Amiantus Environmental Consultants Limited


AMIANTUS ENVIRONMENTAL CONSULTANTS LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2025



































Company Registration Number: 05648898

AMIANTUS ENVIRONMENTAL CONSULTANTS LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


CONTENTS									PAGES



Company information									1

Balance sheet									2 to 3

Notes to the financial statements									4 to 8

AMIANTUS ENVIRONMENTAL CONSULTANTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2025


DIRECTOR

W Godfrey


SECRETARY

The company does not have an appointed secretary


REGISTERED OFFICE

4 Witan Way
Witney
Oxon
OX28 6FF


COMPANY REGISTRATION NUMBER

05648898 England and Wales

AMIANTUS ENVIRONMENTAL CONSULTANTS LIMITED

BALANCE SHEET
AS AT 30 APRIL 2025


	Notes	2025		2024
		£		£

FIXED ASSETS
Tangible assets	5		17,320		21,820

CURRENT ASSETS
Debtors	6	428,459		368,974
Cash at bank and in hand		48,548		70,419


		477,007		439,393

CREDITORS: Amounts falling due within one year	7	110,943		114,279
CREDITORS: Amounts falling due within one year


NET CURRENT ASSETS			366,064		325,114


TOTAL ASSETS LESS CURRENT LIABILITIES			383,384		346,934

CREDITORS: Amounts falling due after more than one year	8		1,667		11,667
CREDITORS: Amounts falling due after more than one year


NET ASSETS			381,717		335,267


CAPITAL AND RESERVES
Called up share capital			4		4
Distributable profit and loss account			381,713		335,263


SHAREHOLDER'S FUNDS			381,717		335,267

AMIANTUS ENVIRONMENTAL CONSULTANTS LIMITED

BALANCE SHEET
AS AT 30 APRIL 2025


These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

Members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Profit and Loss Account or Directors Report.


Signed on behalf of the board




W Godfrey
Director

Date approved by the board: 11 December 2025

AMIANTUS ENVIRONMENTAL CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


1	GENERAL INFORMATION

	Amiantus Environmental Consultants Limited is a private company limited by shares and incorporated in England and Wales. Its registered office and principal place of business are:

	Registered office	Principal place of business
	4 Witan Way	Unit 3
	Witney	Sycamore Court
	Oxon	North Leigh Business Park
	OX28 6FF	North Leigh
		Oxon
		OX29 6SW

	The financial statements are presented in Sterling, which is the functional currency of the company.

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Basis of preparation of financial statements

	These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.

	Revenue recognition

	Turnover is measured at the fair value of consideration received or receivable. It is recognised in respect of asbestos sampling and testing services as soon as there is a right to consideration and is determined by reference to the value of the work performed. Turnover is stated net of trade discounts and value added tax.

	The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.


	Tangible fixed assets

	Fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

	Depreciation has been provided at the following rates so as to write off the cost or valuation of the assets less their residual value over their estimated useful lives.

	Plant and machinery					Straight line basis at 25% per annum
	Motor vehicles					Straight line basis at 25% per annum
	Computer equipment					Straight line basis at 33% per annum

	On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the profit and loss account, and included within administrative expenses.

AMIANTUS ENVIRONMENTAL CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Financial Instruments

	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

	Financial assets are measured at cost and are assessed at the end of each reporting period for objective evidence of impairment. Where objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

The impairment loss for financial assets measured at cost is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.


	Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amount and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

	Impairment of non-financial assets

	At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets (which is the higher of value in use and the fair value less cost to sell) is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit and loss account.

	If an impairment loss is subsequently reversed, the carrying amount of the asset, or group of related assets, is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset, or group of related assets, in prior periods. A reversal of an impairment loss is recognised immediately in the profit and loss account.


	Debtors

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

	Creditors

	Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and subsequently at amortised cost.

AMIANTUS ENVIRONMENTAL CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Leases

	Leases are classified as finance leases when they transfer substantially all the risks and rewards of ownership of the leased assets to the company. Other leases that do not transfer substantially all the risks and rewards of ownership of the leased assets to the company are classified as operating leases.

	Payments applicable to operating leases are charged against profit on a straight line basis over the lease term.

	Taxation

	Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.

	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods based on current tax rates and laws. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 taxable profits.

	Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

	Current and deferred tax assets and liabilities are not discounted.

	Pensions

	The company operates a defined contribution pension scheme. The amount charged to the profit and loss account in respect of pension costs and other post-retirement benefits is the amount payable in the year. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments in the balance sheet.

3	CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

	No significant accounting estimates and judgements have had to be made by the director in preparing these financial statements.

AMIANTUS ENVIRONMENTAL CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

4	EMPLOYEES

	The average number of persons employed by the company (including the director) during the year was:

				2025	2024
	Average number of employees			6	6



5	TANGIBLE ASSETS
		Plant and machinery	Motor vehicles	Computer equipment	Total
		£	£	£	£
	Cost
	At 1 May 2024	3,799	28,074	10,125	41,998

	Additions	904	-	1,341	2,245


	At 30 April 2025	4,703	28,074	11,466	44,243


	Accumulated depreciation
	At 1 May 2024	2,870	8,786	8,522	20,178

	Charge for year	381	5,344	1,020	6,745


	At 30 April 2025	3,251	14,130	9,542	26,923


	Net book value
	At 1 May 2024	929	19,288	1,603	21,820


	At 30 April 2025	1,452	13,944	1,924	17,320



6	DEBTORS
				2025	2024
				£	£
	Trade debtors			70,393	63,193
	Prepayments and accrued income			1,240	1,034
	Other debtors			356,826	304,747


				428,459	368,974

AMIANTUS ENVIRONMENTAL CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


7	CREDITORS: Amounts falling due within one year
			2025	2024
			£	£
	Bank loans and overdrafts		10,000	10,000
	Trade creditors		6,344	7,946
	Taxation and social security		86,775	88,976
	Accruals and deferred income		3,641	3,753
	Other creditors		4,183	3,604


			110,943	114,279


8	CREDITORS: Amounts falling due after more than one year
			2025	2024
			£	£
	Bank loans and overdrafts		1,667	11,667


9	CONTINGENCIES AND COMMITMENTS

	Other Commitments

	Amounts falling due under operating leases:		2025	2024
			£	£
	In less than one year		14,883	14,883
	In more than one but less than five years		37,207	52,089


			52,090	66,972


10	RELATED PARTY TRANSACTIONS

	The company has claimed exemptions from reporting disclosure of related party transactions with the following wholly owned group members:

	Amiantus Holdings Ltd	Parent undertaking

	During the year, the following transactions with related parties took place:

	W Godfrey
	Director		2025	2024
			£	£
	Advances to company	The director made advances to the company which are repayable on demand. No interest has been charged on these advances. At the year end, the company owed the director the following amount:	3,367	3,604