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Registered number: 09976716 DRURYS ENVIRONMENTAL SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
DRURYS ENVIRONMENTAL SERVICES LIMITED REGISTERED NUMBER: 09976716 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £ (Restated)
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 726,622 |  | 764,328
|  |  | 726,622 |  | 764,328
Current assets |  |  |  |  |
Stocks |  | 3,907 |  | 3,850 |
Debtors: amounts falling due within one year | 5 | 302,610 |  | 366,291 |
Cash at bank and in hand |  | 27,843 |  | 26,404 |
|  | 334,360 |  | 396,545 |
Creditors: amounts falling due within one year | 6 | (1,219,766) |  | (1,184,225) |
Net current liabilities |  |  | (885,406) |  | (787,680)
Total assets less current liabilities |  |  | (158,784) |  | (23,352)
Creditors: amounts falling due after more than one year | 7 |  | (262,422) |  | (386,393)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (164,183) |  | - |
|  |  | (164,183) |  | -
Net liabilities |  |  | (585,389) |  | (409,745)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 200 |  | 200
Share premium account |  |  | 124,900 |  | 124,900
Profit and loss account |  |  | (710,489) |  | (534,845)
|  |  | (585,389) |  | (409,745)
Page 1
DRURYS ENVIRONMENTAL SERVICES LIMITED REGISTERED NUMBER: 09976716 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ M Drury
Director
Date: 16 April 2026
The notes on pages 3 to 12 form part of these financial statements. Page 2
DRURYS ENVIRONMENTAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Drurys Environmental Services Limited is a private company, limited by shares and incorporated in England, registration number 09976716. The address of the registered office is 4 Folgate Road, Lyngate Industrial Estate, North Walsham, Norfolk, United Kingdom, NR28 0AJ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are presented in Sterling, which is the functional currency of the company and rounded to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the reporting date, the company is in a net current liability and net liability position. A significant portion of the current liabilities relates to intercompany balances, which are not expected to be called upon in the foreseeable future. The directors have considered the company's financial position, including expected future cash flows and have concluded that with their continued financial support they will be able to meet obligations as they fall due and at least 12 months from the date of signing the financial statements. Therefore, they continue to adopt the going concern basis of accounting in preparing these financial statements. Page 3
DRURYS ENVIRONMENTAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised when it is probable that the economic benefits associated with a transaction will flow to the Company and the amount of revenue can be measured reliably. Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes. Revenue represents the value of skip hire services, waste collection, waste disposal, and other invoiced waste management activities, excluding Value Added Tax. Skip hire revenue is recognised when the skip is delivered to the customer and the Company has fulfilled its obligations relating to the hire period. Where services include both delivery and subsequent collection, revenue is recognised over the period of hire as the service is provided. Revenue from waste disposal and waste processing activities is recognised when the waste has been received, processed, or disposed of in accordance with contractual terms. Where the value of services performed exceeds the amount invoiced at the reporting date, the difference is recognised as accrued income. Similarly, where invoicing exceeds the value of services performed, the excess is recognised as deferred income. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 4
DRURYS ENVIRONMENTAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Sale and leaseback
Where a sale and leaseback transaction results in a finance lease, no gain is immediately recognised for any excess of sales proceeds over the carrying amount of the asset. Instead, the proceeds are presented as a liability and subsequently measured at amortised cost using the effective interest method. When a sale and leaseback transaction results in an operating lease, and it is clear that the transition is established at fair value any profit or loss is recognised immediately. If the sale price is below fair value, any profit or loss is recognised immediately unless the loss is compensated for by the future lease payments at below market price. In that case any such loss is amortised in proportion to the lease payments over the period for which the asset is expected to be used. If the sale price is above fair value, the excess over fair value is amortised over the period for which the asset is expected to be used.
| 2.6 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.
| 2.7 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.8 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.9 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.10 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds. Page 5
DRURYS ENVIRONMENTAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.11 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.12 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Property improvements | - | 10% - 20% on cost
|  |  |  | Plant and machinery | - | 50% on cost, 10% on reducing balance and 20% on reducing balance
|  |  |  | Computer equipment | - | 50% on cost, 10% on reducing balance and 20% on reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 6
DRURYS ENVIRONMENTAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.13 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.14 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.15 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
3. | Employees
| The average monthly number of employees, including directors, during the year was 10 (2024 - 11).
Page 7
DRURYS ENVIRONMENTAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Property improvements | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 (Restated) | 25,429 | 1,467,594 | 1,493,023
| Additions | - | 35,574 | 35,574
| At 30 April 2025 | 25,429 | 1,503,168 | 1,528,597
| Depreciation |  |  |
| At 1 May 2024 (Restated) | 20,403 | 708,292 | 728,695
| Charge for the year on owned assets | 1,235 | (18,657) | (17,422)
| Charge for the year on financed assets | - | 90,702 | 90,702
| At 30 April 2025 | 21,638 | 780,337 | 801,975
| Net book value |  |  |
| At 30 April 2025 | 3,791 | 722,831 | 726,622
| At 30 April 2024 | 5,026 | 759,302 | 764,328
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £ (Restated)
| Plant and machinery | 557,444 | 626,855
|  | 557,444 | 626,855
Page 8
DRURYS ENVIRONMENTAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 133,292 | 167,917
| Called up share capital not paid | 125,100 | 125,100
| Prepayments and accrued income | 44,218 | 73,274
|  | 302,610 | 366,291
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,347 | 10,092
| Trade creditors | 79,183 | 195,810
| Amounts owed to group undertakings | 798,291 | 320,019
| Other taxation and social security | 51,197 | 50,330
| Obligations under finance lease and hire purchase contracts | 132,481 | 128,416
| Other creditors | 145,267 | 113,250
| Accruals and deferred income | 3,000 | 366,308
|  | 1,219,766 | 1,184,225
| Included within amounts owed to a group undertaking is an amount of £440,000 due to a connected company under common control. The connected company has indicated their intention to formally waive this balance, however the company continues to recognise the liability until the agreement is finalised. Any resulting adjustment following finalisation of the agreement will be reflected in the company's financial statements for the following year.
Page 9
DRURYS ENVIRONMENTAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 6,304 | 16,754
| Net obligations under finance leases and hire purchase contracts | 256,118 | 369,639
|  | 262,422 | 386,393
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Hire purchase | 388,599 | 498,055
|  | 388,599 | 498,055
| Details of security provided:
Obligations under hire purchase contracts are secured against the assets to which they relate.
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,347 | 10,092
|  | 10,347 | 10,092
| Amounts falling due 1-2 years |  |
| Bank loans | 6,304 | 16,754
|  | 6,304 | 16,754
|  | 16,651 | 26,846
Page 10
DRURYS ENVIRONMENTAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
9. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 132,480 | 128,416
| Between 1-5 years | 114,907 | 128,416
| Over 5 years | 141,211 | 241,223
|  | 388,598 | 498,055
10. | Related party transactions
| The company has entered into transactions with entities under common control. These entities are not part of a formal group structure but are considered related parties under FRS section 33. At the balance sheet date, the company had creditor balances owed to related parties of £798,291. Included within this balance are amounts of £440,000 due to a related party. The related party has indicated their intention to formally waive this balance, however the company continues to recognise the liability until the agreement is fnalised. Any resulting adjustment following finalisation of the agreement will be reflected in the company's financial statements for the following year. The directors have loans with the Company. Interest is chargeable on these loans at the discretion of the directors. The directors have agreed that there will be no interest charged on these loans during the year. At the year end the company owed the director a total of £92,840 (2024: £92,840). All transactions were conducted on an arm's length basis and interest will be charged on specific loans during the year as agreed with directors.
11. | Controlling party
The ultimate controlling party as of 30 April 2025 is the Michael Drury Discretionary Trust, which owns 51% of the issued share capital and as such controls the company. The trustees of the Michael Drury Discretionary Trust are M Drury and K Robotham. Page 11
DRURYS ENVIRONMENTAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
12. | Prior year adjustment
Management have restated the prior period comparatives for Tangible assets and removed the revaluation reserve to ensure correct application of the accounting policy relating to revaluation of tangible assets. The impact of the adjustment has been to: - Decrease the net book value of Tangible assets by £159,341 from £923,669 to £764,328. - Eliminate the Revaluation reserve, decreasing it by £119,506 from £119,506 to Nil. - Reduce Deferred tax by £39,835 from £39,835 to Nil. There was no impact on the statement of income or retained earnings as a result of this adjustment. Net liabilities have increased by £119,506 from £290,239 to £409,745.
Page 12