Enviroparks Limited - Filleted accounts

Registered number

06219574

Enviroparks Limited

Filleted Accounts

31 December 2025

Enviroparks Limited
Registered number:		06219574
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Investments	4		522,994			522,994

Current assets
Debtors	5	1,643			602
Cash at bank and in hand		10,866			17,289
		12,509			17,891

Creditors: amounts falling due within one year	6	(555)			(5,225)

Net current assets			11,954			12,666

Total assets less current liabilities			534,948			535,660

Creditors: amounts falling due after more than one year	7		(2,349,463)			(2,349,463)



Net liabilities			(1,814,515)			(1,813,803)

Capital and reserves
Called up share capital			1,503			1,503
Share premium			3,660,636			3,660,636
Profit and loss account			(5,476,654)			(5,475,942)

Shareholders' funds			(1,814,515)			(1,813,803)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr S Corne
Director
Approved by the board on 31 August 2026

Enviroparks Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	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 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 amounts in these accounts 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.

	Going concern
	At the time of approving the financial statements, the directors have reasonable expectation that the company has adequate resources to continue trading for the foreseeable future. In particular, the directors reviewed the obligations under the company's finance documents and are satisfied that the company will continue to meet these obligations. Therefore the directors continue to adopt the going concern basis of accounting in preparing these financial statements.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	33% on cost or 20% reducing balance
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		-		-


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				27,780
	At 31 December 2025				27,780

	Depreciation
	At 1 January 2025				27,780
	At 31 December 2025				27,780

	Net book value
	At 31 December 2025				-


4	Investments

Other
investments
£
	Cost
	At 1 January 2025				522,994

	At 31 December 2025				522,994


5	Debtors		2025		2024
£				£

	Other debtors		1,643		602


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Other creditors		555		5,225


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Non-equity preference shares		250,000		250,000
	Other creditors		2,099,463		2,099,463
			2,349,463		2,349,463


8	Share Capital		2025		2024
£				£

	Ordinary share capital
	Issued and fully paid up shares of £1 each		1,503		1,503


9	Related party transactions
			2025		2024
£				£
	Amounts due from related parties
	Entities with common control or common significant influence		-		-

	Amounts due to related parties
	Entities with common control or common significant influence		443,190		443,190


10	Other information

	Enviroparks Limited is a private company limited by shares and incorporated in England. Its registered office is:
	First Floor Offices, Park Chambers
	10 Hereford Road
	Abergavenny
	Monmouthshire
	NP7 5PR