ Building

2 Blagrave Street

Reading

Berkshire

RG1 1AZ

REGISTERED NUMBER:

06506186 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

5th Floor, R+ Building

2 Blagrave Street

Reading

Berkshire

RG1 1AZ

FIXED ASSETS

Tangible assets

4

3,834

7,668

CURRENT ASSETS

Stocks

-

40,000

Debtors

5

21,941

12,160

Cash at bank

2,072

8,660

24,013

60,820

CREDITORS

Amounts falling due within one year

6

(5,291

)

(6,557

)

NET CURRENT ASSETS

18,722

54,263

TOTAL ASSETS LESS CURRENT LIABILITIES

22,556

61,931

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

22,456

61,831

22,556

61,931

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

J J O'Rourke - Director

1.	STATUTORY INFORMATION

Earth Systems 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.

Going concern

The financial statements of the company have been prepared on a going concern basis dependent of the continued support of its directors. They do not intend to withdraw their support within a period of at least 12 months from the date on which the balance sheet was signed.

Having regard to the above, the directors believe it appropriate to adopt the going concern basis of accounting in preparing the financial statements.

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.

Office equipment

-

20% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Debtors

Short-term debtors are measured at transaction price, less any impairment.

Creditors

Short-term creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Office

Motor

equipment

vehicles

Totals

£

£

£

Cost

At 1 January 2024

and 31 December 2024

420

15,000

15,420

Depreciation

At 1 January 2024

252

7,500

7,752

Charge for year

84

3,750

3,834

At 31 December 2024

336

11,250

11,586

Net book value

At 31 December 2024

84

3,750

3,834

At 31 December 2023

168

7,500

7,668

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

46,683

14,155

Bad debt provision

(24,742

)

(2,995

)

Other debtors

-

1,000

21,941

12,160

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

-

335

VAT

112

288

Directors' current accounts

179

234

Accruals and deferred income

5,000

5,700

5,291

6,557