Company No: 03810994 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Julie Ann Phillips
	Peter Phillips

SECRETARY

Julie Ann Phillips

REGISTERED OFFICE	The Stables Monksmoor House
	Welton Road
	Daventry
	NN11 2JD
	United Kingdom

COMPANY NUMBER

03810994 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Eagle House
	28 Billing Road
	Northampton
	NN1 5AJ

	Note	2024		2023
		£		£
Fixed assets
Tangible assets	4	61,295		61,361
		61,295		61,361
Current assets
Stocks		( 2,823)		6,109
Debtors	5	383,973		140,409
Cash at bank and in hand		272,024		307,069
		653,174		453,587
Creditors: amounts falling due within one year	6	( 188,211)		( 101,234)
Net current assets		464,963		352,353
Total assets less current liabilities		526,258		413,714
Creditors: amounts falling due after more than one year		( 7,552)		( 6,626)
Net assets		518,706		407,088
Capital and reserves
Called-up share capital		100		100
Profit and loss account		518,606		406,988
Total shareholders' funds		518,706		407,088

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Suburban Environmental Services Limited (registered number: 03810994) were approved and authorised for issue by the Board of Directors on 23 December 2025. They were signed on its behalf by:

Peter Phillips Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Suburban Environmental Services Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Stables Monksmoor House, Welton Road, Daventry, NN11 2JD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	10 years straight line
Plant and machinery etc.	25 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	17		19

3. Dividends on equity shares

	2024		2023
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Interim dividend for the financial year ended 31 December 2024 of £60,000 (2023: £72,000) per ordinary share	60,000		72,000

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 January 2024	54,042		109,336		163,378
Additions	0		20,250		20,250
Disposals	0		( 15,995)		( 15,995)
At 31 December 2024	54,042		113,591		167,633
Accumulated depreciation
At 01 January 2024	17,394		84,623		102,017
Charge for the financial year	4,581		5,605		10,186
Disposals	0		( 5,865)		( 5,865)
At 31 December 2024	21,975		84,363		106,338
Net book value
At 31 December 2024	32,067		29,228		61,295
At 31 December 2023	36,648		24,713		61,361

5. Debtors

	2024		2023
	£		£
Trade debtors	161,929		121,480
Prepayments and accrued income	30,633		18,929
Corporation tax	45,850		0
Other debtors	145,561		0
	383,973		140,409

6. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	23,615		9,470
Amounts owed to directors	0		11,283
Accruals and deferred income	11,910		14,374
Corporation tax	104,028		22,013
Other taxation and social security	46,876		43,219
Other creditors	1,782		875
	188,211		101,234

7. Related party transactions

Transactions with owners holding a participating interest in the entity

	2024		2023
	£		£
Balance Brought Forward	(11,283)		(15,559)
Amounts Advanced	163,965		28,507
Amounts Repaid	(16,831)		(24,231)
Amounts Written Off	0		0
Amounts Waived	0		0
Balance Carried Forward	135,851		(11,283)