HYGENISYS ENVIRONMENTAL HEALTH LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
Company registration number 08081166 (England and Wales)
HYGENISYS ENVIRONMENTAL HEALTH LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
HYGENISYS ENVIRONMENTAL HEALTH LTD
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
43,541
22,680
Cash at bank and in hand
17,999
1,082
61,540
23,762
Creditors: amounts falling due within one year
5
(143,601)
(18,649)
Net current (liabilities)/assets
(82,061)
5,113
Capital and reserves
Called up share capital
60,000
60,000
Profit and loss reserves
(142,061)
(54,887)
Total equity
(82,061)
5,113

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 August 2026
Mr W Gorol
Director
Company registration number 08081166 (England and Wales)
HYGENISYS ENVIRONMENTAL HEALTH LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Hygenisys Environmental Health Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Third Floor, 2 Chamberlain Square, Paradise Circus, Birmingham, B3 3AX.

1.1
Reporting period

These financial statements cover the 5-month period from 1 July 2024 to 30 November 2024, whilst the comparative amounts cover the 12-month period to 30 June 2024. The reason for using a shorter period is to align with the reporting period of the entity's parent company, Enhance Hospitality Limited. As a result of using a shorter period, the amounts presented are not entirely comparable.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

At the balance sheet date, the company had net liabilities of £true 82,061 (202 4: net assets of £5,113).

The director has considered the company's financial position and has pledged to continue his financial support of the company for a period of at least 12 months from the date of approval of these financial statements. As a result of this, the going concern basis of preparation is deemed appropriate.

1.4
Turnover

Revenue comprises consultancy and audit services provided to customers and is shown net of value added tax and other sales taxes. Revenue is recognised over time in accordance with progress towards complete satisfaction of performance obligations.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

HYGENISYS ENVIRONMENTAL HEALTH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

HYGENISYS ENVIRONMENTAL HEALTH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
1
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
39,568
22,680
Other debtors
3,973
-
0
43,541
22,680
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,465
675
Taxation and social security
15,996
6,173
Other creditors
126,140
11,801
143,601
18,649
6
Related party transactions

'Trade Debtors' includes £12,060 (2024: £2,349) owed by a company in which W. Gorol is also a director.

'Other Creditors' includes £65,810 (2024: £4,148) owed by the company to its parent company, Enhance Hospitality Limited.

HYGENISYS ENVIRONMENTAL HEALTH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
7
Directors' transactions

'Other creditors' includes a loan from the Director of £50,000 (2024: £Nil). This amount bears no interest and has no fixed repayment terms.

8
Parent company

The entity's parent company is Enhance Hospitality Limited, a company registered in Scotland.

The ultimate controlling party of the entity is the director, W. Gorol, by virtue of his shareholding in Enhance Hospitality Limited.

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