REGISTERED NUMBER: 02623590 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

EAST MIDLANDS ENVIRONMENTAL CONSULTANTS

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

P L Slocombe

P C Wilkinson

G D Osborn

N S Parsons

R J Dows-Miller

A Flint

Registered office:

The Old Ragged School

Brook Street

Nottingham

NG1 1EA

Registered number:

02623590 (England and Wales)

Senior statutory auditor:

James Liptrott

Auditors:

TC Group

10 Stadium Business Court

Millennium Way

Pride Park

Derby

Derbyshire

DE24 8HP

Fixed assets

Tangible assets

4

18,374

18,020

Current assets

Debtors

5

417,630

504,714

Cash at bank

258,608

190,164

676,238

694,878

Creditors

Amounts falling due within one year

6

(539,095

)

(562,710

)

Net current assets

137,143

132,168

Total assets less current liabilities

155,517

150,188

Capital and reserves

Called up share capital

100

100

Retained earnings

155,417

150,088

Shareholders' funds

155,517

150,188

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 2 October 2025 and were signed on its behalf by:

P L Slocombe - Director

1.	STATUTORY INFORMATION

East Midlands Environmental Consultants 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.

The financial statements are prepared in sterling, which is the functional currency of the company.

Critical accounting judgements and key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material misstatement to the carrying amounts of assets and liabilities within the next financial year are as follows:

Long term contracts

Profit is recognised on long-term contracts if the outcome can be assessed with reasonable certainty, by including in the profit and loss account turnover and related costs based on stage of completion. Turnover is calculated as a proportion of total contract value based costs on the proportion of costs incurred to date compared to expected costs for each contract.

Uninvoiced income

Uninvoiced income is valued at sales value less any provisions for foreseeable losses where appropriate.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax supplied to customers during the year. Income is recognised when the company has the right to the consideration based on stage of completion.

Tangible fixed assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment

-

33% on cost

Motor vehicles

-

33% on cost

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.

Gift aid payments

The company is a subsidiary of a charity and has determined that gift aid payments will be made to the charity out of the taxable profits available.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

Motor

equipment

vehicles

Totals

£

£

£

Cost

At 1 April 2024

82,737

11,601

94,338

Additions

19,447

-

19,447

Reclassification/transfer

(7,323

)

7,323

-

At 31 March 2025

94,861

18,924

113,785

Depreciation

At 1 April 2024

64,872

11,446

76,318

Charge for year

18,938

155

19,093

Reclassification/transfer

(7,323

)

7,323

-

At 31 March 2025

76,487

18,924

95,411

Net book value

At 31 March 2025

18,374

-

18,374

At 31 March 2024

17,865

155

18,020

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

329,903

247,351

Amounts owed by group undertakings

38,046

97,507

Amounts recoverable on contract

30,910

147,994

Other debtors

18,771

11,862

417,630

504,714

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

186,326

183,727

Amounts owed to group undertakings

-

35,288

Social security and other taxes

23,018

15,241

Other creditors

1,722

15,789

Accruals and deferred income

328,029

312,665

539,095

562,710

7.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

3,728

6,586

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

James Liptrott (Senior Statutory Auditor)

for and on behalf of TC Group

9.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Nottinghamshire Wildlife Trust, a charity incorporated in England and Wales.