Ilex Envirosciences Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04991822 (England and Wales)

Ilex Envirosciences Limited

Report of the Director and

Unaudited Financial Statements

for the Period

17 December 2024 to 31 December 2025

Page

Company Information

1

Report of the Director

2

Statement of Financial Position

3

Notes to the Financial Statements

4

DIRECTOR:

S Pathak

REGISTERED OFFICE:

Midland House

Abeles Way

Holly Lane Industrial Est

Atherstone

Warwickshire

CV9 2QZ

REGISTERED NUMBER:

04991822 (England and Wales)

ACCOUNTANTS:

TC Tamworth Limited

Sterling House

97 Lichfield Street

Tamworth

Staffordshire

B79 7QF

The director presents his report with the financial statements of the company for the period 17 December 2024 to 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the period under review was that of manufacture of soap and detergents.

DIRECTOR

S Pathak held office during the whole of the period from 17 December 2024 to the date of this report.

DIRECTOR'S RESPONSIBILITIES STATEMENT

The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

S Pathak - Director

30 July 2026

CURRENT ASSETS

Stocks

4

-

111,654

Debtors

5

-

893,929

Cash at bank

12,090

3,383

12,090

1,008,966

CREDITORS

Amounts falling due within one year

6

3,000

229,869

NET CURRENT ASSETS

9,090

779,097

TOTAL ASSETS LESS CURRENT
LIABILITIES

9,090

779,097

CAPITAL AND RESERVES

Called up share capital

11,812

Share premium

36,468

Capital redemption reserve

6,870

Retained earnings

(46,060

)

723,947

9,090

779,097

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

S Pathak - Director

1.	STATUTORY INFORMATION

Ilex Envirosciences 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Significant judgements and estimates

The company makes estimates and assumptions concerning the future. Management are also required to

exercise judgment in the process of applying the company’s accounting policies. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of

future events that are believed to be reasonable under the circumstances.

The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below:

In preparing these financial statements, the directors have made the following judgments:

- A provision is recognised when the company has a present legal or constructive obligation as a result of a

past event for which it is probable that an outflow of resources will be required to settle the obligation and the amount can be reliably estimated. If the effect is material, provisions are determined by discounting the expected future cash flow at a rate that reflects the time value of money and the risks specific to the liability.

- Whether a present obligation is probable or not requires judgment. The nature and type of risks for these provisions differ and management’s judgment is applied regarding the nature and extent of obligations in deciding if an outflow of resources is probable or not.

Turnover

Turnover represents the sale of properties and rental income, net of any VAT.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - 12 ).

4.

STOCKS

2025

2024

£

Stocks

-

111,654

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

-

177,968

Other debtors

-

715,961

-

893,929

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

-

111,237

Tax

-

113,032

Other creditors

-

5,600

Accrued expenses

3,000

-

3,000

229,869

7.	RELATED PARTY DISCLOSURES

During the year the company declared a dividend of £700,247 to Midland Chemicals Limited. Midland Chemicals is 100% shareholder of Ilex Envirosciences Limited.