FOR THE YEAR ENDED 31 DECEMBER 2025
JASUN ENVIROCARE PLC
COMPANY INFORMATION
JASUN ENVIROCARE PLC
CONTENTS
JASUN ENVIROCARE PLC
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The principal activity of the Group during the year was the manufacture and distribution of air filters, air hygiene servicing and water treatment services.
The results for the year and financial position of the group are shown in the annexed financial statements.
We aim to present a balanced and comprehensive review of the development and performance of the business during the year and its position at the year end. Our review is consistent with the size and non complex nature of the business and is written in the context of the risks and uncertainties we face.
Trading conditions remained challenging in the year with the global uncertainty of the new US administration and the additional business costs imposed by the UK government. The directors have continued to develop the business to mitigate as many of the risks arising as possible and position the business in the best standing going forward.
The continued instability in various regions of the world continues to pose risks to the business as they inevitably lead to higher costs. The directors continue to review the group’s exposure to these risks and mitigate the risks as far as possible.
We aim to present a balanced and comprehensive review of the development and performance of the business during the year and its position at the year end. Our review is consistent with the size and non complex nature of the business and is written in the context of the risks and uncertainties we face.
Trading conditions remained challenging in the year with the global uncertainty of the new US administration and the additional business costs imposed by the UK government. The directors have continued to develop the business to mitigate as many of the risks arising as possible and position the business in the best standing going forward.
The continued instability in various regions of the world continues to pose risks to the business as they inevitably lead to higher costs. The directors continue to review the group’s exposure to these risks and mitigate the risks as far as possible.
The principal risks and uncertainties facing the group relate mainly to the level of demand for its products and services. The directors are continually developing and enhancing products and remain customer focussed to ensure that the group remains ahead of its competitors in the marketplace.
The company and group have continued to work with suppliers to secure supply chains and ensure the continuity of supply of raw materials.
The direction of travel towards a low carbon renewable economy also presents challenges to the business. The directors have carried out a review of the group's current exposure to these challenges and are adapting the business to make sure that it is able to meet these challenges.
The company and group have continued to work with suppliers to secure supply chains and ensure the continuity of supply of raw materials.
The direction of travel towards a low carbon renewable economy also presents challenges to the business. The directors have carried out a review of the group's current exposure to these challenges and are adapting the business to make sure that it is able to meet these challenges.
The key performance indicators used within the business are gross profit margin and net profit margin.The market continues to prove challenging, however the gross margin has increased from 43.0% to 44.5% as a result of the factors highlighted in the business review. Net profit after tax margin has decreased from 5.4% to 5.1%.
Given the straightforward nature of the business, the directors are the opinion that analysis using any further key performance indicators is not necessary for an understanding of the development, performance or position of the company or the group.
The directors forecast that the group will continue to trade profitably in the forthcoming year.
Given the straightforward nature of the business, the directors are the opinion that analysis using any further key performance indicators is not necessary for an understanding of the development, performance or position of the company or the group.
The directors forecast that the group will continue to trade profitably in the forthcoming year.
This report was approved by the board and signed on its behalf.
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JASUN ENVIROCARE PLC
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The directors present their report and the financial statements for the year ended 31 December 2025.
The profit for the year, after taxation, amounted to £597,741 (2024:£647,843).
The directors who served during the year were:
The directors are responsible for monitoring financial risk. Appropriate policies have been developed and implemented to identify, evaluate and manage the key risks.
PRICE RISK
The group is exposed to price risk as a result of its operations. Due to the economic climate the group must sell goods and provide services at competitive prices. The directors are aware of the risks in selling goods and providing services at low margins and as the trading environment improves, the directors will seek to improve margins.
CREDIT RISK
The group has implemented policies that require appropriate credit checks on new customers before contracts are entered into. The credit given to customers is subject to limits which are determined and reassessed by the directors.
LIQUIDITY RISK
The group uses invoice discounting to finance its day to day cash flow requirements. Budgets and cash flow projections are prepared and monitored regularly to ensure that the group is not under any pressure from lack of liquidity.
INTEREST RATE CASH FLOW RISK
The group invoice discounting facility has been arranged at a competitive rate of interest. The group has a mortgage which was used to acquire the group’s freehold properties. The total of this mortgage as at 31 December 2025 was £259,320 and of this balance £198,000 is repayable over the next five years and £61,320 is repayable over the next six years. Interest charged on this loan is at a competitive rate of interest and is linked to the Bank of England Base Rate. At the current time the directors have decided not to arrange a hedging facility on this loans. The group has a further three bank loans repayable over the next ten years.
ECONOMIC RISK
The group’s performance is directly impacted by the economic environment. In order to manage this risk the group strives to deliver competitively priced products and services. The group is actively concentrating on improving efficiency and reducing costs without compromising on the quality of its products.
The group continues to research and develop its products to ensure that they meet the required standards and are increasingly energy efficient. The group will also continue to develop new and established markets both in terms of product and geographical location.
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JASUN ENVIROCARE PLC
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
The group undertakes research and development. Filter products are developed and tested to enable new and improved products to be brought to market.
Subsequent to the year end, the Group completed the purchase of a freehold property located at Unit 11, Parrett Way, Bridgwater, United Kingdom for a consideration of £2.3m, together with associated mortgage financing from Lloyds Bank plc. The mortgage is secured by way of a legal charge over the property and related assets.
There have been no other significant events affecting the Group since the year end.
There have been no other significant events affecting the Group since the year end.
The auditors, Bishop Fleming Audit Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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JASUN ENVIROCARE PLC
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2025
The directors are responsible for preparing the Group Strategic Report, the Directors' Report and the consolidated financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and the Group and of the profit or loss of the Group for that period.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Group's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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JASUN ENVIROCARE PLC
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JASUN ENVIROCARE PLC
We have audited the financial statements of Jasun Envirocare PLC (the 'parent Company') and its subsidiaries (the 'Group') for the year ended 31 December 2025, which comprise the Consolidated Statement of Income and Retained Earnings, the Consolidated Statement of Financial Position, the Company Statement of Financial Position, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity, the Consolidated Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
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JASUN ENVIROCARE PLC
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JASUN ENVIROCARE PLC (CONTINUED)
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Group Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Group Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Group and the parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Directors' Report.
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JASUN ENVIROCARE PLC
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JASUN ENVIROCARE PLC (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:
• the nature of the industry and sector, control environment and business performance;
• the results of our enquiries of management and the directors about their own identification and assessment of the risk of irregularities;
• any matters we identified having obtained and reviewed the Group’s and Parent Company’s documentation of its policies and procedures relating to:
o identifying, evaluating, and complying with laws and regulations and whether management were aware of any instances of non-compliance;
o detecting and responding to the risk of fraud and whether management had knowledge of actual, suspected, or alleged fraud; and
o the internal controls established to mitigate the risks of fraud or non-compliance with laws and regulations.
• the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud, which included incorrect recognition of revenue, management override of controls using manual journal entries, and these were identified as the greatest potential area for fraud.
We also obtained an understanding of the legal and regulatory frameworks that the Group and Parent Company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act, Financial Reporting Standard 102, UK tax legislation and overseas tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the Group and Parent Company’s ability to operate or to avoid a material penalty. These included data protection regulations, health and safety regulations, employment legislation, the control of substances hazardous to health regulations.
Our procedures to respond to risks identified included the following:
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JASUN ENVIROCARE PLC
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JASUN ENVIROCARE PLC (CONTINUED)
• reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
• reviewing the financial statement disclosures and testing to supporting documentation to assess the recognition of revenue;
• enquiring of management and the directors concerning actual and potential litigation claims;
• performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement or fraud;
• reading minutes of meetings of management and directors and reviewing correspondence with external parties;
• in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
• communicating relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
• reviewing the financial statement disclosures and testing to supporting documentation to assess the recognition of revenue;
• enquiring of management and the directors concerning actual and potential litigation claims;
• performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement or fraud;
• reading minutes of meetings of management and directors and reviewing correspondence with external parties;
• in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
• communicating relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditors
Brook House
Winslade Park
Manor Drive
Exeter
EX5 1GD
Date:
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JASUN ENVIROCARE PLC
CONSOLIDATED STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 DECEMBER 2025
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JASUN ENVIROCARE PLC
REGISTERED NUMBER:01078501
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
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JASUN ENVIROCARE PLC
REGISTERED NUMBER:01078501
CONSOLIDATED STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 18 to 40 form part of these financial statements.
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JASUN ENVIROCARE PLC
REGISTERED NUMBER:01078501
COMPANY STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
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JASUN ENVIROCARE PLC
REGISTERED NUMBER:01078501
COMPANY STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 18 to 40 form part of these financial statements.
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JASUN ENVIROCARE PLC
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
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JASUN ENVIROCARE PLC
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
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JASUN ENVIROCARE PLC
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
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JASUN ENVIROCARE PLC
CONSOLIDATED STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Jasun Envirocare plc (the company) and its subsidiaries (the group) engage in the manufacture and distribution of air filters, air hygiene servicing and water treatment services. The group manufactures its products in the UK and Spain and has a distribution centre in France. The group primarily sells to the UK and the rest of Europe.
Jasun Envirocare plc is a private company limited by shares, regsitered in England and Wales. The company's registered office is; Riverside House, Parrett Way, Bridgwater, Somerset, TA6 5LB.
Jasun Envirocare plc is a private company limited by shares, regsitered in England and Wales. The company's registered office is; Riverside House, Parrett Way, Bridgwater, Somerset, TA6 5LB.
2.ACCOUNTING POLICIES
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).
The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Income and Retained Earnings in these financial statements.
The following principal accounting policies have been applied:
The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Statement of Financial Position, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Income and Retained Earnings from the date on which control is obtained. They are deconsolidated from the date control ceases.
In accordance with the transitional exemption available in FRS 102, the Group has chosen not to retrospectively apply the standard to business combinations that occurred before the date of transition to FRS 102, being 01 January 2014.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Statement of Financial Position, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Income and Retained Earnings from the date on which control is obtained. They are deconsolidated from the date control ceases.
In accordance with the transitional exemption available in FRS 102, the Group has chosen not to retrospectively apply the standard to business combinations that occurred before the date of transition to FRS 102, being 01 January 2014.
The group meets its day to day working capital requirements through its bank facilities. The current economic conditions continue to create uncertainty over the level of demand for the group’s products and services. The group’s forecasts and projections, taking account of possible changes in trading performance show that the group will be able to operate within its current level of facilities. After making enquiries, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Therefore, the group continues to adopt the going concern basis in preparing its financial statements.
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.ACCOUNTING POLICIES (CONTINUED)
Functional and presentation currency
Transactions and balances
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.ACCOUNTING POLICIES (CONTINUED)
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.ACCOUNTING POLICIES (CONTINUED)
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.ACCOUNTING POLICIES (CONTINUED)
Goodwill
Other intangible assets
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
The estimated useful lives range as follows:
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.ACCOUNTING POLICIES (CONTINUED)
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fixed Asset Investments:
The company has a fixed asset investment in subsidiary undertakings. The directors review the carrying value of the investment for impairment on an annual basis. This requires the estimation of future cash flows and also an appropriate discount rate in order to calculate the net present value of those cash flows.
The recoverable amount of the fixed asset investment is a source of significant estimation uncertainty and determining this involved the use of significant assumptions. Future cash flows have been estimated using a reasonable case scenario based on the experience of the directors and a discount rate of 4.5% has been applied to the cash flows.
Analysis of turnover by country of destination:
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
10.TAXATION (CONTINUED)
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
12.INTANGIBLE ASSETS (CONTINUED)
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
13.TANGIBLE FIXED ASSETS (CONTINUED)
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
16.DEBTORS (CONTINUED)
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Hire purchase contracts are secured over the related assets.
Lloyds Bank Commercial Finance is subject to invoice discounting arrangements and is secured by an all asset debenture.
Bank loans and mortgages are secured by a first legal charge over the freehold property and an unlimited debenture incorporating a fixed and floating charge over the other assets of the group.
Lloyds Bank Commercial Finance is subject to invoice discounting arrangements and is secured by an all asset debenture.
Bank loans and mortgages are secured by a first legal charge over the freehold property and an unlimited debenture incorporating a fixed and floating charge over the other assets of the group.
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Profit and loss account
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Jasun Envirocare plc has given a guarantee in respect of bank borrowings of Jasun Filtración S.L., which amounted to £159,835 (2024: £191,659). The guarantee is secured by a charge on the company’s property.
The Group operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Group in an independently administered fund. The pension cost charge represents contributions payable by the Group to the fund and amounted to £308,905 (2024: £246,847). Contributions totalling £NIL (2024: £NIL) were payable to the fund at the reporting date and are included in creditors.
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JASUN ENVIROCARE PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
There is not one individual ultimate controlling party of the Group.
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