Midland Environmental Services Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 05188202

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		45,312		51,711

			45,312		51,711
CURRENT ASSETS
Debtors		5,977		7,440
Cash at bank and in hand		3,673		6,689

		9,650		14,129
Creditors: Amounts Falling Due Within One Year	5	(13,209 )		(58,083 )

NET CURRENT ASSETS (LIABILITIES)			(3,559 )		(43,954 )

TOTAL ASSETS LESS CURRENT LIABILITIES			41,753		7,757

Creditors: Amounts Falling Due After More Than One Year			(86,000 )		(36,000 )

NET LIABILITIES			(44,247 )		(28,243 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(44,347 )		(28,343 )

SHAREHOLDERS' FUNDS			(44,247)		(28,243)

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Midland Environmental Services Limited

Abridged Balance Sheet (continued)

As At 31 July 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Stephen Westaway

Director

23rd April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Midland Environmental Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05188202 . The registered office is New Hall Farm, Newlands, Naseby, Northamptonshire, NN6 6DE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties relating to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern.

The financial statements have therefore been prepared on a going concern basis.

The company incurred a loss for the year and, at the balance sheet date, had net liabilities of £44,247. Included within liabilities is an amount due to the director of £95,367.

The director’s loan is not repayable on demand and the director has confirmed that they will not request repayment for the foreseeable future and will continue to provide financial support to enable the company to meet its liabilities as they fall due.

The director has reviewed cash flow forecasts covering a period of at least 12 months from the date of approval of the financial statements. These indicate that, with the continued support of the director, the company will be able to meet its liabilities as they fall due.

Accordingly, the directors consider it appropriate to prepare the financial statements on the going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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Midland Environmental Services Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 July 2025

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% on cost
Plant & Machinery	20% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	33% on cost

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Midland Environmental Services Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 August 2024	151,421
Additions	2,380

As at 31 July 2025	153,801

Depreciation
As at 1 August 2024	99,710
Provided during the period	8,779

As at 31 July 2025	108,489

Net Book Value
As at 31 July 2025	45,312

As at 1 August 2024	51,711

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	416	76
Other creditors	11,247	56,419
Taxation and social security	1,546	1,588

	13,209	58,083

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

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