IRIS Accounts Production v26.1.10.61 SC265084 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC265084 2025-03-31 SC265084 2026-03-31 SC265084 2025-04-01 2026-03-31 SC265084 2024-03-31 SC265084 2024-04-01 2025-03-31 SC265084 2025-03-31 SC265084 ns15:Scotland 2025-04-01 2026-03-31 SC265084 ns14:PoundSterling 2025-04-01 2026-03-31 SC265084 ns10:Director1 2025-04-01 2026-03-31 SC265084 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC265084 ns10:SmallEntities 2025-04-01 2026-03-31 SC265084 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC265084 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 SC265084 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC265084 ns10:FullAccounts 2025-04-01 2026-03-31 SC265084 1 2025-04-01 2026-03-31 SC265084 ns10:Director2 2025-04-01 2026-03-31 SC265084 ns10:RegisteredOffice 2025-04-01 2026-03-31 SC265084 ns5:CurrentFinancialInstruments 2026-03-31 SC265084 ns5:CurrentFinancialInstruments 2025-03-31 SC265084 ns5:Non-currentFinancialInstruments 2026-03-31 SC265084 ns5:Non-currentFinancialInstruments 2025-03-31 SC265084 ns5:ShareCapital 2026-03-31 SC265084 ns5:ShareCapital 2025-03-31 SC265084 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 SC265084 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC265084 ns5:NetGoodwill 2025-04-01 2026-03-31 SC265084 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 SC265084 ns5:LandBuildings 2025-04-01 2026-03-31 SC265084 ns5:PlantMachinery 2025-04-01 2026-03-31 SC265084 ns5:NetGoodwill 2025-03-31 SC265084 ns5:NetGoodwill 2026-03-31 SC265084 ns5:NetGoodwill 2025-03-31 SC265084 ns5:LandBuildings 2025-03-31 SC265084 ns5:PlantMachinery 2025-03-31 SC265084 ns5:LandBuildings 2026-03-31 SC265084 ns5:PlantMachinery 2026-03-31 SC265084 ns5:LandBuildings 2025-03-31 SC265084 ns5:PlantMachinery 2025-03-31 SC265084 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 SC265084 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31

REGISTERED NUMBER: SC265084 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Taytech Environmental Limited

| Taytech Environmental Limited (Registered number: SC265084) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 8 |

| Taytech Environmental Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | I Lindsay

| C Donaldson

| REGISTERED OFFICE: | 29 Brandon Street

| Hamilton

| ML3 6DA

| REGISTERED NUMBER: | SC265084 (Scotland)

| ACCOUNTANTS: | Sharles Ltd

| Chartered Accountants

| 29 Brandon Street

| Hamilton

| ML3 6DA

| Taytech Environmental Limited (Registered number: SC265084) |

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 1,469,153 |  | 1,517,998 |  |

1,469,153 |  | 1,517,998 |  |

CURRENT ASSETS

Stocks | 590,616 |  | 567,187 |  |

Debtors | 7 | 1,373,903 |  | 1,069,616 |  |

Cash at bank | 732,296 |  | 1,066,887 |  |

2,696,815 |  | 2,703,690 |  |

CREDITORS

Amounts falling due within one year | 8 | 2,251,919 |  | 2,717,860 |  |

NET CURRENT ASSETS/(LIABILITIES) | 444,896 |  | (14,170 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,914,049 |  | 1,503,828 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (10,411 | ) | (28,258 | ) |

PROVISIONS FOR LIABILITIES | (171,733 | ) | (183,986 | ) |

NET ASSETS | 1,731,905 |  | 1,291,584 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 1,730,905 |  | 1,290,584 |  |

SHAREHOLDERS' FUNDS | 1,731,905 |  | 1,291,584 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

| Taytech Environmental Limited (Registered number: SC265084) |

Balance Sheet - continued

31 March 2026

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

I Lindsay - Director

| Taytech Environmental Limited (Registered number: SC265084) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Taytech Environmental Limited is a private company, limited by shares , registered in Scotland. 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. There were no material departures from that standard.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| 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 is derived from odour control and water treatment products supplied by the company.

| Turnover is measured at the fair value of odour control and water treatment products supplied, net of discounts and excluding value added tax, and is recognised at the point that the company obtains the right to consideration.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 25% on cost, 20% on cost and at varying rates on cost

| At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Expenditure of £2,000 or more on individual tangible fixed assets is capitalised at cost. Expenditure on assets below this threshold is charged directly to the profit and loss account in the period it is incurred.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taytech Environmental Limited (Registered number: SC265084) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

3. | ACCOUNTING POLICIES - continued

| 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

| 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| Foreign currencies

| Transactions in currencies,other than the functional currency of the company,are recorded at the rate of exchange on the date the transaction occurred.Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period.All differences are taken to the profit and loss account.Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

| 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 24 (2025 - 21 ) .

| Taytech Environmental Limited (Registered number: SC265084) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 30,000 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 30,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

6. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 589,658 |  | 1,717,378 |  | 2,307,036 |  |

| Additions | - |  | 218,772 |  | 218,772 |  |

| Disposals | - |  | (47,508 | ) | (47,508 | ) |

| At 31 March 2026 | 589,658 |  | 1,888,642 |  | 2,478,300 |  |

| DEPRECIATION

| At 1 April 2025 | 30,990 |  | 758,048 |  | 789,038 |  |

| Charge for year | 9,062 |  | 171,788 |  | 180,850 |  |

| Eliminated on disposal | - |  | 39,259 |  | 39,259 |  |

| At 31 March 2026 | 40,052 |  | 969,095 |  | 1,009,147 |  |

| NET BOOK VALUE

| At 31 March 2026 | 549,606 |  | 919,547 |  | 1,469,153 |  |

| At 31 March 2025 | 558,668 |  | 959,330 |  | 1,517,998 |  |

| Included in cost of land and buildings is freehold land of £ 136,244 (2025 - £ 136,244 ) which is not depreciated.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 1,259,034 |  | 972,166 |  |

| Other debtors | 114,869 |  | 97,450 |  |

1,373,903 |  | 1,069,616 |  |

| Taytech Environmental Limited (Registered number: SC265084) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 585,413 |  | 405,667 |  |

| Amounts owed to group undertakings | 686,683 |  | 1,386,683 |  |

| Taxation and social security | 934,236 |  | 857,348 |  |

| Other creditors | 45,587 |  | 68,162 |  |

2,251,919 |  | 2,717,860 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other creditors | 10,411 |  | 28,258 |  |

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Taytech Environmental Holdings Ltd who owns 100% of the issued share capital.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Taytech Environmental Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Taytech Environmental Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Taytech Environmental Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Taytech Environmental Limited and state those matters that we have agreed to state to the Board of Directors of Taytech Environmental Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Taytech Environmental Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Taytech Environmental Limited. You consider that Taytech Environmental Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Taytech Environmental Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sharles Ltd

Chartered Accountants

29 Brandon Street

Hamilton

ML3 6DA

16 July 2026