GEO ENVIRONMENTAL ENGINEERING LIMITED

Number

07180338

Filleted Accounts

31 March 2026

GEO ENVIRONMENTAL ENGINEERING LIMITED
Registered number:		07180338
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		-			-
Tangible assets	4		150,854			149,825
			150,854			149,825

Current assets
Debtors	5	108,851			106,202
Cash at bank and in hand		133,970			172,947
		242,821			279,149

Creditors: amounts falling due within one year	6	(247,720)			(257,657)

Net current (liabilities)/assets			(4,899)			21,492

Total assets less current liabilities			145,955			171,317

Creditors: amounts falling due after more than one year	7		(17,654)			(31,410)

Provisions for liabilities			(25,407)			(25,004)

Net assets			102,894			114,903

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			101,894			113,903

Shareholders' funds			102,894			114,903

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. Curtis Evans
Director
Approved by the board on 5 October 2026

GEO ENVIRONMENTAL ENGINEERING LIMITED
Notes to the Accounts
for the year ended 31 March 2026

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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:
	Plant and fixtures, motor vehicles	over 4 years

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			9		8

3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2025					16,187
	At 31 March 2026					16,187

	Amortisation
	At 1 April 2025					16,187
	At 31 March 2026					16,187

	Net book value
	At 31 March 2026					-
	At 31 March 2025					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.

4	Tangible fixed assets
		Plant and fixtures		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	206,218		158,954		365,172
	Additions	62,638		-		62,638
	At 31 March 2026	268,856		158,954		427,810

	Depreciation
	At 1 April 2025	142,161		73,186		215,347
	Charge for the year	28,475		33,134		61,609
	At 31 March 2026	170,636		106,320		276,956

	Net book value
	At 31 March 2026	98,220		52,634		150,854
	At 31 March 2025	64,057		85,768		149,825

5	Debtors			2026		2025
£					£

	Trade debtors			104,364		99,145
	Corporation tax repayable			-		2,842
	Prepayments			4,487		4,215
				108,851		106,202

6	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			6,567		17,064
	Trade creditors			17,215		42,168
	Mr. Grant Evans			37,504		51,754
	Mr. Curtis Evans			33,485		47,235
	Corporation tax			29,246		432
	VAT			47,674		51,944
	PAYE and NI			7,174		7,610
	Accruals			63,409		20,425
	Obligations under finance lease and hire purchase contracts			5,446		19,025
				247,720		257,657


7	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans and overdrafts			-		3,030
	Obligations under finance lease and hire purchase contracts			17,654		28,380
				17,654		31,410

8	Ultimate controlling party and related party transactions
	The company was under the control of Mr. Curtis Evans and Mr. Grant Evans throughout the current and previous period.
	No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 except for those disclosed below.
	Mrs. Jennifer Evans is the wife of Mr. Grant Evans, and Mrs. Rebecca Evans is the wife of Mr. Curtis Evans.
				2026		2025
£					£
	Equity dividends paid to Mr. Curtis Evans			34,000		35,000
	Equity dividends paid to Mr. Grant Evans			41,000		42,000
	Equity dividends paid to Mrs. Rebecca Evans			500		500
	Equity dividends paid to Mrs. Jennifer Evans			30,000		30,000
	Balance owing (to) / from Mr. Curtis Evans			(33,485)		(47,235)
	Balance owing (to) / from Mr. Grant Evans			(37,504)		(51,754)
	Interest at 3.75% per annum is charged on balances over £10,000 owed to the company.

23	Other information
	GEO ENVIRONMENTAL ENGINEERING LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	31 Casshow Way
	Cockermouth
	Cumbria
	CA13 9FY