Environmental and Gas Monitoring Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC204153

Environmental and Gas Monitoring Limited

Filleted Unaudited Financial Statements

For the year ended

31 January 2026

Environmental and Gas Monitoring Limited

Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	6	199,634	142,094

Current assets

Stocks		158,519	147,845
Debtors	7	140,154	101,140
Cash at bank and in hand		171,802	273,550
		---------	---------
		470,475	522,535

Creditors: amounts falling due within one year	8	168,369	207,146
		---------	---------
Net current assets		302,106	315,389
		---------	---------
Total assets less current liabilities		501,740	457,483

Creditors: amounts falling due after more than one year	9	14,583	–

Provisions

Taxation including deferred tax	26,595	9,279
	---------	---------
Net assets	460,562	448,204
	---------	---------

Capital and reserves

Called up share capital	3,604	3,604
Profit and loss account	456,958	444,600
	---------	---------
Shareholders funds	460,562	448,204
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Environmental and Gas Monitoring Limited

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 14 May 2026 , and are signed on behalf of the board by:

Mrs E.S. Campbell	I A Wiltshire
Director	Director

Company registration number: SC204153

Environmental and Gas Monitoring Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Unit 5, Barrmill Road, Galston, Ayrshire, KA4 8HH.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more, tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	25% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Computer equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either 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.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 9 (2025: 11 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 February 2025 and 31 January 2026	10,000
	--------
Amortisation
At 1 February 2025 and 31 January 2026	10,000
	--------
Carrying amount
At 31 January 2026	–
	--------
At 31 January 2025	–
	--------

6. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Feb 2025	93,255	32,012	13,097	101,085	35,518	274,967
Additions	–	1,684	167	119,741	2,972	124,564
Disposals	–	–	–	( 82,620)	–	( 82,620)
	--------	--------	--------	---------	--------	---------
At 31 Jan 2026	93,255	33,696	13,264	138,206	38,490	316,911
	--------	--------	--------	---------	--------	---------
Depreciation
At 1 Feb 2025	–	25,757	12,282	61,195	33,639	132,873
Charge for the year	–	990	118	31,835	1,792	34,735
Disposals	–	–	–	( 50,331)	–	( 50,331)
	--------	--------	--------	---------	--------	---------
At 31 Jan 2026	–	26,747	12,400	42,699	35,431	117,277
	--------	--------	--------	---------	--------	---------
Carrying amount
At 31 Jan 2026	93,255	6,949	864	95,507	3,059	199,634
	--------	--------	--------	---------	--------	---------
At 31 Jan 2025	93,255	6,255	815	39,890	1,879	142,094
	--------	--------	--------	---------	--------	---------

7. Debtors

	2026	2025
	£	£
Trade debtors	138,623	95,637
Other debtors	1,531	5,503
	---------	---------
	140,154	101,140
	---------	---------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	41,631	60,786
Trade creditors	36,667	33,526
Corporation tax	33,860	70,149
Social security and other taxes	38,796	31,487
Other creditors	17,415	11,198
	---------	---------
	168,369	207,146
	---------	---------

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	14,583	–
	--------	----

10. Related party transactions

Control: In the directors' opinion the company had no ultimate controlling party at the statement of financial position date. Transactions: No transactions with related parties were undertaken such as are required to be disclosed under Section 1A of FRS102.