REGISTERED NUMBER: 08538184 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Enviro-Cap Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Bean

M R Blayney

J A Lehman

SECRETARY:

M R Blayney

REGISTERED OFFICE:

Tandem Industrial Estate

Waterloo

Huddersfield

West Yorkshire

HD5 0BL

REGISTERED NUMBER:

08538184 (England and Wales)

AUDITORS:

Ford Campbell Freedman Limited

Chartered accountant & statutory auditor

2nd Floor

33 Park Place

Leeds

LS1 2RY

BANKERS:

Barclays Bank PLC

Hambleton Community Action

159-160 High Street

Northallerton

DL7 8JZ

FIXED ASSETS

Tangible assets

5

1,886,280

1,673,899

CURRENT ASSETS

Stocks

923,110

721,965

Debtors

6

1,411,450

1,390,399

Cash at bank and in hand

8,942

97,794

2,343,502

2,210,158

CREDITORS

Amounts falling due within one year

7

1,358,736

848,870

NET CURRENT ASSETS

984,766

1,361,288

TOTAL ASSETS LESS CURRENT LIABILITIES

2,871,046

3,035,187

CREDITORS

Amounts falling due after more than one year

8

(198,637

)

(463,477

)

PROVISIONS FOR LIABILITIES

(295,959

)

(282,716

)

NET ASSETS

2,376,450

2,288,994

CAPITAL AND RESERVES

Called up share capital

221

221

Share premium

10

264,914

264,914

Profit and loss account

10

2,111,315

2,023,859

2,376,450

2,288,994

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by:

M R Blayney - Director

1.	STATUTORY INFORMATION

Enviro-Cap Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of prepation

The financial statements have been prepared under the historical cost convention.

Going Concern

The accounts have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. This assumption is also based on the continuing support of secured creditors. Such support has been maintained since the period end and will continue to be made available to the extent required to enable the company to meet its liabilities as and when they fall due during the course of the current year.

Accordingly, the directors believe that it is appropriate to prepare the accounts on a going concern basis.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

The turnover shown in the profit and loss account, which is exclusive of Value Added Tax, represents amounts invoiced during the year to third parties, except in respect of long term contracts, where turnover represents the sales value of work done/manufactured in the year.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Tangible fixed assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts 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 equity, except to the extent 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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 stock to its present location and condition.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

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.

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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Defined contribution plans

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.

Amortisation

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

Intangible assets - 33% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Depreciation

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

Plant and machinery - 3% - 25% straight line

Fixtures & Fittings - over the term of the lease

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Impairment of fixed assets

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.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 49 (2024 - 45 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2025

2,653,454

216,838

2,870,292

Additions

386,401

26,485

412,886

At 31 December 2025

3,039,855

243,323

3,283,178

DEPRECIATION

At 1 January 2025

1,084,284

112,109

1,196,393

Charge for year

169,370

31,135

200,505

At 31 December 2025

1,253,654

143,244

1,396,898

NET BOOK VALUE

At 31 December 2025

1,786,201

100,079

1,886,280

At 31 December 2024

1,569,170

104,729

1,673,899

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

988,728

1,073,928

Amounts owed by group undertakings

191,000

131,000

Other debtors

231,722

185,471

1,411,450

1,390,399

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

344,818

-

Trade creditors

446,334

319,102

Taxation and social security

154,868

169,998

Other creditors

412,716

359,770

1,358,736

848,870

Bank loans and overdrafts are secured against the assets of the company.

Included within other creditors is £264,840 (2024: £264,840) which is secured against the assets of the company.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

198,637

463,477

Included within other creditors is £198,637 (2024: £463,477) which is secured against the assets of the company.

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

161,613

170,549

Between one and five years

642,151

644,032

In more than five years

106,667

253,333

910,431

1,067,914

10.

RESERVES

Share premium account

This reserve records the amount above the nominal value received for shares sold, less transaction costs.

Profit and loss account

This reserve records retained earnings and accumulated losses together with the value of asset revaluations and fair value movements on assets recognised in other comprehensive income.

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Dale Coleman FCA (Senior Statutory Auditor)

for and on behalf of Ford Campbell Freedman Limited

12.	RELATED PARTY DISCLOSURES

During the year the company entered into the following transactions with related parties:

Balance owed by/(owed to)

£

£

Amounts due from group companies

191,000

131,000

Amounts due from companies under common control

102,684

74,104