REGISTERED NUMBER: 08053040 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Enc Industrial Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P M K Ellis

REGISTERED OFFICE:

63

Bawtry Road

Bramley

Rotherham

South Yorkshire

S66 2TN

REGISTERED NUMBER:

08053040 (England and Wales)

FIXED ASSETS

Tangible assets

4

931,371

1,475,505

CURRENT ASSETS

Stocks

24,230

16,163

Debtors

5

289,977

630,216

Cash at bank and in hand

345,059

278,379

659,266

924,758

CREDITORS

Amounts falling due within one year

6

654,187

788,707

NET CURRENT ASSETS

5,079

136,051

TOTAL ASSETS LESS CURRENT LIABILITIES

936,450

1,611,556

CREDITORS

Amounts falling due after more than one year

7

(231,883

)

(349,266

)

PROVISIONS FOR LIABILITIES

(155,590

)

(315,264

)

NET ASSETS

548,977

947,026

CAPITAL AND RESERVES

Called up share capital

200

200

Revaluation surplus reserve

9

48,269

300,894

Retained earnings

9

500,508

645,932

SHAREHOLDERS' FUNDS

548,977

947,026

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 29 May 2026 and were signed by:

P M K Ellis - Director

1.	STATUTORY INFORMATION

Enc Industrial Services 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.

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 as modified by the revaluation of certain assets.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost, 25% on cost and 25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 makes employer contributions to personal pension schemes in accordance with auto enrolment legislation.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 June 2024

750,000

1,897,067

2,647,067

Additions

17,500

103,867

121,367

Disposals

-

(271,900

)

(271,900

)

Impairments

(347,500

)

-

(347,500

)

At 31 May 2025

420,000

1,729,034

2,149,034

DEPRECIATION

At 1 June 2024

8,000

1,163,562

1,171,562

Charge for year

-

176,844

176,844

Eliminated on disposal

-

(122,743

)

(122,743

)

Revaluation adjustments

(8,000

)

-

(8,000

)

At 31 May 2025

-

1,217,663

1,217,663

NET BOOK VALUE

At 31 May 2025

420,000

511,371

931,371

At 31 May 2024

742,000

733,505

1,475,505

Included in cost or valuation of land and buildings is freehold land of £ 93,971 (2024 - £ 250,000 ) which is not depreciated.

Cost or valuation at 31 May 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2015

62,758

-

62,758

Valuation in 2016

49,637

-

49,637

Valuation in 2019

185,500

-

185,500

Valuation in 2020

104,500

-

104,500

Valuation in 2025

(347,500

)

-

(347,500

)

Cost

365,105

1,729,034

2,094,139

420,000

1,729,034

2,149,034

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

365,105

347,605

Aggregate depreciation

9,000

8,000

Value of land in freehold land and buildings

64,519

64,519

Freehold land and buildings were valued on an open market basis basis on 6 June 2025 by Wright Chartered Surveyors .

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

Plant and

machinery

etc

£

COST OR VALUATION

At 1 June 2024

144,501

Transfer to ownership

(128,501

)

At 31 May 2025

16,000

DEPRECIATION

At 1 June 2024

89,503

Charge for year

13,750

Transfer to ownership

(92,501

)

At 31 May 2025

10,752

NET BOOK VALUE

At 31 May 2025

5,248

At 31 May 2024

54,998

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

282,731

537,484

Other debtors

7,246

92,732

289,977

630,216

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

118,481

116,044

Hire purchase contracts

1,910

12,936

Trade creditors

278,383

379,148

Taxation and social security

120,430

117,199

Other creditors

134,983

163,380

654,187

788,707

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

231,883

341,416

Hire purchase contracts

-

7,850

231,883

349,266

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

109,304

129,867

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

1,910

20,786

Bank loans

281,534

322,088

283,444

342,874

Natwest Bank PLC

1. Registration of mortgage charge dated 28th November 2014, over freehold land South West of Todwick Road, North and South Anston.

2. Debenture dated 12th February 2013.

Fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, uncalled capital, buildings, fixtures, fixed plant & machinery.

9.

RESERVES

Revaluation

Retained

surplus

earnings

reserve

Totals

£

£

£

At 1 June 2024

645,932

300,894

946,826

Deficit for the year

(58,749

)

(58,749

)

Dividends

(86,675

)

(86,675

)

Movement

-

(252,625

)

(252,625

)

At 31 May 2025

500,508

48,269

548,777

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Mr P Ellis (Director)

The director loaned monies to the company on an interest free basis. The balance owing and included in other creditors under 1 year at 31st May 2025: £453, (2024: £411).

11.	RELATED PARTY DISCLOSURES

Universal Plant Services Ltd

A company controlled by Mr P Ellis.

Monies were loaned between the companies on an interest free basis. The balance owing to this company at 31st May 2025: £18,438, (2024: £18,438).This is included in other creditors under 1 year.

12.	ULTIMATE CONTROLLING PARTY

Parent company

Houghton Industrial Ltd (Company number: 09239059).