Company registration number 13857684 (England and Wales)
WEST ENVIRONMENTAL SVS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
WEST ENVIRONMENTAL SVS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
WEST ENVIRONMENTAL SVS LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
63,518
35,285
Current assets
Debtors
4
22,986
80,221
Cash at bank and in hand
15,205
69,138
38,191
149,359
Creditors: amounts falling due within one year
5
(37,799)
(155,963)
Net current assets/(liabilities)
392
(6,604)
Total assets less current liabilities
63,910
28,681
Creditors: amounts falling due after more than one year
6
(34,000)
(6,250)
Provisions for liabilities
(6,725)
(640)
Net assets
23,185
21,791
Capital and reserves
Called up share capital
7
3
3
Profit and loss reserves
23,182
21,788
Total equity
23,185
21,791

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 June 2026 and are signed on its behalf by:
Mr Nicolas Parsons-Young
Director
Company registration number 13857684 (England and Wales)
WEST ENVIRONMENTAL SVS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 2 -
1
Accounting policies
Company information

West Environmental SVS Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 5, Park Road Industrial Est, Risca, Newport, United Kingdom, NP11 6PU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are measured at cost and net of depreciation.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Straight line
Computers
25% Straight line
Motor vehicles
25% Reducing balance
WEST ENVIRONMENTAL SVS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 3 -
1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are changed to profit or loss on a straight line basis over the term of the relevant lease.

WEST ENVIRONMENTAL SVS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
3
4
3
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 March 2025
5,540
6,305
41,990
53,835
Additions
-
0
2,706
55,000
57,706
Disposals
-
0
-
0
(35,995)
(35,995)
At 28 February 2026
5,540
9,011
60,995
75,546
Depreciation and impairment
At 1 March 2025
1,746
2,582
14,222
18,550
Depreciation charged in the year
1,385
2,586
6,942
10,913
Eliminated in respect of disposals
-
0
-
0
(17,435)
(17,435)
At 28 February 2026
3,131
5,168
3,729
12,028
Carrying amount
At 28 February 2026
2,409
3,843
57,266
63,518
At 28 February 2025
3,794
3,723
27,768
35,285
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
15,579
78,698
Corporation tax recoverable
4,688
-
0
Other debtors
2,719
1,523
22,986
80,221
WEST ENVIRONMENTAL SVS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 5 -
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
2,891
88,909
Corporation tax
-
0
6,277
Other taxation and social security
4,872
34,602
Other creditors
30,036
26,175
37,799
155,963

Included within creditors is a hire purchase liability of £23,250 (202 5 : £8,333) which is secured against the assets hired

6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
34,000
6,250

Included within creditors is a hire purchase liability of £34,000 (202 5 : £6,250) which is secured against the assets hired.

7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
3
3
3
3

8
Directors' transactions

Dividends totalling £0 (2025 - £1,000) were paid in the year in respect of shares held by the company's directors.

The directors operate a current loan account with the company, which are debited with payments made by the company on behalf of the directors and credited with funds introduced and undrawn director's fees. At the period end, the amount outstanding to the directors was £2,911 (2025 - £7,988); this amount being included in creditors: amounts falling due within one year.

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