Company registration number SC435394 (Scotland)
GAVIA ENVIRONMENTAL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
GAVIA ENVIRONMENTAL LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
GAVIA ENVIRONMENTAL LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
44,900
78,298
Current assets
Debtors
5
196,615
524,102
Cash at bank and in hand
197,829
185,192
394,444
709,294
Creditors: amounts falling due within one year
6
(183,777)
(463,152)
Net current assets
210,667
246,142
Total assets less current liabilities
255,567
324,440
Creditors: amounts falling due after more than one year
7
(2,928)
(8,632)
Provisions for liabilities
-
0
(6,162)
Net assets
252,639
309,646
Capital and reserves
Called up share capital
90
90
Capital redemption reserve
10
10
Profit and loss reserves
252,539
309,546
Total equity
252,639
309,646
GAVIA ENVIRONMENTAL LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 August 2026 and are signed on its behalf by:
C Baker
Director
Company registration number SC435394 (Scotland)
GAVIA ENVIRONMENTAL LTD
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 3 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are 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.

2
Accounting policies
Company information

Gavia Environmental Ltd is a private company limited by shares incorporated in Scotland. The registered office is Inveralmond Business Centre, Auld Bond Road, Perth, United Kingdom, PH1 3FX.

2.1
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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

2.2
Turnover

Turnover represents the total invoiced sales of ecological surveys, net of Value Added Tax.

2.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% on cost
Fixtures, fittings & equipment
25% on cost
Computer equipment
33% on cost
Motor vehicles
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.4
Cash at bank and in hand

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.

GAVIA ENVIRONMENTAL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2
Accounting policies
(Continued)
- 4 -

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

2.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2.6
Retirement benefits

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

2.7
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

GAVIA ENVIRONMENTAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was 30 (2024 - 37).

2025
2024
Number
Number
Total
30
37
4
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
89,484
13,951
22,644
162,101
288,180
Additions
5,580
2,827
959
-
0
9,366
Disposals
-
0
(2,827)
-
0
(13,650)
(16,477)
At 31 December 2025
95,064
13,951
23,603
148,451
281,069
Depreciation and impairment
At 1 January 2025
76,622
11,079
19,442
102,739
209,882
Depreciation charged in the year
6,305
1,594
2,421
30,147
40,467
Eliminated in respect of disposals
-
0
(530)
-
0
(13,650)
(14,180)
At 31 December 2025
82,927
12,143
21,863
119,236
236,169
Carrying amount
At 31 December 2025
12,137
1,808
1,740
29,215
44,900
At 31 December 2024
12,862
2,872
3,202
59,362
78,298
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
152,127
499,231
Corporation tax recoverable
1,522
-
0
Other debtors
42,966
24,871
196,615
524,102
GAVIA ENVIRONMENTAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
5,642
10,853
Trade creditors
65,353
238,836
Corporation tax
-
0
7,375
Other taxation and social security
97,031
97,126
Other creditors
2,807
103,674
Accruals and deferred income
12,944
5,288
183,777
463,152
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases
2,928
8,632
8
Directors' transactions
Description
% Rate
Opening balance
Amounts repaid
Closing balance
£
£
£
C Baker - Directors loan account
-
15
(15)
-
15
(15)
-
2025-12-31 2025-01-01 false false false 19 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity C Baker J Hoare I Ross SC435394 2025-01-01 2025-12-31 SC435394 2025-12-31 SC435394 2024-12-31 SC435394 core:PlantMachinery 2025-12-31 SC435394 core:FurnitureFittings 2025-12-31 SC435394 core:ComputerEquipment 2025-12-31 SC435394 core:MotorVehicles 2025-12-31 SC435394 core:PlantMachinery 2024-12-31 SC435394 core:FurnitureFittings 2024-12-31 SC435394 core:ComputerEquipment 2024-12-31 SC435394 core:MotorVehicles 2024-12-31 SC435394 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 SC435394 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 SC435394 core:WithinOneYear 2025-12-31 SC435394 core:WithinOneYear 2024-12-31 SC435394 core:AfterOneYear 2025-12-31 SC435394 core:AfterOneYear 2024-12-31 SC435394 core:ShareCapital 2025-12-31 SC435394 core:ShareCapital 2024-12-31 SC435394 core:CapitalRedemptionReserve 2025-12-31 SC435394 core:CapitalRedemptionReserve 2024-12-31 SC435394 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC435394 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC435394 bus:Director1 2025-01-01 2025-12-31 SC435394 core:PlantMachinery 2025-01-01 2025-12-31 SC435394 core:FurnitureFittings 2025-01-01 2025-12-31 SC435394 core:ComputerEquipment 2025-01-01 2025-12-31 SC435394 core:MotorVehicles 2025-01-01 2025-12-31 SC435394 2024-01-01 2024-12-31 SC435394 core:PlantMachinery 2024-12-31 SC435394 core:FurnitureFittings 2024-12-31 SC435394 core:ComputerEquipment 2024-12-31 SC435394 core:MotorVehicles 2024-12-31 SC435394 2024-12-31 SC435394 core:CurrentFinancialInstruments 2025-12-31 SC435394 core:CurrentFinancialInstruments 2024-12-31 SC435394 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 SC435394 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 SC435394 bus:Director1 2024-12-31 SC435394 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC435394 bus:FRS102 2025-01-01 2025-12-31 SC435394 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC435394 bus:Director2 2025-01-01 2025-12-31 SC435394 bus:Director3 2025-01-01 2025-12-31 SC435394 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC435394 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP