No principal activity declared 01/10/2024 30/09/2025 30/09/2025 false Taxpad 26.618.1425.34 036450752024-10-012025-09-30 036450752024-09-30 036450752025-09-30 03645075business:SmallEntities2024-10-012025-09-30 03645075business:FullAccounts2024-10-012025-09-30 03645075business:PrivateLimitedCompanyLtd2024-10-012025-09-30 03645075countries:EnglandWales2024-10-012025-09-30 03645075core:WithinOneYear2025-09-30 03645075core:WithinOneYear2024-09-30 03645075core:AfterOneYear2025-09-30 03645075core:AfterOneYear2024-09-30 03645075core:ShareCapital2025-09-30 03645075core:ShareCapital2024-09-30 03645075core:RetainedEarningsAccumulatedLosses2025-09-30 03645075core:RetainedEarningsAccumulatedLosses2024-09-30 03645075business:AuditExempt-NoAccountantsReport2024-10-012025-09-30 03645075business:Director22024-10-012025-09-30 03645075business:RegisteredOffice2024-10-012025-09-30 03645075core:MotorVehicles2024-10-012025-09-30 03645075core:FurnitureFittings2024-10-012025-09-30 03645075core:ComputerEquipment2024-10-012025-09-30 036450752023-10-012024-09-30 03645075core:MotorVehicles2024-09-30 03645075core:FurnitureFittings2024-09-30 03645075core:MotorVehicles2025-09-30 03645075core:FurnitureFittings2025-09-30 03645075core:MoreThanFiveYears2025-09-30 03645075core:MoreThanFiveYears2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 03645075 (England and Wales)
 
E S P Environmental Limited Unaudited financial statements For the year ended 30 September 2025
 
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E S P Environmental LimitedCompany No. 03645075
Unaudited financial statements for the year ended 30 September 2025
 
CONTENTS
 
Balance sheet3
Notes4-6
 
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E S P Environmental LimitedCompany No. 03645075
Balance sheet as at 30 September 2025
20252024
Note££
Fixed assets
Tangible assets521,64926,551
21,64926,551
Current assets
Stocks12,00010,000
Debtors642,92942,862
Cash at bank and in hand86,24291,122
141,171143,984
Creditors: amounts falling due within one year7(53,244)(55,914)
Net current assets87,92788,070
Total assets less current liabilities109,576114,621
Creditors: amounts falling due after more than one year8(12,140)(17,140)
Deferred tax(7,295)(5,045)
Net assets90,14192,436
Capital and reserves
Called up share capital200200
Profit and loss account89,94192,236
Shareholders' funds90,14192,436
 
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
 
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
 
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
 
These accounts were approved by the board of directors on 15 June 2026 and were signed on its behalf by: __________________________________________________ Adam Sizer
 
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E S P Environmental LimitedCompany No. 03645075
Notes to the accounts
 
1 Statutory information
 
The company is a private company, limited by shares and is registered in England and Wales. The address of the registered office is 12a Soar Road, Bynea, Llanelli, Carmarthenshire, SA14 9LG.
 
2 Accounting policies
 
2.1 Basis of preparation
 
The accounts have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities and the Companies Act 2006.
 
2.2 Turnover
 
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
 
2.3 Tangible fixed assets
 
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided to write down the cost of tangible fixed assets, on a straight line basis, to their residual values over their estimated useful lives as follows:  
Motor vehicles25% Reducing balance
Fixtures and fittings25% Reducing balance
Computers25% Reducing balance
 
2.4 Stocks and work in progress
 
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
 
3 Average number of employees
 
The average number of employees during the year was: 6 (2024: 6).
 
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E S P Environmental LimitedCompany No. 03645075
Notes to the accounts
 
4 Tax on profit
 
££
20252024
UK corporation tax2,623-
Deferred tax2,250(1,261)
4,873(1,261)
 
5 Tangible Assets
 
Motor vehiclesFixtures and fittingsTotal
£££
Cost
As at 1 October 202429,730137,188166,918
Disposals-(97,407)(97,407)
As at 30 September 202529,73039,78169,511
Depreciation
As at 1 October 202414,508125,859140,367
Charged in year3,8051,0974,902
Disposals-(97,407)(97,407)
As at 30 September 202518,31329,54947,862
Net book value
As at 30 September 202511,41710,23221,649
As at 1 October 202415,22211,32926,551
 
6 Debtors
20252024
££
Trade debtors42,92942,862
42,92942,862
 
7 Creditors: amounts falling due within one year
20252024
££
Bank loans and overdrafts5,0005,000
Trade creditors7511,972
VAT payable8,7522,233
Corporation Tax payable2,623-
Other taxes and social security payable1,017975
Loans from directors33,96132,519
Other creditors14012,140
Accruals and deferred income1,0001,075
53,24455,914
 
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E S P Environmental LimitedCompany No. 03645075
Notes to the accounts
 
8 Creditors: amounts falling due after more than one year
20252024
££
Bank loans and overdrafts12,14017,140
12,14017,140
Aggregate of amounts that fall due for payment after five years--
 
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