Foxhall Environmental Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Foxhall Environmental Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06790616 . The registered office is Foxhall Farm, Owler Lane, Birstall, West Yorkshire, WF17 9BW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Straight Line
Motor Vehicles	25% Straight Line
Fixtures & Fittings	20% Straight Line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Foxhall Environmental Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2025: 15)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 February 2025	828,377	1,149,536	-	1,977,913
Additions	31,260	243,266	5,925	280,451

As at 31 January 2026	859,637	1,392,802	5,925	2,258,364

Depreciation
As at 1 February 2025	700,188	673,756	-	1,373,944
Provided during the period	130,783	184,788	717	316,288

As at 31 January 2026	830,971	858,544	717	1,690,232

Net Book Value
As at 31 January 2026	28,666	534,258	5,208	568,132

As at 1 February 2025	128,189	475,780	-	603,969

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	569,494	509,816
Amounts owed by group undertakings	855,776	441,996
Amounts owed by participating interests	24,419	24,880
Other debtors	36,211	16,369

	1,485,900	993,061

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Foxhall Environmental Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	334,530	106,578
Trade creditors	200,444	244,721
Bank loans and overdrafts	3,333	10,000
Amounts owed to participating interests	699	1,299
Other creditors	17,558	28,766
Taxation and social security	118,321	57,534

	674,885	448,898

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	188,785	292,362
Bank loans	-	3,333

	188,785	295,695

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	334,530	106,578
Later than one year and not later than five years	188,785	292,362

	523,315	398,940

	523,315	398,940

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

10. Related Party Transactions

Foxhall Group Ltd

Parent company

Within debtors is an amount due from Foxhall Group Ltd of £855,776.35 (2025: £441,996). This loan is repayable on demand.

Foxhall Soil Ltd

Under common control

Within debtors is an amount due from Foxhall Soil Ltd of £15,028 (2025: £14,578). This loan is repayable on demand.

Foxhall Waste Ltd

Under common control

Within debtors is an amount due from Foxhall Waste Ltd of £nil (2025: £3,030). This loan is repayable on demand.

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Foxhall Environmental Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Foxhall Demolition Ltd

Under common control

Within debtors is an amount due from Foxhall Demolition Ltd of £1,696 (2025: £nil). This loan is repayable on demand.

Asbestos Yorkshire Ltd

Under common control

Within creditors is an amount due to Asbestos Yorkshire Ltd of £699 (2025: £1,299). This loan is repayable on demand.

Foxtec Coatings Ltd

Under common control

Within debtors is an amount due from Foxtec Coatings Ltd of £7,695 (2025: £7,272). This loan is repayable on demand.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		568,132		603,969

			568,132		603,969
CURRENT ASSETS
Debtors	5	1,485,900		993,061
Cash at bank and in hand		15,873		99,803

		1,501,773		1,092,864
Creditors: Amounts Falling Due Within One Year	6	(674,885 )		(448,898 )

NET CURRENT ASSETS (LIABILITIES)			826,888		643,966

TOTAL ASSETS LESS CURRENT LIABILITIES			1,395,020		1,247,935

Creditors: Amounts Falling Due After More Than One Year	7		(188,785 )		(295,695 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(142,033 )		(150,993 )

NET ASSETS			1,064,202		801,247

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			1,064,200		801,245

SHAREHOLDERS' FUNDS			1,064,202		801,247