REGISTERED NUMBER: 04330320 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Environmental Protection Strategies

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W H Evans

G Lock

S Bullock

J R Howlett

M Bell

SECRETARY:

W H Evans

REGISTERED OFFICE:

7B Caxton House

Broad Street

Cambourne

Cambridge

Cambridgeshire

CB23 6JN

REGISTERED NUMBER:

04330320 (England and Wales)

ACCOUNTANTS:

Xeinadin

Unit D

South Cambs Business Park

Sawston

Cambridge

Cambridgeshire

CB22 3JH

FIXED ASSETS

Tangible assets

4

67,431

36,259

Investments

5

995,329

647,207

1,062,760

683,466

CURRENT ASSETS

Debtors

6

572,333

442,605

Cash at bank and in hand

96,150

126,131

668,483

568,736

CREDITORS

Amounts falling due within one year

7

806,080

477,847

NET CURRENT (LIABILITIES)/ASSETS

(137,597

)

90,889

TOTAL ASSETS LESS CURRENT LIABILITIES

925,163

774,355

CREDITORS

Amounts falling due after more than one year

8

191,794

47,928

NET ASSETS

733,369

726,427

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

732,369

725,427

SHAREHOLDERS' FUNDS

733,369

726,427

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

G Lock - Director

1.	STATUTORY INFORMATION

Environmental Protection Strategies 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.

Preparation of consolidated financial statements

The financial statements contain information about Environmental Protection Strategies Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 wholly owned subsidiaries within the group.

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.

Plant and machinery etc

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

306,611

Additions

66,945

Disposals

(29,271

)

At 30 November 2025

344,285

DEPRECIATION

At 1 December 2024

270,352

Charge for year

16,622

Eliminated on disposal

(10,120

)

At 30 November 2025

276,854

NET BOOK VALUE

At 30 November 2025

67,431

At 30 November 2024

36,259

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 December 2024

647,207

Additions

348,122

At 30 November 2025

995,329

NET BOOK VALUE

At 30 November 2025

995,329

At 30 November 2024

647,207

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

542,408

409,551

Amounts owed by group undertakings

-

7,697

Other debtors

29,925

25,357

572,333

442,605

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

50,025

73,514

Hire purchase contracts

6,650

-

Trade creditors

189,153

140,653

Amounts owed to group undertakings

91,802

66,006

Taxation and social security

267,833

161,690

Other creditors

200,617

35,984

806,080

477,847

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

47,928

Hire purchase contracts

17,733

-

Other creditors

174,061

-

191,794

47,928