REGISTERED NUMBER: 10339197 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ASTECH ENVIRONMENTAL LIMITED

Page

Balance sheet

1

Notes to the financial statements

3

Fixed assets

Tangible assets

4

205,417

170,418

Current assets

Stocks

3,500

6,878

Debtors

5

767,443

348,406

Cash at bank

208,378

233,374

979,321

588,658

Creditors

Amounts falling due within one year

6

665,959

337,189

Net current assets

313,362

251,469

Total assets less current liabilities

518,779

421,887

Creditors

Amounts falling due after more than one year

7

(93,689

)

(93,020

)

Provisions for liabilities

9

(48,065

)

(39,105

)

Net assets

377,025

289,762

Capital and reserves

Called up share capital

10

123

123

Retained earnings

376,902

289,639

Shareholders' funds

377,025

289,762

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 comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by:

Mr T L Doyle - Director

Mr P J Maidment - Director

1.	Statutory information

Astech Environmental Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 10339197. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS, and business address is Unit 13b Sunrise Business Park, Blandford Forum, Dorset, DT11 8ST.

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.

Turnover

Turnover represents amounts receivable, excluding value added tax, in respect of goods and services provided in the ordinary course of business. Turnover is recognised as soon as the goods or services have been provided to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 15 (2024 - 13 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 October 2024

87,479

1,266

216,838

13,759

319,342

Additions

17,649

-

75,000

1,606

94,255

At 30 September 2025

105,128

1,266

291,838

15,365

413,597

Depreciation

At 1 October 2024

36,450

816

103,710

7,948

148,924

Charge for year

10,302

68

47,032

1,854

59,256

At 30 September 2025

46,752

884

150,742

9,802

208,180

Net book value

At 30 September 2025

58,376

382

141,096

5,563

205,417

At 30 September 2024

51,029

450

113,128

5,811

170,418

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

Cost

At 1 October 2024

216,838

Additions

75,000

Transfer to ownership

(39,740

)

At 30 September 2025

252,098

Depreciation

At 1 October 2024

103,709

Charge for year

42,841

Transfer to ownership

(22,975

)

At 30 September 2025

123,575

Net book value

At 30 September 2025

128,523

At 30 September 2024

113,129

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

381,651

293,863

Amounts owed by group undertakings

22,753

17,058

Other debtors

355,164

15,613

Prepayments and accrued income

7,875

21,872

767,443

348,406

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

7,818

10,263

Hire purchase contracts

54,116

40,739

Trade creditors

487,350

160,369

Tax

72,907

82,728

Social security and other taxes

22,488

15,996

VAT

9,741

19,483

Other creditors

5,651

2,345

Directors' current accounts

680

403

Accruals and deferred income

5,208

4,863

665,959

337,189

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans - 1-2 years

-

7,818

Hire purchase contracts

93,689

85,202

93,689

93,020

8.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

147,805

125,941

Amounts owing under hire purchase agreements are secured against the assets to which they relate.

9.	Provisions for liabilities

2025

2024

£

£

Deferred tax

48,065

39,105

Deferred

tax

£

Balance at 1 October 2024

39,105

Charge to Income statement during year

8,960

Balance at 30 September 2025

48,065

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

120

Ordinary

£1

120

120

1

"A" Ordinary

£1

1

1

1

"B" Ordinary

£1

1

1

1

"C" Ordinary

£1

1

1

123

123

11.	Ultimate controlling party

The ultimate holding company is Prime Demolition Ltd, but as none of its shareholders hold a majority interest, no individual is deemed to exercise ultimate control.