REGISTERED NUMBER: 07745509 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

G & L ENVIRONMENTAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr R A Lawson

Mr B J Lawson

Mr N J Bond

REGISTERED OFFICE:

Unit 69 The Oaks Manston Business Park

Invicta Way Manston

Ramsgate

Kent

CT12 5FS

REGISTERED NUMBER:

07745509 (England and Wales)

SENIOR STATUTORY AUDITOR:

Karen Dyer FCCA

AUDITORS:

FKCA Limited

Statutory Auditor

260 - 270 Butterfield

Great Marlings

Luton

Bedfordshire

LU2 8DL

FIXED ASSETS

Tangible assets

5

474,049

214,007

CURRENT ASSETS

Debtors

6

2,066,151

1,195,906

Cash at bank and in hand

468,962

1,134,865

2,535,113

2,330,771

CREDITORS

Amounts falling due within one year

7

1,096,937

979,886

NET CURRENT ASSETS

1,438,176

1,350,885

TOTAL ASSETS LESS CURRENT LIABILITIES

1,912,225

1,564,892

CREDITORS

Amounts falling due after more than one year

8

(178,415

)

(62,929

)

PROVISIONS FOR LIABILITIES

(66,633

)

(40,477

)

NET ASSETS

1,667,177

1,461,486

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

1,667,027

1,461,336

SHAREHOLDERS' FUNDS

1,667,177

1,461,486

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 Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

Mr R A Lawson - Director

Mr B J Lawson - Director

1.	STATUTORY INFORMATION

G & L Environmental 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is recognised in accordance with FRS 102 Section 23. The company completes a varied number of work which consists of shorter-term quoted work of which weekly applications are submitted and larger

contract-based work where applications for payment are made on specified dates.

Revenue is recognised as the value of work completed at a period of time. Revenue is recognised when:

-

the company has performed work in accordance with the quotation;

-

the amount can be measured reliably;

-

recovery is probable; and;

-

the work performed can be reasonably measured, typically using quotations and pre agreed rates.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance and 25% on cost

Fixtures and fittings

-

Straight line over 4 years and Straight line over 5 years

Motor vehicles

-

20% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

The gain or loss arising on disposal of an asset is determined at the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Amounts recoverable under contract

Amounts recoverable under contract are measured at the lower of:

-

work done and payment applied for at year end and awaiting approval;

-

net realisable value, being the amount expected to be recovered from the customer.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

212,322

15,767

90,883

318,972

Additions

198,588

11,644

169,645

379,877

At 31 August 2025

410,910

27,411

260,528

698,849

DEPRECIATION

At 1 September 2024

89,862

2,093

13,010

104,965

Charge for year

71,269

4,947

43,619

119,835

At 31 August 2025

161,131

7,040

56,629

224,800

NET BOOK VALUE

At 31 August 2025

249,779

20,371

203,899

474,049

At 31 August 2024

122,460

13,674

77,873

214,007

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 September 2024

75,540

87,249

162,789

Additions

184,910

149,750

334,660

At 31 August 2025

260,450

236,999

497,449

DEPRECIATION

At 1 September 2024

18,885

11,944

30,829

Charge for year

43,401

40,241

83,642

At 31 August 2025

62,286

52,185

114,471

NET BOOK VALUE

At 31 August 2025

198,164

184,814

382,978

At 31 August 2024

56,655

75,305

131,960

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

815,091

322,209

Amounts owed by group undertakings

-

45,504

Amounts recoverable on contract

673,532

663,886

Other debtors

416,389

164,307

VAT

107,419

-

Prepayments and accrued income

53,720

-

2,066,151

1,195,906

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Hire purchase contracts (see note 9)

145,278

56,144

Trade creditors

390,725

314,859

Corporation tax

117,681

228,256

Taxation and social security

41,828

5,907

VAT

-

60,029

Other creditors

36,250

36,250

Accrued expenses

365,175

278,441

1,096,937

979,886

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Hire purchase contracts (see note 9)

178,415

62,929

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

as restated

£

£

Net obligations repayable:

Within one year

145,278

56,144

Between one and five years

178,415

62,929

323,693

119,073

Non-cancellable

operating leases

2025

2024

as restated

£

£

Within one year

66,311

16,747

Between one and five years

157,275

30,992

223,586

47,739

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

as restated

£

£

Hire purchase contracts

323,693

119,073

The company's hire purchase creditors are secured over the assets to which they relate.

The business has granted fixed and floating charges over its undertakings and all property and assets, both present and future, in favour of Lloyds Bank PLC. The securities cover all assets of the business.

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Karen Dyer FCCA (Senior Statutory Auditor)

for and on behalf of FKCA Limited

The financial statements of the company for the year ended 31 August 2024, from which the comparative figures are derived, were not audited

12.	RELATED PARTY DISCLOSURES

During the year the company incurred management charges from a related company. The total amount charged during the year was £200,000 (2024: £200,000). No amounts were outstanding at the balance sheet date.

13.	ULTIMATE CONTROLLING PARTY

The company was a subsidiary of ALS Civil Engineers Holdings Limited until 27 June 2025. The consolidated financial statements for the period during which the company was a member of the group are prepared by ALS Civil Engineers Holdings Limited, registered office Unit 69,The Oaks Manston Business Park, Invicta Way ,Manston, Ramsgate, Kent, CT125AJ. Copies are available from Companies House (company number: 04721509).

The company has no ultimate controlling party.