REGISTERED NUMBER: 07548592 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ENVIROTEC MANAGEMENT SERVICES (UK) LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

S Duckworth

S J Duckworth

REGISTERED OFFICE:

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

REGISTERED NUMBER:

07548592 (England and Wales)

ACCOUNTANTS:

Thompsons Accountancy Services Ltd

2 Manor Farm Court Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Tangible assets

5

803,878

563,454

CURRENT ASSETS

Debtors

6

125,394

179,152

Cash at bank

238,454

440,546

363,848

619,698

CREDITORS

Amounts falling due within one year

7

133,101

62,451

NET CURRENT ASSETS

230,747

557,247

TOTAL ASSETS LESS CURRENT LIABILITIES

1,034,625

1,120,701

CAPITAL AND RESERVES

Allotted, called up and fully

paid share capital

100

100

Share premium

166

166

Retained earnings

1,034,359

1,120,435

SHAREHOLDERS' FUNDS

1,034,625

1,120,701

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

S J Duckworth - Director

1.	STATUTORY INFORMATION

Envirotec Management Services (UK) 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 as modified by the revaluation of certain assets.

TURNOVER

Turnover represents the value of work completed during the period. Work unbilled at the period end is valued at the recoverable amount and included within turnover.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

at varying rates on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Freehold

Improvements

Plant and

property

to property

machinery

£

£

£

COST OR VALUATION

At 1 October 2024

519,411

59,920

19,580

Additions

-

67,091

5,430

Disposals

-

-

(5,569

)

Revaluations

200,589

-

-

At 30 September 2025

720,000

127,011

19,441

DEPRECIATION

At 1 October 2024

-

41,823

17,204

Charge for year

-

11,689

1,068

Eliminated on disposal

-

-

(5,215

)

At 30 September 2025

-

53,512

13,057

NET BOOK VALUE

At 30 September 2025

720,000

73,499

6,384

At 30 September 2024

519,411

18,097

2,376

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST OR VALUATION

At 1 October 2024

10,497

26,178

15,305

650,891

Additions

425

-

1,435

74,381

Disposals

-

(26,178

)

(1,336

)

(33,083

)

Revaluations

-

-

-

200,589

At 30 September 2025

10,922

-

15,404

892,778

DEPRECIATION

At 1 October 2024

7,563

6,545

14,302

87,437

Charge for year

1,031

-

678

14,466

Eliminated on disposal

-

(6,545

)

(1,243

)

(13,003

)

At 30 September 2025

8,594

-

13,737

88,900

NET BOOK VALUE

At 30 September 2025

2,328

-

1,667

803,878

At 30 September 2024

2,934

19,633

1,003

563,454

Cost or valuation at 30 September 2025 is represented by:

Freehold

Improvements

Plant and

property

to property

machinery

£

£

£

Valuation in 2024

519,411

59,920

19,580

Valuation in 2025

200,589

67,091

(139

)

720,000

127,011

19,441

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Valuation in 2024

10,497

26,178

15,305

650,891

Valuation in 2025

425

(26,178

)

99

241,887

10,922

-

15,404

892,778

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

34,649

Amounts owed by associates

-

166

Other debtors

18,566

20,000

Directors' current accounts

101,223

108,580

VAT

3,140

-

Prepayments

2,465

15,757

125,394

179,152

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

120,000

-

Trade creditors

-

17,625

Social security and other taxes

3,165

3,793

VAT

-

14,436

Other creditors

2,006

1,986

Accrued expenses

7,930

24,611

133,101

62,451

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the beginning of the year an amount was owed by directors of £108,580. During the year further advances of £16,063 were made to directors and £23,420 was repaid, leaving a closing balance due by directors of £101,222.