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Assured Environmental Services Limited
Unaudited Financial Statements
for the year ended 31 January 2026
Company registration number 05266009
(England and Wales)

Company Information

For the year ended 31 January 2026
Director Mcentyre, Alistair Robert

Registered office Four Columns
Broughton
Skipton
BD23 3AE

Registered number 05266009

Accountant H & M Ltd
The Four Columns
Broughton Hall Business Park
Skipton
BD23 3AE

Statement of Financial Position

As at 31 January 2026
Notes
2026
2025
£
£
£
£
Fixed assets
Tangible assets
5
195,887
251,182
195,887
251,182
Current assets
Stocks
6
4,500
4,500
Debtors
7
469,041
465,113
Cash at bank and in hand
8
461,866
345,311
935,407
814,924
Creditors
Amounts falling due within one year
9
(272,937)
(217,723)
(272,937)
(217,723)
Net current assets (liabilities)
662,470
597,201
Total assets less current liabilities
858,357
848,383
Provisions for liabilities
11
(48,972)
(62,795)
Net assets (liabilities)
809,385
785,588
Capital and reserves
Called up share capital
100
100
Profit and loss account
809,285
785,488
Total equity
809,385
785,588

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the director on 22 October 2026 and are signed on its behalf by:

Mcentyre, Alistair Robert
Mcentyre, Alistair Robert
Director

Company registration number 05266009

Notes to the Financial Statements

For the year ended 31 January 2026

1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or received or receivable for the services rendered, net of discounts and Value Added Tax.


Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably and the costs incurred and costs to complete the transaction can be measured reliably.


2.3. Pensions

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.


2.4. Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

 

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Income Statement.

2.5. Intangible assets

Intangible assets are originally recorded at cost and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined be reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable, and the cost or value can be measured reliably.


2.6. Tangible fixed assets and depreciation

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.


Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.


If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.


Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Rate
Method
%
Plant and machinery
15
Reducing balance
Motor vehicles
25
Reducing balance
Fixtures and fittings
10
Reducing balance
Office and computer equipment
15
Reducing balance

2.7. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

2.8. Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

2.9. Financial Instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

 

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

 

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

 

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income Statement.

2.10. Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

3. Employees

The average number of employees during the year was 19 (2025: 19).

4. Intangible assets

Goodwill
Other intangibles
Total
£
£
£
Cost
At 1 February 2025
30,000
61,442
91,442
At 31 January 2026
30,000
61,442
91,442
Amortisation and impairment
At 1 February 2025
30,000
61,442
91,442
At 31 January 2026
30,000
61,442
91,442
Net book value
At 31 January 2026
-
-
-
At 31 January 2025
-
-
-

5. Tangible fixed assets

Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Total
£
£
£
£
£
Cost
At 1 February 2025
72,414
420,851
10,014
38,005
541,284
Additions
1,576
-
-
1,711
3,287
Disposals
-
(19,395)
-
(2,250)
(21,645)
At 31 January 2026
73,990
401,456
10,014
37,466
522,926
Depreciation and impairment
At 1 February 2025
55,835
209,266
8,844
16,157
290,102
Charge for the period
2,567
50,586
117
3,232
56,502
Disposals
-
(18,576)
-
(989)
(19,565)
At 31 January 2026
58,402
241,276
8,961
18,400
327,039
Net book value
At 31 January 2026
15,588
160,180
1,053
19,066
195,887
At 31 January 2025
16,579
211,585
1,170
21,848
251,182

6. Stocks and work in progress

2026
2025
£
£
Other stocks
4,500
4,500
Total
4,500
4,500

7. Debtors

2026
2025
£
£
Other debtors
306,132
313,239
Directors loan accounts
125,627
116,249
Prepayments and accrued income
37,282
35,625
Total due within one year
469,041
465,113
Total due after one year
-
-
Total
469,041
465,113

8. Cash at bank and in hand

2026
2025
£
£
Cash at bank
461,866
345,311
Total
461,866
345,311

9. Creditors due within one year

2026
2025
£
£
Trade creditors
22,762
24,382
Other creditors
12,085
10,460
Taxation and social security
238,090
182,881
Total
272,937
217,723

10. Directors advances, credits and guarantees

Director
Brought forward
Amounts advanced
Amounts repaid
Carried forward
£
£
£
£
Mcentyre, Alistair Robert
116,252
229,376
(220,000)
125,628
Total
116,252
229,376
(220,000)
125,628

This loan carries interest at 3.75% per annum, with an outstanding balance of £125,628 and interest accrued during the year of £6,556.

11. Provisions for liabilities

2026
2025
£
£
Deferred tax
48,972
62,795
Total
48,972
62,795