REGISTERED NUMBER: 11230241 (England and Wales)

ELCOT ENVIRONMENTAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30TH APRIL 2026

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

8

DIRECTOR:

Mr P J Whiteside

REGISTERED OFFICE:

The Nurseries

Kingsdown Lane

Blunsdon

SWINDON

Wiltshire

SN25 5DL

REGISTERED NUMBER:

11230241 (England and Wales)

ACCOUNTANTS:

Morris Owen

Chartered Accountants

43-45 Devizes Road

SWINDON

Wiltshire

SN1 4BG

BANKERS:

HSBC Bank Plc

Unit 6

The Lock

Canal Walk

SWINDON

Wiltshire

SN1 1LD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

474,230

467,751

474,230

467,751

CURRENT ASSETS

Stocks

50,659

69,092

Debtors

6

161,584

261,148

Cash at bank

3,823

31,133

216,066

361,373

CREDITORS

Amounts falling due within one year

7

228,613

307,265

NET CURRENT (LIABILITIES)/ASSETS

(12,547

)

54,108

TOTAL ASSETS LESS CURRENT LIABILITIES

461,683

521,859

CREDITORS

Amounts falling due after more than one year

8

(85,314

)

(65,541

)

PROVISIONS FOR LIABILITIES

(32,510

)

(39,612

)

NET ASSETS

343,859

416,706

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

343,759

416,606

SHAREHOLDERS' FUNDS

343,859

416,706

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14th September 2026 and were signed by:

Mr P J Whiteside - Director

1.	STATUTORY INFORMATION

Elcot Environmental Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 11230241

Registered office: The Nurseries, Kingsdown Lane, Blunsdon, Swindon, SN25 5DL

The presentation currency of the financial statements is the Pound Sterling (£) rounded to the nearest pound.

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

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

- Determine whether leases entered into by the company as a lessee are operating leases or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.

- Determine the period of useful economic life and any residual value of all tangible fixed assets order to write off the value of each asset over that period.

- Determine an appropriate provision for bad and doubtful debts by assessing the recoverability of all balances on a balance by balance basis.

- Determine the basis for income recognition, more detail can be found in the turnover policy below.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

As and when an invoice is raised by the company, a proportion of the income is deferred over a period of three years, as part of the agreement they enter into with the customer requires them to carry out annual reviews and any remedial works which may arise over a three year period. The income is released under a systematic basis over the three year period.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website are being amortised evenly over their estimated useful life of three years.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost

Improvements to property

-

20% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

33% on cost and 15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Short term trade creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 10 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st May 2025

and 30th April 2026

22,279

AMORTISATION

At 1st May 2025

and 30th April 2026

22,279

NET BOOK VALUE

At 30th April 2026

-

At 30th April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st May 2025

340,915

364,013

704,928

Additions

-

77,954

77,954

Disposals

-

(50,800

)

(50,800

)

At 30th April 2026

340,915

391,167

732,082

DEPRECIATION

At 1st May 2025

31,984

205,193

237,177

Charge for year

6,000

47,034

53,034

Eliminated on disposal

-

(32,359

)

(32,359

)

At 30th April 2026

37,984

219,868

257,852

NET BOOK VALUE

At 30th April 2026

302,931

171,299

474,230

At 30th April 2025

308,931

158,820

467,751

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

72,827

146,762

Other debtors

88,757

114,386

161,584

261,148

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

28,177

8,898

Trade creditors

63,087

138,974

Taxation and social security

28,967

47,560

Other creditors

108,382

111,833

228,613

307,265

Included within other creditors is deferred income totalling £97,885 (2025: £99,279). Income recognition is explained within the accounting policies.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

34,516

15,205

Other creditors

50,798

50,336

85,314

65,541

Included within other creditors is deferred income totalling £50,798 (2025: £50,336). Income recognition is explained within the accounting policies.

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

28,177

8,898

Between one and five years

34,516

15,205

62,693

24,103

Non-cancellable

operating leases

2026

2025

£

£

Within one year

14,754

14,754

Between one and five years

9,573

23,932

24,327

38,686

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

62,693

24,103

The hire purchase liability is secured upon the assets on which finance was obtained.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2026 and 30th April 2025:

2026

2025

£

£

Mr P J Whiteside

Balance outstanding at start of year

39,944

2,454

Amounts advanced

29,872

65,990

Amounts repaid

(42,500

)

(28,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

27,316

39,944

The above loan was repaid on 8 September 2026.