REGISTERED NUMBER: 03431646 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

ENVIRONMENTAL RENAISSANCE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D M Murphy

REGISTERED OFFICE:

17 Moor Park Avenue

Preston

PR1 6AS

REGISTERED NUMBER:

03431646 (England and Wales)

ACCOUNTANTS:

SBCA Chartered Accountants

17 Moor Park Avenue

Preston

Lancashire

PR1 6AS

FIXED ASSETS

Tangible assets

4

470,722

489,728

CURRENT ASSETS

Stocks

5

20,000

40,000

Debtors

6

158,847

307,443

Cash at bank

13,094

4,667

191,941

352,110

CREDITORS

Amounts falling due within one year

7

(339,308

)

(349,686

)

NET CURRENT (LIABILITIES)/ASSETS

(147,367

)

2,424

TOTAL ASSETS LESS CURRENT LIABILITIES

323,355

492,152

CREDITORS

Amounts falling due after more than one year

8

(133,491

)

(248,057

)

PROVISIONS FOR LIABILITIES

10

(40,932

)

(44,218

)

NET ASSETS

148,932

199,877

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

12

148,832

199,777

SHAREHOLDERS' FUNDS

148,932

199,877

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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5th May 2026 and were signed by:

Mr D M Murphy - Director

1.	STATUTORY INFORMATION

Environmental Renaissance Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced value of goods and services provided in the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

15% on cost

Plant and machinery

-

15% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% 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.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future cash flows discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future cash flows discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if the payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st November 2024

13,842

966,119

5,479

Additions

-

19,419

-

At 31st October 2025

13,842

985,538

5,479

DEPRECIATION

At 1st November 2024

13,842

499,704

5,177

Charge for year

-

37,097

165

At 31st October 2025

13,842

536,801

5,342

NET BOOK VALUE

At 31st October 2025

-

448,737

137

At 31st October 2024

-

466,415

302

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st November 2024

153,519

5,026

1,143,985

Additions

15,000

-

34,419

At 31st October 2025

168,519

5,026

1,178,404

DEPRECIATION

At 1st November 2024

131,654

3,880

654,257

Charge for year

15,548

615

53,425

At 31st October 2025

147,202

4,495

707,682

NET BOOK VALUE

At 31st October 2025

21,317

531

470,722

At 31st October 2024

21,865

1,146

489,728

5.

STOCKS

31.10.25

31.10.24

£

£

Stocks

20,000

40,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

33,300

116,578

Amounts owed by group undertakings

26,599

152,762

Other debtors

98,948

38,103

158,847

307,443

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

17,388

52,691

Hire purchase contracts (see note 9)

49,750

49,750

Trade creditors

60,472

75,825

Taxation and social security

141,580

92,429

Other creditors

70,118

78,991

339,308

349,686

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

8,017

12,522

Hire purchase contracts (see note 9)

125,474

235,535

133,491

248,057

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.10.25

31.10.24

£

£

Net obligations repayable:

Within one year

49,750

49,750

Between one and five years

125,474

235,535

175,224

285,285

Non-cancellable

operating leases

31.10.25

31.10.24

£

£

Within one year

11,343

11,343

Between one and five years

30,901

42,244

42,244

53,587

10.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

Accelerated capital allowances

117,209

121,928

Losses

(76,277

)

(77,710

)

40,932

44,218

Deferred

tax

£

Balance at 1st November 2024

44,218

Provided during year

(3,286

)

Balance at 31st October 2025

40,932

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

60

Ordinary A

£1

60

60

40

Ordinary B

£1

40

40

100

100

12.

RESERVES

Retained

earnings

£

At 1st November 2024

199,777

Deficit for the year

(13,413

)

Dividends

(37,532

)

At 31st October 2025

148,832

13.	RELATED PARTY DISCLOSURES

Included within other debtors is an amount owed from Pinto Holdings Ltd of which Environmental Renaissance Ltd is a wholly owned subsidiary, of £26,599 (2024; £152,761).

Included within other debtors is an amount owed from Its Sear Bar and Grill Ltd, a company under common control of the director of £51,348 (2024; nil).

Amounts are interest free and repayable on demand.

14.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D M Murphy.

The company is a wholly owned subsidiary of Pinto Holdings Ltd. The registered office address is 17 Moor Park Avenue, Preston, England, PR1 6AS.