REGISTERED NUMBER: 09021990 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Roe Environmental Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr B H Roe

REGISTERED OFFICE:

Broom House

39/43 London Road

Hadleigh

Benfleet

Essex

SS7 2QL

REGISTERED NUMBER:

09021990 (England and Wales)

ACCOUNTANTS:

BPSL

Brooms Professional Services Limited

Chartered Certified Accountants

Broom House

39/43 London Road

Hadleigh, Benfleet

Essex

SS7 2QL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,148,641

1,515,284

2,148,641

1,515,284

CURRENT ASSETS

Debtors

6

1,534,157

1,546,968

Prepayments and accrued income

-

127,285

Cash at bank

192,601

273,445

1,726,758

1,947,698

CREDITORS

Amounts falling due within one year

7

967,046

1,037,362

NET CURRENT ASSETS

759,712

910,336

TOTAL ASSETS LESS CURRENT LIABILITIES

2,908,353

2,425,620

CREDITORS

Amounts falling due after more than one year

8

1,514,651

1,010,686

NET ASSETS

1,393,702

1,414,934

CAPITAL AND RESERVES

Called up share capital

175

175

Retained earnings

1,393,527

1,414,759

SHAREHOLDERS' FUNDS

1,393,702

1,414,934

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 July 2026 and were signed by:

Mr B H Roe - Director

1.	STATUTORY INFORMATION

Roe Environmental Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2025 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

70,000

AMORTISATION

At 1 April 2025

and 31 March 2026

70,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

606,178

3,312,274

105,749

23,499

4,047,700

Additions

-

879,231

62,035

32,318

973,584

Disposals

-

-

(24,089

)

-

(24,089

)

At 31 March 2026

606,178

4,191,505

143,695

55,817

4,997,195

DEPRECIATION

At 1 April 2025

-

2,471,695

42,658

18,063

2,532,416

Charge for year

-

282,819

35,925

9,439

328,183

Eliminated on disposal

-

-

(12,045

)

-

(12,045

)

At 31 March 2026

-

2,754,514

66,538

27,502

2,848,554

NET BOOK VALUE

At 31 March 2026

606,178

1,436,991

77,157

28,315

2,148,641

At 31 March 2025

606,178

840,579

63,091

5,436

1,515,284

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

544,912

555,295

Other debtors

-

2,558

Intercompany loan

989,115

989,115

Tax

130

-

1,534,157

1,546,968

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Loans (see note 9)

352,394

346,811

Hire purchase contracts

350,592

237,044

Trade creditors

196,675

193,480

Tax

-

154,656

Social security and other taxes

27,587

26,754

VAT

16,289

69,318

Other creditors

5,500

5,449

Directors' current accounts

2

-

Accruals and deferred income

18,007

3,850

967,046

1,037,362

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans (see note 9)

603,503

575,389

Hire purchase contracts

911,148

435,297

1,514,651

1,010,686

9.

LOANS

An analysis of the maturity of loans is given below:

31.3.26

31.3.25

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

344,034

265,350

Bank loans

8,360

81,461

352,394

346,811

Amounts falling due between two and five years:

Bank loans - 2-5 years

603,503

575,389