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Registered number: 13212813
ENVOY PROJECTS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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ENVOY PROJECTS LIMITED
REGISTERED NUMBER: 13212813
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Provisions for liabilities
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ENVOY PROJECTS LIMITED
REGISTERED NUMBER: 13212813
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
The financial statements have been prepared 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.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 3 to 7 form part of these financial statements.
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ENVOY PROJECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Envoy Projects Limited (13212813) is a private company, limited by shares, and incorporated in England. The principal activity of the company is the engineering of facades and full project management service. The address of the registered office is 23 Springfield Lyons Approach, Springfield, Chelmsford, CM2 5LB.
2.Accounting policies
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Basis of preparation of financial statements
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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 requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
After making appropriate enquires, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The Company therefore has adopted the going concern basis in preparing its financial statements.
The Company is considered to be well positioned given the current environment with no impact on the going concern basis of the financial statements.
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
∙the amount of revenue can be measured reliably;
∙it is probable that the Company will receive the consideration due under the contract;
∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and
∙the costs incurred and the costs to complete the contract can be measured reliably.
Revenue in the accounts for the year ended 31 December 2025 includes the economic benefit of contracts in which a fellow group company, Colorminium (London) Limited, is the direct contracting party with the end customer, but for which the beneficial interest and obligations were transferred to Envoy Projects Limited by way of an asset purchase agreement and deed of assignment.
Interest income is recognised in profit or loss using the effective interest method.
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ENVOY PROJECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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Provisions for liabilities
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Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
Increases in provisions are generally charged as an expense to profit or loss.
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ENVOY PROJECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
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The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
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Amounts owed by group undertakings
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Called up share capital not paid
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Amounts recoverable on long-term contracts
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The amounts owed by group undertaking are considered to be repayable on demand, no interest is charged on these balances.
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Cash and cash equivalents
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ENVOY PROJECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Creditors: Amounts falling due within one year
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Other taxation and social security
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Accruals and deferred income
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Charged to profit or loss
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Allotted, called up and partly paid
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18,200 (2024 - 18,200) Ordinary T shares of £1.00 each
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501,800 (2024 - 501,800) Ordinary A shares of £1.00 each
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1,500,000 (2024 - 1,500,000) Redeemable preference shares of £1.00 each
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The 1,500,000 redeemable preference shares and Ordinary T shares are redeemable for the aggregate amount paid up on those shares and only at the sole and absolute discretion of the Company.
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Related party transactions
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Included within debtors due within one year are amounts owed from a fellow group subsidiary, Colorminium (London) Limited, of £1,293,786 (2024: £1,159,842) and from the parent company, CLL Group Holdings Limited, of £110,024 (2024: £924,965). These amounts are repayable on demand and no interest is charged on the amounts outstanding.
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ENVOY PROJECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
CLL Group Holdings Limited, a company registered and incorporated in the United Kingdom, was the immediate and ultimate parent undertaking during the period. This is the parent of the smallest and largest group to draw up consolidated accounts which include this entity. The registered office of this company is 23 Springfield Lyons Approach, Springfield, Chelmsford, England, CM2 5LB.
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.
The audit report was signed on 22 July 2026 by John Fletcher BA FCA (Senior statutory auditor) on behalf of WR Partners.
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