REGISTERED NUMBER: 07192286 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Enviroduct Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

P M Bradshaw

REGISTERED OFFICE:

Barn Lodge

Shuttleworth Lane

Cosby

Leicester

Leicestershire

LE9 1RF

REGISTERED NUMBER:

07192286 (England and Wales)

ACCOUNTANTS:

Celerica Ltd

Accountants

First Floor

The Old Chapel

9 Kempson Road

Leicester

LE2 8AN

FIXED ASSETS

Tangible assets

4

212,650

250,772

CURRENT ASSETS

Debtors

5

647,224

836,988

Cash at bank

667,709

340,786

1,314,933

1,177,774

CREDITORS

Amounts falling due within one year

6

652,633

797,594

NET CURRENT ASSETS

662,300

380,180

TOTAL ASSETS LESS CURRENT LIABILITIES

874,950

630,952

CREDITORS

Amounts falling due after more than one year

7

-

(10,951

)

PROVISIONS FOR LIABILITIES

(34,042

)

(46,241

)

NET ASSETS

840,908

573,760

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

840,808

573,660

SHAREHOLDERS' FUNDS

840,908

573,760

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 December 2025 and were signed by:

P M Bradshaw - Director

1.	STATUTORY INFORMATION

Enviroduct 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The nature of the company's operations and principle activities are that of site surveying and project management.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound (£).

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

91,147

271,108

16,625

378,880

Additions

-

44,086

-

44,086

Disposals

-

(26,389

)

-

(26,389

)

At 31 August 2025

91,147

288,805

16,625

396,577

DEPRECIATION

At 1 September 2024

78,205

35,221

14,682

128,108

Charge for year

2,589

63,526

1,249

67,364

Eliminated on disposal

-

(11,545

)

-

(11,545

)

At 31 August 2025

80,794

87,202

15,931

183,927

NET BOOK VALUE

At 31 August 2025

10,353

201,603

694

212,650

At 31 August 2024

12,942

235,887

1,943

250,772

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

387,419

704,072

Other debtors

259,805

132,916

647,224

836,988

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

10,885

16,667

Trade creditors

530,238

611,025

Taxation and social security

105,748

74,055

Other creditors

5,762

95,847

652,633

797,594

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

10,951

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Enviroduct Limited for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Enviroduct Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Enviroduct Limited and state those matters that we have agreed to state to the director of Enviroduct Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Enviroduct Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Enviroduct Limited. You consider that Enviroduct Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Enviroduct Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Celerica Ltd

Accountants

First Floor

The Old Chapel

9 Kempson Road

Leicester

LE2 8AN

3 December 2025