REGISTERED NUMBER: 06241392 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Pro Enviro Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M J Walsh

REGISTERED OFFICE:

82a High Street

Potters Bar

Hertordshire

EN6 5AB

REGISTERED NUMBER:

06241392 (England and Wales)

ACCOUNTANTS:

M Georghiades & Associates

Chartered Certified Accountants

130A Darkes Lane

Potters Bar

Hertfordshire

EN6 1AF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

37,738

23,877

37,738

23,877

CURRENT ASSETS

Debtors

6

39,032

59,855

CREDITORS

Amounts falling due within one year

7

196,355

160,167

NET CURRENT LIABILITIES

(157,323

)

(100,312

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(119,585

)

(76,435

)

CREDITORS

Amounts falling due after more than one year

8

(25,756

)

(30,948

)

PROVISIONS FOR LIABILITIES

10

(6,932

)

(3,466

)

NET LIABILITIES

(152,273

)

(110,849

)

CAPITAL AND RESERVES

Called up share capital

11

2

2

Retained earnings

12

(152,275

)

(110,851

)

SHAREHOLDERS' FUNDS

(152,273

)

(110,849

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 April 2026 and were signed by:

Mr M J Walsh - Director

1.	STATUTORY INFORMATION

Pro Enviro Services 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with the entity's directors and shareholders.

Provisions

Provisions (ie./ liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

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 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.

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.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Going concern

After making relevant enquiries, the director of the company has reasonable expectations that the company has adequate resources and will continue in operational existence in the foreseeable future.

The financial statements have been prepared on a going concern basis. However as at the year end the company had net liabilities of £152,273 (2024: £110,849). The director has provided assurance that he will continue supporting the company by providing financial assistance at any point in time in order to assist the company to meet its current and future financial obligations and otherwise, as and when they're falling due for payment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

50,000

AMORTISATION

At 1 June 2024

and 31 May 2025

50,000

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

44,252

21,048

16,184

81,484

Additions

-

25,236

1,205

26,441

At 31 May 2025

44,252

46,284

17,389

107,925

DEPRECIATION

At 1 June 2024

39,200

5,262

13,145

57,607

Charge for year

1,263

10,256

1,061

12,580

At 31 May 2025

40,463

15,518

14,206

70,187

NET BOOK VALUE

At 31 May 2025

3,789

30,766

3,183

37,738

At 31 May 2024

5,052

15,786

3,039

23,877

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

36,489

55,329

Other debtors

2,543

2,543

VAT

-

1,983

39,032

59,855

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts (see note 9)

15,348

10,161

Trade creditors

1,701

576

VAT

3,077

-

Other creditors

158,574

145,674

Directors' current accounts

15,621

1,831

Accrued expenses

2,034

1,925

196,355

160,167

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans (see note 9)

25,756

30,948

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

25,756

30,948

9.

LOANS

An analysis of the maturity of loans is given below:

31.5.25

31.5.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

15,348

10,161

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

25,756

30,948

10.	PROVISIONS FOR LIABILITIES

31.5.25

31.5.24

£

£

Deferred tax

Accelerated capital allowances

6,932

3,466

Deferred

tax

£

Balance at 1 June 2024

3,466

Provided during year

3,466

Balance at 31 May 2025

6,932

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

2

Ordinary

£1.00

2

2

12.

RESERVES

Retained

earnings

£

At 1 June 2024

(110,851

)

Deficit for the year

(41,424

)

At 31 May 2025

(152,275

)

13.	POST BALANCE SHEET EVENTS

There have not been any significant events since the balance sheet date.

There were no essential either adjusting events or non-adjusting events in the period of time elapsing between the balance sheet date and the date on which these financial statements are prepared. The impact of COVID-19 is described in the Going Concern Consideration Note.

The ongoing Russia - Ukraine conflict - This ongoing conflict has resulted in going concern becoming significant risk. The United States and Europe have avoided direct military conflict with Russia amid its conflict with Ukraine. They have however used a set of financial sanctions to limit Russia's access to financial resources. The impact of the sanctions may result in difficulties for the company to operate. Neither Pro Enviro Services Limited (previously known as M&S Fibre Clean Limited) nor the owners are currently on the sanctions list at the time of this report, however this may change as the situation changes.

The ongoing Israel - Gaza conflict

The ongoing Israel-Gaza conflict has resulted in no major impact to cause significant operational risks and that the company continues to assess the nature and extent of any risks and uncertainties arising from these events.

14.	GOING CONCERN CONSIDERATION

The Company's management does not see a severe impact of COVID-19 outbreak to its activity. The Company tested the financial impact on the following areas of financial statements that can be affected:

- Breach of trade contracts

- Revenue

- Cost of sales

- Inventories fair value measurements

- Debt repayment

15.	ENVIRONMENTAL RISKS AND CLIMATE CHANGES RESPONSIBILITIES

Environmental Risks

Due to the nature of the entity's operational activities there's no exposure to significant environmental risks.

Climate changes and environmental responsibility

Despite the fact that our organisation offering general, professional and environmental friendly cleaning services, we are always consider the environmental sustainability. Future business performance will be impacted by our ability to effectively manage the transition to a low carbon economy balancing commercial decisions with the environmental responsibility, agreeing business-wide decarbonisation priorities and managing changes in customer preferences.

This include management of the increasing costs associated with sustainable materials, recycling carbon pricing and further technological, policy and regulatory interventions.

We are operating in a world and a sector with high pressure from carbon-conscious customers, government bodies and regulators to operate in a more environmentally conscious manner. To respond to the circular economy, waste reduction and low carbon products and use of a recycled parts and related components.