Environmental_Construction_Services_Ltd_30_Nov_2025_companies_house_set_of

Environmental Construction Services Ltd

Report to the board of directors on the preparation of the unaudited statutory financial statements of Environmental Construction Services Ltd

Year ended

30 November 2025

In order to assist you to fulfil our duties under the Companies Act 2006, we have prepared for your approval the accounts of Environmental Construction Services Limited for the period ended 30 November 2025, from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Certified Public Accountants, we are subject to its ethical and other professional requirements.

This report is made solely to the Board of Directors of Environmental Construction Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Environmental Construction Services Limited and state those matters that we have agreed to state to the Board of Directors of Environmental Construction Services Limited as a body, in this report in accordance with the requirements of the Association of Certified Public Accountants. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Environmental Construction Services Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure Environmental Construction Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and results of Environmental Construction Services Limited. You consider that Environmental Construction Services 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 accounts of Environmental Construction Services 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 accounts.

Sandwell Accountancy Services Limited

Certified Public Accountants

Old Bank Buildings

Upper High Street

Cradley Heath

West Midlands

B64 5HY

United Kingdom

Environmental Construction Services Ltd

Statement of Financial Position

30 November 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	215,577		69,694
Current assets
Stocks		162,000		-
Debtors	6	150,570		188,237
Cash at bank and in hand		65,297		144,564
		377,867		332,801
Creditors: amounts falling due within one year	7	(214,738	)	(114,526	)
Net current assets		163,129		218,275
Total assets less current liabilities		378,706		287,969
Creditors: amounts falling due after more than one year	8	(114,342	)	(53,942	)
Net assets		264,364		234,027
Capital and reserves
Called up share capital		100		100
Profit and loss account		264,264		233,927
Shareholders funds		264,364		234,027

For the year ending

30 November 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act 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.

In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

7 August 2026

, and are signed on behalf of the board by:



Mr L Foster	Mr R Foster
Director	Director

Company registration number:

14102324

Environmental Construction Services Ltd

Notes to the Financial Statements

Year ended

30 November 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Old Bank Buildings

Upper High Street

Cradley Heath

West Midlands

B64 5HY

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Motor vehicles	20% reducing balance
Office equipment	20% reducing balance
Plant and machinery	20% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was

(2024:

4.00

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 December 2024	91,807
Additions	199,777
At 30 November 2025	291,584
Depreciation
At 1 December 2024	22,113
Charge	53,894
At 30 November 2025	76,007
Carrying amount
At 30 November 2025	215,577
At 30 November 2024	69,694

6 Debtors

	2025	2024
	£	£
Trade debtors	114,909	64,653
Other debtors	35,661	123,584
	150,570	188,237

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Trade debtors	114,909	64,653
Other debtors	16,935	91,767
	131,844	156,420

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	113,014	76,706
Taxation and social security	54,157	20,339
Other creditors	47,567	17,481
	214,738	114,526

8 Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other creditors	114,342		53,942