REGISTERED NUMBER: 03859563 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Active Environmental Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A C Maelzer

REGISTERED OFFICE:

Unit 3

Thames Industrial Estate

High Street South

Dunstable

Bedfordshire

LU6 3HL

REGISTERED NUMBER:

03859563 (England and Wales)

ACCOUNTANTS:

Gorrie Whitson

1st Floor , Cromwell House

14 Fulwood Place

London

WC1V 6HZ

FIXED ASSETS

Intangible assets

4

575

1,593

Tangible assets

5

638,925

436,840

Investment property

6

233,931

203,615

873,431

642,048

CURRENT ASSETS

Stocks

5,784

-

Debtors

7

573,449

543,598

Investments

8

158,697

118,630

Cash at bank and in hand

533,439

403,742

1,271,369

1,065,970

CREDITORS

Amounts falling due within one year

9

277,487

250,470

NET CURRENT ASSETS

993,882

815,500

TOTAL ASSETS LESS CURRENT LIABILITIES

1,867,313

1,457,548

CREDITORS

Amounts falling due after more than one year

10

(229,149

)

(27,656

)

PROVISIONS FOR LIABILITIES

(73,597

)

(77,732

)

NET ASSETS

1,564,567

1,352,160

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,564,467

1,352,060

SHAREHOLDERS' FUNDS

1,564,567

1,352,160

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 by the director and authorised for issue on 27 November 2025 and were signed by:

A C Maelzer - Director

1.	STATUTORY INFORMATION

Active Environmental Services 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 and machinery etc

-

25% on cost, 25% on reducing balance and 15% on 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.

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 stocks to their present location and condition.

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 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2024

and 30 April 2025

7,867

AMORTISATION

At 1 May 2024

6,274

Charge for year

1,018

At 30 April 2025

7,292

NET BOOK VALUE

At 30 April 2025

575

At 30 April 2024

1,593

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2024

-

1,060,680

1,060,680

Additions

232,576

79,258

311,834

Disposals

-

(70,000

)

(70,000

)

At 30 April 2025

232,576

1,069,938

1,302,514

DEPRECIATION

At 1 May 2024

-

623,840

623,840

Charge for year

-

83,095

83,095

Eliminated on disposal

-

(43,346

)

(43,346

)

At 30 April 2025

-

663,589

663,589

NET BOOK VALUE

At 30 April 2025

232,576

406,349

638,925

At 30 April 2024

-

436,840

436,840

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

Plant and

machinery

etc

£

COST

Reclassification/transfer

630,650

At 30 April 2025

630,650

DEPRECIATION

Reclassification/transfer

341,175

At 30 April 2025

341,175

NET BOOK VALUE

At 30 April 2025

289,475

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

203,615

Revaluations

30,316

At 30 April 2025

233,931

NET BOOK VALUE

At 30 April 2025

233,931

At 30 April 2024

203,615

Fair value at 30 April 2025 is represented by:

£

Valuation in 2018

5,060

Valuation in 2019

(2,562

)

Valuation in 2020

1,082

Valuation in 2021

322

Valuation in 2022

(3,980

)

Valuation in 2023

5,068

Valuation in 2024

(3,283

)

Valuation in 2025

30,315

Cost

201,909

233,931

7.

DEBTORS

30.4.25

30.4.24

£

£

Amounts falling due within one year:

Trade debtors

289,896

206,217

Other debtors

270,884

282,794

560,780

489,011

Amounts falling due after more than one year:

Other debtors

12,669

54,587

Aggregate amounts

573,449

543,598

8.	CURRENT ASSET INVESTMENTS

30.4.25

30.4.24

£

£

Other

158,697

118,630

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

60,400

35,000

Trade creditors

100,569

67,658

Taxation and social security

(484

)

6,959

Other creditors

117,002

140,853

277,487

250,470

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

226,500

14,584

Other creditors

2,649

13,072

229,149

27,656