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Registration number: 04153708

K.P.H Environmental Services Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

K.P.H Environmental Services Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

K.P.H Environmental Services Ltd

Company Information

Director | K J Potter

Registered office | Unit 1 Paddock Barn Farm Godstone Road Caterham Surrey CR3 6SF

K.P.H Environmental Services Ltd

(Registration number: 04153708)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 51,281 | 46,141
Current assets |  |  |
Stocks | 5 | 25,000 | 25,000
Debtors | 6 | 852,639 | 536,345
Cash at bank and in hand |  | 541,872 | 918,797
|  | 1,419,511 | 1,480,142
Creditors: Amounts falling due within one year | 7 | (131,597) | (193,216)
Net current assets |  | 1,287,914 | 1,286,926
Total assets less current liabilities |  | 1,339,195 | 1,333,067
Provisions for liabilities |  | (8,885) | (7,789)
Net assets |  | 1,330,310 | 1,325,278
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 1,330,210 | 1,325,178
Shareholders' funds |  | 1,330,310 | 1,325,278

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 April 2026

......................................... K J Potter Director |  |

K.P.H Environmental Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 1 Paddock Barn Farm
Godstone Road
Caterham
Surrey
CR3 6SF

These financial statements were authorised for issue by the director on 16 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

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" and the Companies Act 2006.
The financial statements are presented in Sterling (£), which is also the functional currency of the Company. Monetary amounts in these Financial Statements are rounded to the nearest £1.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational
existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

K.P.H Environmental Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% reducing balance per annum
Fixtures, fittings and equipment | 25% reducing balance per annum
Motor vehicles | 25% reducing balance per annum
Computer equipment | 33% reducing balance per annum

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

K.P.H Environmental Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Financial instruments are classified by the directors as basic or advanced following the conditions in FRS 102
Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 10 (2024 - 11).

K.P.H Environmental Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 August 2024 | 99,229 | 114,197 | 108,784 | 322,210
Additions | - | 22,250 | - | 22,250
At 31 July 2025 | 99,229 | 136,447 | 108,784 | 344,460
Depreciation
At 1 August 2024 | 98,332 | 82,189 | 95,548 | 276,069
Charge for the year | 236 | 13,565 | 3,309 | 17,110
At 31 July 2025 | 98,568 | 95,754 | 98,857 | 293,179
Carrying amount
At 31 July 2025 | 661 | 40,693 | 9,927 | 51,281
At 31 July 2024 | 896 | 32,009 | 13,236 | 46,141

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 25,000 | 25,000

K.P.H Environmental Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 161,090 | 274,379
Other debtors | 691,549 | 261,966
| 852,639 | 536,345

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 37,629 | 31,357
Taxation and social security | 44,539 | 75,882
Accruals and deferred income | 41,435 | 38,822
Other creditors | 7,994 | 47,155
| 131,597 | 193,216

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

K.P.H Environmental Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

9 | Related party transactions

The director's loan was subject to the official rate of interest at the prevailing date, had no fixed repayment date and was unsecured.

Transactions with the director

2025 | At 1 August 2024 £ | Advances to director £ | Repayments by director £ | At 31 July 2025 £
K J Potter
Director's loan account | 60,270 | 9,069 | (70,000) | (661)

2024 | At 1 August 2023 £ | Advances to director £ | Repayments by director £ | At 31 July 2024 £
K J Potter
Director's loan account | 105,947 | 74,323 | (120,000) | 60,270

Summary of transactions with entities with joint control or significant interest

K P H Trading Limited
A Company under common control Included in administrative expenses rent of £18,000 (2024 - £18,000) charged by K P H Trading Limited. These transactions were at arms length prices in the ordinary course of business. At the year-end, included in other debtors (2024 - other creditors), were amounts due of £636,187 (2024 - £40,199) from (to) this related party,