REGISTERED NUMBER: 01826227 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

MAYLARCH ENVIRONMENTAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Pharaon

R D J Fluckiger

T Smith

REGISTERED OFFICE:

Worton Rectory Farm

Worton

Witney

OX29 4SU

REGISTERED NUMBER:

01826227 (England and Wales)

AUDITORS:

Camerons Accountancy Consultants Limited

Statutory Auditor

Chartered Accountants

9 Worton Park

Cassington

Witney

Oxfordshire

OX29 4SX

FIXED ASSETS

Tangible assets

4

202,013

176,278

Investment property

5

200,000

200,000

402,013

376,278

CURRENT ASSETS

Stocks

26,942

30,220

Debtors

6

1,059,752

1,076,046

Cash at bank

1,117,967

643,870

2,204,661

1,750,136

CREDITORS

Amounts falling due within one year

7

934,151

839,820

NET CURRENT ASSETS

1,270,510

910,316

TOTAL ASSETS LESS CURRENT LIABILITIES

1,672,523

1,286,594

CREDITORS

Amounts falling due after more than one year

8

(1,061,434

)

(1,061,434

)

PROVISIONS FOR LIABILITIES

(50,503

)

-

NET ASSETS

560,586

225,160

CAPITAL AND RESERVES

Called up share capital

55

55

Capital redemption reserve

45

45

Retained earnings

560,486

225,060

560,586

225,160

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 23 December 2025 and were signed on its behalf by:

T Smith - Director

1.	STATUTORY INFORMATION

Maylarch 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Revenue is recognised as work is completed, for long term contracts the revenue is recognised at agreed milestones throughout the project based on percentage completed of the total contract.

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

-

50% on cost, 33% on cost, 25% on cost, 12.5% on cost and 10% on cost

Motor vehicles

-

33% on cost, 25% on cost and 20% on cost

Computer equipment

-

50% on cost

Government grants

Grants are received to support core construction training. These grants are paid following submission of documentation to demonstrate that training has taken place and are recognised on receipt.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 47 (2024 - 47 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST OR VALUATION

At 1 April 2024

750,055

518,304

114,930

1,383,289

Additions

-

89,495

9,718

99,213

Disposals

-

(19,140

)

-

(19,140

)

Reclassification/transfer

-

-

7,812

7,812

At 31 March 2025

750,055

588,659

132,460

1,471,174

DEPRECIATION

At 1 April 2024

676,517

470,371

60,123

1,207,011

Charge for year

25,984

24,181

23,313

73,478

Eliminated on disposal

-

(19,140

)

-

(19,140

)

Reclassification/transfer

-

-

7,812

7,812

At 31 March 2025

702,501

475,412

91,248

1,269,161

NET BOOK VALUE

At 31 March 2025

47,554

113,247

41,212

202,013

At 31 March 2024

73,538

47,933

54,807

176,278

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

200,000

NET BOOK VALUE

At 31 March 2025

200,000

At 31 March 2024

200,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

72,570

411,942

Amounts owed by group undertakings

147,902

147,902

Other debtors

839,280

516,202

1,059,752

1,076,046

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

623,845

635,679

Taxation and social security

163,962

76,415

Other creditors

146,344

127,726

934,151

839,820

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

1,061,434

1,061,434

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

The Report of the Auditors was unqualified.

Adam Woolford (Senior Statutory Auditor)

for and on behalf of Camerons Accountancy Consultants Limited

10.	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.