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REGISTERED NUMBER: 04385175 (England and Wales)

CITY ENVIRONMENTAL SERVICES (UK) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

CITY ENVIRONMENTAL SERVICES (UK) LIMITED (REGISTERED NUMBER: 04385175) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| CITY ENVIRONMENTAL SERVICES (UK) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2025

| DIRECTORS: | I R Anderson

| N A Anderson

| K L Anderson

| SECRETARY: | N A Anderson

| REGISTERED OFFICE: | Glencoe Yard

| Walford Heath

| Shrewsbury

| Shropshire

| SY4 3AZ

| REGISTERED NUMBER: | 04385175 (England and Wales)

| ACCOUNTANTS: | Green & Co

| Chartered Certified Accountants

| Pembroke House

| Llantarnam Park Way

| Cwmbran

| Torfaen

| NP44 3AU

CITY ENVIRONMENTAL SERVICES (UK) LIMITED (REGISTERED NUMBER: 04385175) |

STATEMENT OF FINANCIAL POSITION

31ST MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 10,236 |  | 12,284 |  |

CURRENT ASSETS

Stocks | 16,500 |  | 16,500 |  |

Debtors | 5 | 716,283 |  | 702,423 |  |

Cash at bank | 168,545 |  | 123,061 |  |

901,328 |  | 841,984 |  |

CREDITORS

Amounts falling due within one year | 6 | 463,389 |  | 369,067 |  |

NET CURRENT ASSETS | 437,939 |  | 472,917 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 448,175 |  | 485,201 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (65,000 | ) | (133,831 | ) |

PROVISIONS FOR LIABILITIES | (2,559 | ) | (3,072 | ) |

NET ASSETS | 380,616 |  | 348,298 |  |

CITY ENVIRONMENTAL SERVICES (UK) LIMITED (REGISTERED NUMBER: 04385175) |

STATEMENT OF FINANCIAL POSITION - continued

31ST MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 8 | 10 |  | 10 |  |

Retained earnings | 380,606 |  | 348,288 |  |

SHAREHOLDERS' FUNDS | 380,616 |  | 348,298 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th October 2025 and were signed on its behalf by:

I R Anderson - Director

N A Anderson - Director

CITY ENVIRONMENTAL SERVICES (UK) LIMITED (REGISTERED NUMBER: 04385175) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

1. | STATUTORY INFORMATION

| City Environmental Services (UK) 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 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

| The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

| In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Improvements to property | - | at variable rates on reducing balance

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office equipment | - | at varying rates on 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 Profit and Loss, 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 statement of financial position date.

CITY ENVIRONMENTAL SERVICES (UK) LIMITED (REGISTERED NUMBER: 04385175) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| 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 19 (2024 - 22 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Motor |  | Office |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1st April 2024 | 14,373 |  | 25,980 |  | 1,300 |  | 26,122 |  | 67,775 |  |

| Additions | - |  | 1,750 |  | - |  | - |  | 1,750 |  |

| Disposals | - |  | - |  | (1,300 | ) | - |  | (1,300 | ) |

| At 31st March 2025 | 14,373 |  | 27,730 |  | - |  | 26,122 |  | 68,225 |  |

| DEPRECIATION

| At 1st April 2024 | 11,830 |  | 18,676 |  | 820 |  | 24,165 |  | 55,491 |  |

| Charge for year | 474 |  | 2,081 |  | - |  | 763 |  | 3,318 |  |

| Eliminated on disposal | - |  | - |  | (820 | ) | - |  | (820 | ) |

| At 31st March 2025 | 12,304 |  | 20,757 |  | - |  | 24,928 |  | 57,989 |  |

| NET BOOK VALUE

| At 31st March 2025 | 2,069 |  | 6,973 |  | - |  | 1,194 |  | 10,236 |  |

| At 31st March 2024 | 2,543 |  | 7,304 |  | 480 |  | 1,957 |  | 12,284 |  |

CITY ENVIRONMENTAL SERVICES (UK) LIMITED (REGISTERED NUMBER: 04385175) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 259,644 |  | 265,421 |  |

| Amounts owed by group undertakings | 383,739 |  | 369,993 |  |

| Other debtors | 52,573 |  | 52,573 |  |

| Prepayments | 20,327 |  | 14,436 |  |

716,283 |  | 702,423 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 66,551 |  | 84,228 |  |

| Trade creditors | 124,707 |  | 72,508 |  |

| Corporation Tax | 194,347 |  | 143,950 |  |

| Social security and other taxes | 12,921 |  | 6,606 |  |

| VAT | 29,202 |  | 31,440 |  |

| Other creditors | 5,207 |  | 8,158 |  |

| Directors' current accounts | 11,397 |  | 4,922 |  |

| Accrued expenses | 19,057 |  | 17,255 |  |

463,389 |  | 369,067 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans more than 1 year | 65,000 |  | 133,831 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 6 | Ordinary A | £1 | 6 |  | 6 |  |

| 2 | Ordinary B | £1 | 2 |  | 2 |  |

| 2 | Ordinary C | £1 | 2 |  | 2 |  |

10 |  | 10 |  |

CITY ENVIRONMENTAL SERVICES (UK) LIMITED (REGISTERED NUMBER: 04385175) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

9. | RELATED PARTY DISCLOSURES

| The company had an outstanding loan balance at the year end due from other related parties of £45,523 (2024 - £45,523)

| The company had an outstanding loan balance at the year end due from companies holding a participating interest in the entity of £3,847 (2024 - £3,847)

| All of the directors in City Environmental Services (UK) Ltd were also directors of Anderson Group of Companies Ltd. Mr K L Anderson is a director and shareholder in CES Group Ltd. Mr I R Anderson is a director and shareholder of Long Mynd Homes Ltd.