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REGISTERED NUMBER: 06574205 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 May 2025

for

Green Man Environmental Services Limited

Green Man Environmental Services Limited (Registered number: 06574205)

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Green Man Environmental Services Limited (Registered number: 06574205)

Balance Sheet

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 189,321 |  | 161,238 |  |

CURRENT ASSETS

Stocks | 304,851 |  | 342,150 |  |

Debtors | 5 | 315,026 |  | 305,063 |  |

Cash at bank and in hand | 97,077 |  | 18,903 |  |

716,954 |  | 666,116 |  |

CREDITORS

Amounts falling due within one year | 6 | 425,943 |  | 320,624 |  |

NET CURRENT ASSETS | 291,011 |  | 345,492 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 480,332 |  | 506,730 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (64,264 | ) | (84,121 | ) |

PROVISIONS FOR LIABILITIES | (45,825 | ) | (38,701 | ) |

NET ASSETS | 370,243 |  | 383,908 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 370,143 |  | 383,808 |  |

SHAREHOLDERS' FUNDS | 370,243 |  | 383,908 |  |

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

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

Green Man Environmental Services Limited (Registered number: 06574205)

Balance Sheet - continued

31 May 2025

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 director and authorised for issue on 10 February 2026 and were signed by:

P S Boon - Director

Green Man Environmental Services Limited (Registered number: 06574205)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | COMPANY INFORMATION

| Green Man 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: | 06574205

| Registered office: | Unit 2

| Lower Road Trading Estate

| Ledbury

| Herefordshire

| HR8 2DJ

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, excluding discounts and value added tax.

| Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the balance sheet date turnover represents the fair value of the service provided to date based on the stage of completion and the contract activity at the balance sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

| Tangible fixed assets

| Tangible fixed assets are stated at purchase cost together with any incidental expenses of acquisition, net of depreciation and any provision for impairment.

| Depreciation is provided on all tangible assets, other than freehold land, at rates calculated to write off the cost less estimated residual value of each asset on a straight line basis over its expected useful life.

| Plant, equipment, fixtures & fittings 25% reducing balance

| Motor Vehicles 25% reducing balance

| Residual value represents the estimated amount which would currently be obtained from disposal of an asset after deducting estimated costs of disposal, if the asset were already at an age and in the condition expected at the end of its estimated useful life.

| The need for any fixed asset impairment write down is assessed by comparison of the carrying value of the assets against the higher of realisable value and value in use.

| The gain or loss arising on the disposal of an asset is determined on the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

Green Man Environmental Services Limited (Registered number: 06574205)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

| Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the profit and loss account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

| Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

| 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.

Green Man Environmental Services Limited (Registered number: 06574205)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Impairment of assets

| Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit and loss as described below.

| Non financial assets

| An asset is impaired when there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

| Financial assets

| For financial assets carried at cost less impairment, the impairment loss is the difference between the asset's carrying amount and the best estimate of the amount that would be received for the asset if it were sold at the reporting date.

| Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had impairment not been recognised.

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit and loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| The following assets and liabilities are classified as basic financial instruments - trade debtors, other debtors, cash and bank balances, trade creditors, other creditors and bank loans.

| Trade debtors, other debtors, cash and bank balances, trade creditors and other creditors are measured at the amortised cost equivalent to the undiscounted amount of cash or other consideration expected to be paid or received.

| Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest and subsequently measured at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 26 (2024 - 20 ) .

Green Man Environmental Services Limited (Registered number: 06574205)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 28,408 |  | 292,308 |  | 320,716 |  |

| Additions | 6,243 |  | 82,081 |  | 88,324 |  |

| Disposals | - |  | (40,285 | ) | (40,285 | ) |

| At 31 May 2025 | 34,651 |  | 334,104 |  | 368,755 |  |

| DEPRECIATION

| At 1 June 2024 | 24,659 |  | 134,819 |  | 159,478 |  |

| Charge for year | 937 |  | 49,734 |  | 50,671 |  |

| Eliminated on disposal | - |  | (30,715 | ) | (30,715 | ) |

| At 31 May 2025 | 25,596 |  | 153,838 |  | 179,434 |  |

| NET BOOK VALUE

| At 31 May 2025 | 9,055 |  | 180,266 |  | 189,321 |  |

| At 31 May 2024 | 3,749 |  | 157,489 |  | 161,238 |  |

| The net book value of tangible fixed assets included £163,215 (2024 - £133,614) in respect of assets held under hire purchase agreements.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 265,504 |  | 216,899 |  |

| Other debtors | 49,522 |  | 88,164 |  |

315,026 |  | 305,063 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Hire purchase contracts (see note 8) | 74,187 |  | 50,028 |  |

| Trade creditors | 247,891 |  | 173,939 |  |

| Taxation and social security | 44,703 |  | 49,076 |  |

| Other creditors | 49,162 |  | 37,581 |  |

425,943 |  | 320,624 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 5,833 |  | 15,833 |  |

| Hire purchase contracts (see note 8) | 58,431 |  | 68,288 |  |

64,264 |  | 84,121 |  |

Green Man Environmental Services Limited (Registered number: 06574205)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 74,187 |  | 50,028 |  |

| Between one and five years | 58,431 |  | 68,288 |  |

132,618 |  | 118,316 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 25,000 |  | 25,000 |  |

| Between one and five years | 90,250 |  | 115,250 |  |

115,250 |  | 140,250 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 132,618 |  | 118,316 |  |

| Assets purchased via finance and hire purchase leases are secured on the assets to which the lease relates.

10. | CALLED UP SHARE CAPITAL

| Allotted and issued:

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

| value: | £ | £ |

| 100 | Share capital 1 | £1 | 100 |  | 100 |  |