Registration number: 10344363

Pillars Environmental Consultants Limited

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 6

Pillars Environmental Consultants Limited

(Registration number: 10344363)
Statement of Financial Position as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	45,052	35,863
Current assets
Debtors	5	29,885	28,845
Cash at bank and in hand		6,682	51,531
		36,567	80,376
Creditors: Amounts falling due within one year	6	(37,622)	(49,313)
Net current (liabilities)/assets		(1,055)	31,063
Total assets less current liabilities		43,997	66,926
Creditors: Amounts falling due after more than one year	6	(20,734)	(25,948)
Provisions for liabilities		(5,064)	(4,076)
Net assets		18,199	36,902
Capital and reserves
Called up share capital		100	100
Retained earnings		18,099	36,802
Shareholders' funds		18,199	36,902

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 29 May 2026 and signed on its behalf by:
 

......................................... Mrs J L Hall Director

Pillars Environmental Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Jubilee House
East Beach
Lytham St Annes
Lancashire
FY8 5FT

These financial statements were authorised for issue by the Board on 29 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Pillars Environmental Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	20% reducing balance
Motor vehicles	20% reducing balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to the income statement on a straight-line basis over the period of the lease.

Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet as tangible fixed assets and are depreciated over the shorter of the lease term and their useful lives. The capital elements of future obligations under the leases are included as liabilities in the balance sheet. The interest element of the rental obligation is charged to the income statement over the period of the lease on a straight line basis. Assets held under hire purchase agreements are capitalised as tangible fixed assets and are depreciated over their useful lives. The capital element of future finance payments is included within creditors. Finance charges are allocated to accounting periods over the length of the contract on a straight line basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Pillars Environmental Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the statement of financial position. The corresponding dividends relating to the liability component are charged as interest expense in the income statement.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 6).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 September 2024	20,819	43,495	64,314
Additions	7,361	11,495	18,856
At 31 August 2025	28,180	54,990	83,170
Depreciation
At 1 September 2024	11,828	16,623	28,451
Charge for the year	2,951	6,716	9,667
At 31 August 2025	14,779	23,339	38,118
Carrying amount
At 31 August 2025	13,401	31,651	45,052
At 31 August 2024	8,991	26,872	35,863

Pillars Environmental Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	23,820	12,942
Prepayments	3,065	1,817
Other debtors	3,000	14,086
	29,885	28,845

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	15,413	15,315
Trade creditors		4,310	1,317
Taxation and social security		15,930	29,186
Accruals and deferred income		1,750	3,300
Other creditors		219	195
		37,622	49,313

Creditors falling due within one year include hire purchase agreements which are secured of £8,388 (2024 - £6,089).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	20,734	25,948

Creditors falling due after more than one year include hire purchase agreements which are secured of £20,734 (2024 - £18,968).

Pillars Environmental Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	6,980
Hire purchase contracts	20,734	18,968
	20,734	25,948

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	7,025	9,226
Hire purchase contracts	8,388	6,089
	15,413	15,315

8	Financial commitments, guarantees and contingencies

Amounts not provided for in the statement of financial position

The total amount of financial commitments not included in the statement of financial position is £369 (2024 - £369).

9	Related party transactions

Summary of transactions with other related parties

Reddish Vale Insulations Limited

  Three of the directors of Pillars Environmental Consultants Limited are also the directors of Reddish Vale Insulations Limited.

 During the year Pillars Environmental Consultants Limited invoiced Reddish Vale Insulations Limited £93,010 (2024 - £116,920). The amount owed by Reddish Vale Insulations Limited at 31 August 2025 was £18,000 (2024 - £9,720).