REGISTERED NUMBER: 05842818 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

E4 (ENVIRONMENTAL) LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Grocock

Mr M Browne

REGISTERED OFFICE:

Unit 3

Provincial Park

Nether Lane

Sheffield

South Yorkshire

S35 9ZX

REGISTERED NUMBER:

05842818 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Property, plant and equipment

4

199,572

161,851

CURRENT ASSETS

Inventories

87,363

52,520

Debtors

5

417,668

184,225

Cash at bank

62,867

72,614

567,898

309,359

CREDITORS

Amounts falling due within one year

6

520,185

229,008

NET CURRENT ASSETS

47,713

80,351

TOTAL ASSETS LESS CURRENT LIABILITIES

247,285

242,202

CREDITORS

Amounts falling due after more than one year

7

(81,853

)

(78,064

)

PROVISIONS FOR LIABILITIES

9

(16,533

)

(22,838

)

NET ASSETS

148,899

141,300

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

148,897

141,298

SHAREHOLDERS' FUNDS

148,899

141,300

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 9 October 2026 and were signed on its behalf by:

Mr M Browne - Director

Mr A Grocock - Director

1.	STATUTORY INFORMATION

E4 (Environmental) 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.

Turnover

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

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.

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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

Taxation

Taxation for the year comprises current 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 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.

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 - 8 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

3,500

313,531

317,031

Additions

-

100,631

100,631

At 31 March 2026

3,500

414,162

417,662

DEPRECIATION

At 1 April 2025

2,800

152,380

155,180

Charge for year

350

62,560

62,910

At 31 March 2026

3,150

214,940

218,090

NET BOOK VALUE

At 31 March 2026

350

199,222

199,572

At 31 March 2025

700

161,151

161,851

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

158,850

Additions

94,556

At 31 March 2026

253,406

DEPRECIATION

At 1 April 2025

34,475

Charge for year

52,261

At 31 March 2026

86,736

NET BOOK VALUE

At 31 March 2026

166,670

At 31 March 2025

124,375

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

261,477

102,910

Other debtors

156,191

81,315

417,668

184,225

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

6,250

25,000

Hire purchase contracts (see note 8)

71,794

47,857

Trade creditors

145,150

49,631

Taxation and social security

16,088

7,609

Other creditors

280,903

98,911

520,185

229,008

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

6,250

Hire purchase contracts (see note 8)

81,853

71,814

81,853

78,064

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

71,794

47,857

Between one and five years

81,853

71,814

153,647

119,671

Non-cancellable

operating leases

2026

2025

£

£

Within one year

17,341

17,847

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

16,533

22,838

Deferred

tax

£

Balance at 1 April 2025

22,838

Provided during year

(6,305

)

Balance at 31 March 2026

16,533

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

200

Ordinary

.01

2

2

11.	RELATED PARTY DISCLOSURES

The company was party to transactions with Environmental Consultation & Equipment Ltd, and A&M Group Holdings Ltd, both whom were companies under the common control of the directors.

At the end of the financial year, Environmental Consultation & Equipment Ltd was owed £276,249 (2025: £92,385), from E4 (Environmental) Limited.

At the end of the financial year, A&M Group Holdings Ltd were owed £Nil (2025: £572) from E4 (Environmental) Limited. A&M Group Holdings Ltd was dissolved after the year end.