REGISTERED NUMBER: 04696696 (England and Wales)

October House Environmental Limited

Unaudited Financial Statements For The Year Ended 31 March 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M A Horsefield

L Horsefield

SECRETARY:

L Horsefield

REGISTERED OFFICE:

24 North Street

West Butterwick

Scunthorpe

DN17 3JW

REGISTERED NUMBER:

04696696 (England and Wales)

ACCOUNTANTS:

Kingswood Allotts Limited

Chartered Accountants

Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

137,092

127,794

137,092

127,794

CURRENT ASSETS

Debtors

108,234

73,057

Cash at bank and in hand

350,893

366,498

459,127

439,555

CREDITORS

Amounts falling due within one year

67,424

84,442

NET CURRENT ASSETS

391,703

355,113

TOTAL ASSETS LESS CURRENT LIABILITIES

528,795

482,907

PROVISIONS FOR LIABILITIES

7

8,330

6,260

NET ASSETS

520,465

476,647

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

520,463

476,645

SHAREHOLDERS' FUNDS

520,465

476,647

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 12 November 2025 and were signed on its behalf by:

M A Horsefield - Director

1.	STATUTORY INFORMATION

October House 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

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, has been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

not provided

Short leasehold

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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 two defined contribution pension schemes. Contributions payable to each 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 5 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

60,000

AMORTISATION

At 1 April 2024

and 31 March 2025

60,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

189,066

Additions

22,882

Disposals

(34,313

)

At 31 March 2025

177,635

DEPRECIATION

At 1 April 2024

61,272

Charge for year

10,479

Eliminated on disposal

(31,208

)

At 31 March 2025

40,543

NET BOOK VALUE

At 31 March 2025

137,092

At 31 March 2024

127,794

Included in cost of land and buildings is freehold land of £ 103,773 (2024 - £ 103,773 ) which is not depreciated.

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

11,021

Between one and five years

-

3,777

-

14,798

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated Capital Allowances

8,330

6,260

Deferred

tax

£

Balance at 1 April 2024

6,260

Provided during year

2,070

Balance at 31 March 2025

8,330

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

9.	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

£

£

M A Horsefield and L Horsefield

Balance outstanding at start of year

21,302

3,634

Amounts advanced

44,256

68,103

Amounts repaid

(50,000

)

(50,435

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

15,558

21,302

Interest of 2.25% was charged on the balance outstanding during the year (2024 - 2.5%).