REGISTERED NUMBER: 03444709 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2026

FOR

Envirohire Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A M Ellison

B J Ellison

S K Ellison

REGISTERED OFFICE:

Graig Lelo Works

Bryn Saith Marchog

Corwen

Denbighshire

LL21 9SD

REGISTERED NUMBER:

03444709 (England and Wales)

ACCOUNTANTS:

Connolly Accountants & Business Advisors Ltd

Chartered Certified Accountants

The Stable Yard

25-33 Vicarage Road

Stony Stratford

Milton Keynes

Buckinghamshire

MK11 1BN

FIXED ASSETS

Tangible assets

4

2,331,412

2,338,885

CURRENT ASSETS

Stocks

188,000

188,000

Debtors

5

659,493

759,061

Cash at bank

88,307

113,148

935,800

1,060,209

CREDITORS

Amounts falling due within one year

6

497,413

588,148

NET CURRENT ASSETS

438,387

472,061

TOTAL ASSETS LESS CURRENT LIABILITIES

2,769,799

2,810,946

CREDITORS

Amounts falling due after more than one year

7

(333,024

)

(444,842

)

PROVISIONS FOR LIABILITIES

(279,656

)

(304,204

)

NET ASSETS

2,157,119

2,061,900

CAPITAL AND RESERVES

Called up share capital

612

612

Capital redemption reserve

400

400

Other reserves

211,275

211,275

Retained earnings

1,944,832

1,849,613

SHAREHOLDERS' FUNDS

2,157,119

2,061,900

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 3 November 2026 and were signed on its behalf by:

A M Ellison - Director

1.	STATUTORY INFORMATION

Envirohire 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 as modified by the revaluation of certain assets.

Turnover

Turnover 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 & machinery

-

25% on cost and 12.5% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

3 years

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provision of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic Financial Assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is a contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from related companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised costs, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

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 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant &

property

property

machinery

£

£

£

COST OR VALUATION

At 1 September 2025

528,111

3,202

2,211,544

Additions

-

-

161,150

Disposals

-

-

(50,000

)

Reclassification/transfer

-

-

(10,000

)

At 31 August 2026

528,111

3,202

2,312,694

DEPRECIATION

At 1 September 2025

-

405

897,175

Charge for year

-

400

64,191

Eliminated on disposal

-

-

(40,000

)

Reclassification/transfer

-

-

2,000

At 31 August 2026

-

805

923,366

NET BOOK VALUE

At 31 August 2026

528,111

2,397

1,389,328

At 31 August 2025

528,111

2,797

1,314,369

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST OR VALUATION

At 1 September 2025

8,936

787,283

13,964

3,553,040

Additions

-

147,412

-

308,562

Disposals

-

(23,450

)

-

(73,450

)

Reclassification/transfer

-

(21,394

)

-

(31,394

)

At 31 August 2026

8,936

889,851

13,964

3,756,758

DEPRECIATION

At 1 September 2025

6,825

300,948

8,802

1,214,155

Charge for year

536

199,361

877

265,365

Eliminated on disposal

-

(13,174

)

-

(53,174

)

Reclassification/transfer

-

(3,000

)

-

(1,000

)

At 31 August 2026

7,361

484,135

9,679

1,425,346

NET BOOK VALUE

At 31 August 2026

1,575

405,716

4,285

2,331,412

At 31 August 2025

2,111

486,335

5,162

2,338,885

Cost or valuation at 31 August 2026 is represented by:

Improvements

Freehold

to

Plant &

property

property

machinery

£

£

£

Valuation in 2017

60,000

-

-

Valuation in 2022

147,908

-

564,153

Valuation in 2023

-

-

(665,158

)

Valuation in 2024

15,000

-

2,548

Valuation in 2025

-

-

(33,000

)

Cost

305,203

3,202

2,444,151

528,111

3,202

2,312,694

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Valuation in 2017

-

-

-

60,000

Valuation in 2022

-

10,000

-

722,061

Valuation in 2023

-

(209,248

)

-

(874,406

)

Valuation in 2024

-

-

-

17,548

Valuation in 2025

-

(18,750

)

-

(51,750

)

Cost

8,936

1,107,849

13,964

3,883,305

8,936

889,851

13,964

3,756,758

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

Plant &

Motor

machinery

vehicles

Totals

£

£

£

COST OR VALUATION

At 1 September 2025

916,037

747,407

1,663,444

Additions

157,200

147,412

304,612

Disposals

(40,000

)

-

(40,000

)

Reclassification/transfer

5,000

(26,844

)

(21,844

)

At 31 August 2026

1,038,237

867,975

1,906,212

DEPRECIATION

At 1 September 2025

449,144

276,072

725,216

Charge for year

100,273

195,998

296,271

Eliminated on disposal

(40,000

)

-

(40,000

)

Reclassification/transfer

2,000

(9,811

)

(7,811

)

At 31 August 2026

511,417

462,259

973,676

NET BOOK VALUE

At 31 August 2026

526,820

405,716

932,536

At 31 August 2025

466,893

471,335

938,228

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

173,955

303,443

Amounts owed by group undertakings

455,618

455,618

Other debtors

29,920

-

659,493

759,061

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

26,388

56,930

Hire purchase contracts

328,665

413,866

Trade creditors

81,901

70,635

Amounts owed to group undertakings

7,272

7,272

Taxation and social security

43,613

37,295

Other creditors

9,574

2,150

497,413

588,148

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

54,377

73,377

Hire purchase contracts

278,647

371,465

333,024

444,842

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

80,765

130,307

There is a charge registered at Companies House against the property which the Company owns.

There is a fixed and floating charge registered at Companies House over assets held by the Company.