REGISTERED NUMBER: 10004186 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ENVIRO FRIENDLY ENERGY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R S Dale

S J Mcfarlane

M S Shore

REGISTERED OFFICE:

Suite Ga, St. George's House

Lever Street

Wolverhampton

United Kingdom

WV2 1EZ

REGISTERED NUMBER:

10004186 (England and Wales)

ACCOUNTANTS:

Blackthorns

Chartered Accountants

Admiral House

Waterfront East

Brierley Hill

West Midlands

DY5 1XG

FIXED ASSETS

Tangible assets

4

1,495,744

1,767,171

Investments

5

854,670

-

2,350,414

1,767,171

CURRENT ASSETS

Stocks

469,218

389,996

Debtors

6

697,855

542,512

Cash at bank and in hand

67,288

23,112

1,234,361

955,620

CREDITORS

Amounts falling due within one year

7

2,068,320

1,860,256

NET CURRENT LIABILITIES

(833,959

)

(904,636

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,516,455

862,535

CREDITORS

Amounts falling due after more than one year

8

(840,470

)

(517,262

)

PROVISIONS FOR LIABILITIES

(200,000

)

(120,000

)

NET ASSETS

475,985

225,273

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

475,885

225,173

475,985

225,273

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by:

R S Dale - Director

1.	STATUTORY INFORMATION

Enviro Friendly Energy Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 10004186 and registered office is Suite Ga, 5 George's House, Lever Street, Wolverhampton, WV2 1EZ.

The presentation currency of the financial statements is 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.

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

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.

Land and buildings

-

not provided

Plant and machinery etc

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 Statement of Income and Retained Earnings, 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.

Financial instruments

Basic financial liabilities, including trade and other debtors and creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

298,903

2,324,076

2,622,979

Additions

58,095

179,284

237,379

Disposals

-

(59,249

)

(59,249

)

At 31 December 2024

356,998

2,444,111

2,801,109

DEPRECIATION

At 1 January 2024

-

855,808

855,808

Charge for year

-

461,407

461,407

Eliminated on disposal

-

(11,850

)

(11,850

)

At 31 December 2024

-

1,305,365

1,305,365

NET BOOK VALUE

At 31 December 2024

356,998

1,138,746

1,495,744

At 31 December 2023

298,903

1,468,268

1,767,171

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

Additions

854,670

At 31 December 2024

854,670

NET BOOK VALUE

At 31 December 2024

854,670

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

as restated

£

£

Trade debtors

210,708

70,462

Amounts owed by group undertakings

-

11,483

Other debtors

487,147

460,567

697,855

542,512

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

as restated

£

£

Bank loans and overdrafts

36,299

87,118

Hire purchase contracts

197,698

201,475

Trade creditors

174,051

82,914

Amounts owed to group undertakings

229,453

-

Taxation and social security

2,679

3,668

Other creditors

1,428,140

1,485,081

2,068,320

1,860,256

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

as restated

£

£

Bank loans

-

36,299

Hire purchase contracts

273,804

480,963

Other creditors

566,666

-

840,470

517,262

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

31.12.23

as restated

£

£

Bank loans

36,299

123,417

Hire purchase contracts

471,502

682,438

507,801

805,855

10.	RELATED PARTY DISCLOSURES

The company has received loans from other companies controlled by its directors. At the balance sheet date £1,423,500 was due to those companies (2023 - £1,459,974).