REGISTERED NUMBER: 10904072 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COMPASS ENVIRONMENTAL CONSULTANCY

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J S Ower

Ms H Ower

Mr M Thomas

Mr H Ower

Mr T Ower

SECRETARY:

Mr J S Ower

REGISTERED OFFICE:

10 Beech Court

Wokingham Road

Hurst

Berkshire

RG10 0RQ

REGISTERED NUMBER:

10904072 (England and Wales)

ACCOUNTANTS:

Vernon Gosling Friday Limited

10 Beech Court

Wokingham Road

Hurst

Reading

Berkshire

RG10 0RQ

FIXED ASSETS

Tangible assets

4

137,769

205,733

CURRENT ASSETS

Debtors

5

142,790

133,216

Cash at bank and in hand

447,528

268,934

590,318

402,150

CREDITORS

Amounts falling due within one year

6

284,547

152,071

NET CURRENT ASSETS

305,771

250,079

TOTAL ASSETS LESS CURRENT LIABILITIES

443,540

455,812

CREDITORS

Amounts falling due after more than one year

7

301,326

291,279

NET ASSETS

142,214

164,533

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

142,110

164,429

SHAREHOLDERS' FUNDS

142,214

164,533

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

Mr J S Ower - Director

Ms H Ower - Director

1.	STATUTORY INFORMATION

Compass Environmental Consultancy Limited 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

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 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

288,443

Additions

9,440

Disposals

(39,821

)

At 31 December 2025

258,062

DEPRECIATION

At 1 January 2025

82,710

Charge for year

60,618

Eliminated on disposal

(23,035

)

At 31 December 2025

120,293

NET BOOK VALUE

At 31 December 2025

137,769

At 31 December 2024

205,733

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

121,378

121,494

Other debtors

21,412

11,722

142,790

133,216

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

14,823

35,634

Trade creditors

40,039

22,230

Taxation and social security

156,937

85,440

Other creditors

72,748

8,767

284,547

152,071

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

71,056

85,879

Amounts owed to participating interests

205,400

205,400

Other creditors

24,870

-

301,326

291,279