1 October 2024 false No description of principal activity Taxfiler 2024.6 07783924business:PrivateLimitedCompanyLtd2024-10-012025-09-30 077839242024-09-30 077839242024-10-012025-09-30 07783924business:AuditExempt-NoAccountantsReport2024-10-012025-09-30 07783924business:FilletedAccounts2024-10-012025-09-30 077839242025-09-30 07783924business:Director12024-10-012025-09-30 07783924business:Director22024-10-012025-09-30 07783924business:RegisteredOffice2024-10-012025-09-30 077839242024-09-30 07783924core:WithinOneYear2025-09-30 07783924core:WithinOneYear2024-09-30 07783924core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 07783924core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 07783924core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 07783924core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 07783924core:PreviouslyStatedAmount2025-09-30 07783924core:PreviouslyStatedAmount2024-09-30 07783924business:SmallEntities2024-10-012025-09-30 07783924countries:EnglandWales2024-10-012025-09-30 07783924core:PlantMachinery2024-10-012025-09-30 07783924core:MotorVehicles2024-10-012025-09-30 07783924core:ComputerEquipment2024-10-012025-09-30 07783924core:PlantMachinery2024-09-30 07783924core:MotorVehicles2024-09-30 07783924core:ComputerEquipment2024-09-30 07783924core:PlantMachinery2025-09-30 07783924core:MotorVehicles2025-09-30 07783924core:ComputerEquipment2025-09-30 077839242023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. 07783924 (England and Wales)
Envirolec (sw) Limited Unaudited accounts for the year ended 30 September 2025
Envirolec (sw) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Envirolec (sw) Limited Company Information for the year ended 30 September 2025
Directors
Jane Tracey Ash Michael Sydney Ash
Company Number
07783924 (England and Wales)
Registered Office
4 Billacombe Villas Plymstock Plymouth PL9 8AL England
Accountants
McWhite Tax and Accounts 134 Dunstone View Plymstock PLYMOUTH Devon PL9 8QW
- 3 -
Envirolec (sw) Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,206 
2,193 
Current assets
Inventories
2,420 
4,000 
Debtors
5
63,857 
30,616 
Cash at bank and in hand
10,010 
12,013 
76,287 
46,629 
Creditors: amounts falling due within one year
6
(44,805)
(25,093)
Net current assets
31,482 
21,536 
Total assets less current liabilities
32,688 
23,729 
Provisions for liabilities
Deferred tax
(450)
(417)
Net assets
32,238 
23,312 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
32,138 
23,212 
Shareholders' funds
32,238 
23,312 
For the year ending 30 September 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 May 2026 and were signed on its behalf by
Michael Sydney Ash Director Company Registration No. 07783924
- 4 -
Envirolec (sw) Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Envirolec (sw) Limited is a private company, limited by shares, registered in England and Wales, registration number 07783924. The registered office is 4 Billacombe Villas, Plymstock, Plymouth, PL9 8AL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts
Presentation currency
The accounts are presented in £ sterling.
Hire purchase and leasing commitments
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Envirolec (sw) Limited Notes to the Accounts for the year ended 30 September 2025
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Computer equipment
3 years Straight line
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 bringing stocks to their present location and condition
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
5,282 
15,364 
4,114 
24,760 
Disposals
- 
- 
(2,985)
(2,985)
At 30 September 2025
5,282 
15,364 
1,129 
21,775 
Depreciation
At 1 October 2024
5,115 
14,067 
3,385 
22,567 
Charge for the year
42 
324 
254 
620 
On disposals
- 
- 
(2,618)
(2,618)
At 30 September 2025
5,157 
14,391 
1,021 
20,569 
Net book value
At 30 September 2025
125 
973 
108 
1,206 
At 30 September 2024
167 
1,297 
729 
2,193 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
53,845 
22,397 
Accrued income and prepayments
192 
125 
Other debtors
9,820 
8,094 
63,857 
30,616 
- 6 -
Envirolec (sw) Limited Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,528 
57 
Trade creditors
30,442 
16,872 
Taxes and social security
7,962 
5,655 
Loans from directors
3,523 
964 
Accruals
1,350 
1,545 
44,805 
25,093 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 7 -