Environmental Assessment and Design Limited

Registered number

04671180

Filleted Accounts

31 March 2026

Environmental Assessment and Design Limited
Registered number:		04671180
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		154,883			152,806

Current assets
Stocks		10,651			5,791
Debtors	4	803,480			1,284,371
Cash at bank and in hand		72,926			88,987
		887,057			1,379,149

Creditors: amounts falling due within one year	5	(545,516)			(739,950)

Net current assets			341,541			639,199

Total assets less current liabilities			496,424			792,005

Creditors: amounts falling due after more than one year	6		(242,072)			(474,758)

Provisions for liabilities			(30,069)			(29,063)


Net assets			224,283			288,184

Capital and reserves
Called up share capital			2,000			2,000
Profit and loss account			222,283			286,184

Shareholders' funds			224,283			288,184

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.




DR MJR Cowley
Director
Approved by the board on 14 May 2026

Environmental Assessment and Design 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.

	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:

	Property improvements	4% straight line
	Computer equipment	33% straight line
	Plant and machinery	15% on a reducing balance basis
	Fixtures and equipment	25% on a reducing balance basis

	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.

	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.

	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			36		30


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2025	59,433		392,017		451,450
	Additions	-		35,470		35,470
	At 31 March 2026	59,433		427,487		486,920

	Depreciation
	At 1 April 2025	14,268		284,376		298,644
	Charge for the year	2,378		31,015		33,393
	At 31 March 2026	16,646		315,391		332,037

	Net book value
	At 31 March 2026	42,787		112,096		154,883
	At 31 March 2025	45,165		107,641		152,806


4	Debtors			2026		2025
£					£

	Trade debtors			336,462		394,498
	Other debtors (founder loan £368,400 capital, £73,672 interest)			467,018		889,873
				803,480		1,284,371


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

	Bank loans and overdrafts			49,848		44,797
	Founder loan due within one year (capital only)			200,000		449,400
	Trade creditors			21,117		47,233
	Taxation and social security costs			245,401		179,090
	Other creditors			29,150		19,430
				545,516		739,950


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

	Bank loans			-		55,052
	Founder loan due after one year (Capital £168,400, interest £73,672)			242,072		419,706
				242,072		474,758


7	Other financial commitments			2026		2025
£					£

	Total future minimum payments under non-cancellable operating leases			183,750		236,250


8	Other information

	Environmental Assessment and Design Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Armada House
	Oldhams Wharf
	Exeter
	Devon
	EX3 0PB