Envirostik Holdings (UK) Limited 31/12/2025 iXBRL

Company registration number: 09296353

Envirostik Holdings (UK) Limited

Unaudited filleted financial statements

31 December 2025

Envirostik Holdings (UK) Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Envirostik Holdings (UK) Limited

Directors and other information


	Director	Mr Robert J Edge


	Company number	09296353


	Registered office	Unit 7/8 Opal Way
		Stone Business Park
		Stone
		Staffordshire
		ST15 0SS


	Business address	Unit 7/8 Opal Way
		Stone Business Park
		Stone
		Staffordshire
		ST15 0SS


	Accountants	Lindley & Co
		Suite 4 Europa House
		Eueopa Way
		Lichfield
		Staffordshire
		WS14 9TZ




	Bankers	Royal Bank of Scotland PLC
		Trinity Parade
		Trinity Street
		Hanley
		ST1 5SL

Envirostik Holdings (UK) Limited

Report to the director on the preparation of the

unaudited statutory financial statements of Envirostik Holdings (UK) Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Envirostik Holdings (UK) Limited for the year ended 31 December 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the director of Envirostik Holdings (UK) 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 financial statements of Envirostik Holdings (UK) Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Envirostik Holdings (UK) Limited and its director as a body for our work or for this report.

It is your duty to ensure that Envirostik Holdings (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Envirostik Holdings (UK) Limited. You consider that Envirostik Holdings (UK) 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 financial statements of Envirostik Holdings (UK) 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 financial statements.

Lindley & Co

Chartered Certified Accountants

Suite 4 Europa House

Eueopa Way

Lichfield

Staffordshire

WS14 9TZ

27 August 2026

Envirostik Holdings (UK) Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,741,833		1,622,242
		_______		_______
			1,741,833		1,622,242

Current assets
Stocks		1,108,387		1,063,744
Debtors	6	710,402		680,244
Cash at bank and in hand		2,022,085		1,825,261
		_______		_______
		3,840,874		3,569,249
Creditors: amounts falling due
within one year	7	( 392,854)		( 415,208)
		_______		_______
Net current assets			3,448,020		3,154,041
			_______		_______
Total assets less current liabilities			5,189,853		4,776,283


Provisions for liabilities			( 63,630)		( 28,030)

			_______		_______
Net assets			5,126,223		4,748,253
			_______		_______

Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			5,125,223		4,747,253
			_______		_______
Shareholder funds			5,126,223		4,748,253
			_______		_______

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

Director's responsibilities:

- The 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 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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

These financial statements were approved by the board of directors and authorised for issue on 27 August 2026 , and are signed on behalf of the board by:

Mr Robert J Edge

Director

Company registration number: 09296353

Envirostik Holdings (UK) Limited

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2024	1,000	4,277,389	4,278,389

Profit for the year		469,864	469,864
	_______	_______	_______
Total comprehensive income for the year	-	469,864	469,864

	_______	_______	_______
At 31 December 2024 and 1 January 2025	1,000	4,747,253	4,748,253

Profit for the year		377,970	377,970
	_______	_______	_______
Total comprehensive income for the year	-	377,970	377,970

	_______	_______	_______
At 31 December 2025	1,000	5,125,223	5,126,223
	_______	_______	_______

Envirostik Holdings (UK) Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Envirostik Holdings (UK) Limited, Unit 7/8 Opal Way, Stone Business Park, Stone, Staffordshire, ST15 0SS.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

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	-	20 %	reducing balance
Fittings fixtures and equipment	-	33.3 %	straight line
Improvements to property	-	20 %	straight line

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

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. 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 are largely independent of the cash inflows from other assets or groups of assets.

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.

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 in finance costs in profit or loss in the period it arises.

Financial instruments

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

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

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. 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 plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 14 (2024: 14 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Improvements to property	Total
	£	£	£	£	£
Cost
At 1 January 2025	1,381,523	144,643	73,997	215,272	1,815,435
Additions	-	25,631	30,030	150,553	206,214
	_______	_______	_______	_______	_______
At 31 December 2025	1,381,523	170,274	104,027	365,825	2,021,649
	_______	_______	_______	_______	_______
Depreciation
At 1 January 2025	-	71,533	47,583	74,077	193,193
Charge for the year	-	18,488	18,605	49,530	86,623
	_______	_______	_______	_______	_______
At 31 December 2025	-	90,021	66,188	123,607	279,816
	_______	_______	_______	_______	_______
Carrying amount
At 31 December 2025	1,381,523	80,253	37,839	242,218	1,741,833
	_______	_______	_______	_______	_______
At 31 December 2024	1,381,523	73,110	26,414	141,195	1,622,242
	_______	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	603,427	574,117
Other debtors	106,975	106,127
	_______	_______
	710,402	680,244
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	243,355	180,449
Corporation tax	108,480	174,225
Social security and other taxes	38,588	58,557
Other creditors	2,431	1,977
	_______	_______
	392,854	415,208
	_______	_______

8. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr Robert J Edge	-	-	-
		_______	_______	_______

2024
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr Robert J Edge	( 357,196)	357,196	-
		_______	_______	_______

The director's loan is unsecured, interest free and repayable on demand.

9. Related party transactions

Robert Edge is also a director and shareholder of Arena Maestro Limited, the parent company of Sandmaster (UK) Holdings Limited.At the balance sheet date there was an amount of £32,862 (2024 £32,862) due from this company.