REGISTERED NUMBER: 05871950 (England and Wales)

PRISTINE ENVIRONMENTAL SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

151,466

100,087

Investments

5

30,000

30,000

181,466

130,087

CURRENT ASSETS

Stocks

6

13,850

13,850

Debtors

7

310,855

236,855

Cash at bank

53,554

29,237

378,259

279,942

CREDITORS

Amounts falling due within one year

8

270,805

266,051

NET CURRENT ASSETS

107,454

13,891

TOTAL ASSETS LESS CURRENT LIABILITIES

288,920

143,978

CREDITORS

Amounts falling due after more than one year

9

(208,919

)

(83,167

)

PROVISIONS FOR LIABILITIES

(37,867

)

(23,085

)

NET ASSETS

42,134

37,726

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

42,034

37,626

42,134

37,726

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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

G Hannam - Director

1.	STATUTORY INFORMATION

Pristine Environmental Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05871950

Registered office:

Unit 4 Haslemere Industrial Estate

Pig Lane

Bishops Stortford

Hertfordshire

CM23 3HG

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Office equipment : 25% written down value

Plant and machinery : 25% written down value

Motor vehicles : 25% written down value

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

Leased assets

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

Pension costs

Contributions to defined contribution plans are expenses in the period to which they relate.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

68,324

29,776

91,720

20,782

210,602

Additions

57,559

2,348

-

-

59,907

At 31 March 2025

125,883

32,124

91,720

20,782

270,509

DEPRECIATION

At 1 April 2024

-

18,628

73,187

18,700

110,515

Charge for year

-

3,374

4,633

521

8,528

At 31 March 2025

-

22,002

77,820

19,221

119,043

NET BOOK VALUE

At 31 March 2025

125,883

10,122

13,900

1,561

151,466

At 31 March 2024

68,324

11,148

18,533

2,082

100,087

5.	FIXED ASSET INVESTMENTS

Other

Investments

£

COST

At 1 April 2024

and 31 March 2025

30,000

NET BOOK VALUE

At 31 March 2025

30,000

At 31 March 2024

30,000

6.

STOCKS

2025

2024

£

£

Stocks

13,850

13,850

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

216,433

195,823

Other debtors

94,422

41,032

310,855

236,855

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

61,233

30,000

Trade creditors

15,852

43,349

Corporation tax

29,938

25,620

Social security and other taxes

97,480

113,854

Other creditors

65,996

52,520

Directors' current accounts

306

708

270,805

266,051

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

208,919

83,167

10.	RELATED PARTY DISCLOSURES

During the year the directors received dividends in respect of their shareholdings as follows:

G Hannam £6,000 (£8,000- 2024)

L Hannam £6,000 (£8,000 - 2024)

11.	ULTIMATE CONTROLLING PARTY

During the year, G Hannam and L Hannam, the directors, controlled the company by virtue of a controlling interest in 100% of the issued ordinary share capital.