REGISTERED NUMBER: 03010511 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

ENGLAND ENVIRONMENTAL (NORTHERN) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr N E F England

REGISTERED OFFICE:

The Caravan Hospital Coed Emlyn Park

St Hilary

Cowbridge

Vale of Glamorgan

CF71 7DP

REGISTERED NUMBER:

03010511 (England and Wales)

ACCOUNTANTS:

Aspen Waite Limited

Chartered Accountants

Rubis House

15 Friarn Street

Bridgwater

Somerset

TA6 3LH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

5,749,833

4,540,876

Investment property

6

3,175,656

3,175,656

8,925,489

7,716,532

CURRENT ASSETS

Stocks

71,500

71,500

Debtors

7

3,405,862

1,700,058

3,477,362

1,771,558

CREDITORS

Amounts falling due within one year

8

(5,603,129

)

(4,084,339

)

NET CURRENT LIABILITIES

(2,125,767

)

(2,312,781

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,799,722

5,403,751

CREDITORS

Amounts falling due after more than one year

9

(3,085,521

)

(2,073,394

)

PROVISIONS FOR LIABILITIES

(572,786

)

(295,318

)

NET ASSETS

3,141,415

3,035,039

CAPITAL AND RESERVES

Called up share capital

128,907

128,817

Revaluation reserve

10

259,185

259,185

Capital redemption reserve

10

(432,864

)

(432,864

)

Retained earnings

10

3,186,187

3,079,901

3,141,415

3,035,039

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

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

The director acknowledges his 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 and authorised for issue by the director and authorised for issue on 30th October 2026 and were signed by:

Mr N E F England - Director

1.	STATUTORY INFORMATION

England Environmental (Northern) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

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

GOODWILL

Is in connection with an acquisition of a business and is being amortised over 7 years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS

Tangible fixed assets are measured at cost/valuation less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold property

- on valuation

Plant and machinery

- 15% reducing balance

Motor vehicles

- 20% reducing balance

Fixtures and fittings

- 15% reducing balance

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

WORK IN PROGRESS

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

TAXATION

Taxation for the year comprises current and deferred 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 or deferred 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 balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

RESEARCH AND DEVELOPMENT AND LAND REMEDIATION

Expenditure on research and development and land remediation is written off in the year in which it is incurred.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2025

and 31st January 2026

267,108

AMORTISATION

At 1st February 2025

and 31st January 2026

267,108

NET BOOK VALUE

At 31st January 2026

-

At 31st January 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1st February 2025

2,224,395

3,053,442

69,617

414,014

5,761,468

Additions

-

1,677,912

-

128,996

1,806,908

Disposals

-

(162,172

)

-

(42,245

)

(204,417

)

At 31st January 2026

2,224,395

4,569,182

69,617

500,765

7,363,959

DEPRECIATION

At 1st February 2025

-

943,359

59,162

218,071

1,220,592

Charge for year

-

378,131

1,568

53,215

432,914

Eliminated on disposal

-

(33,043

)

-

(6,337

)

(39,380

)

At 31st January 2026

-

1,288,447

60,730

264,949

1,614,126

NET BOOK VALUE

At 31st January 2026

2,224,395

3,280,735

8,887

235,816

5,749,833

At 31st January 2025

2,224,395

2,110,083

10,455

195,943

4,540,876

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st February 2025

and 31st January 2026

3,175,656

NET BOOK VALUE

At 31st January 2026

3,175,656

At 31st January 2025

3,175,656

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

78,696

56,920

Amounts owed by group undertakings

2,060,152

1,629,091

Directors' current accounts

-

7,571

VAT

277,811

6,476

Prepayments and accrued income

989,203

-

3,405,862

1,700,058

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans and overdrafts

22

10

Other loans

150,546

529,275

Hire purchase contracts

824,492

469,433

Trade creditors

1,912,458

541,967

Amounts owed to group undertakings

1,224,345

1,386,063

Social security and other taxes

14,958

6,841

Other creditors

239,993

159,551

Directors' current accounts

1,064,116

-

Accruals and deferred income

172,199

991,199

5,603,129

4,084,339

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/26

31/1/25

£

£

Other loans - 2-5 years

1,792,859

1,329,541

Hire purchase contracts

1,292,662

743,853

3,085,521

2,073,394

10.

RESERVES

Capital

Retained

Revaluation

redemption

earnings

reserve

reserve

Totals

£

£

£

£

At 1st February 2025

3,079,901

259,185

(432,864

)

2,906,222

Profit for the year

134,936

134,936

Dividends

(28,650

)

(28,650

)

At 31st January 2026

3,186,187

259,185

(432,864

)

3,012,508