Kestrel Environmental Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05052484 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Kestrel Environmental Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

D Thurgood

SECRETARY:

Mrs A Thurgood

REGISTERED OFFICE:

11 Lincoln Way

Maldon

Essex

CM9 6GL

REGISTERED NUMBER:

05052484 (England and Wales)

ACCOUNTANTS:

Michael J Ventham

11 Lincoln Way

Maldon

Essex

CM9 6GL

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

2,545

3,133

2,545

3,133

CURRENT ASSETS

Debtors

6

15,020

12,152

Cash at bank and in hand

110,454

98,610

125,474

110,762

CREDITORS

Amounts falling due within one year

7

39,705

51,143

NET CURRENT ASSETS

85,769

59,619

TOTAL ASSETS LESS CURRENT
LIABILITIES

88,314

62,752

PROVISIONS FOR LIABILITIES

444

548

NET ASSETS

87,870

62,204

CAPITAL AND RESERVES

Called up share capital

1,000

Share premium

8

14,000

Retained earnings

8

72,870

47,204

SHAREHOLDERS' FUNDS

87,870

62,204

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 3 November 2025 and were signed by:

D Thurgood - Director

1.	STATUTORY INFORMATION

Kestrel 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.

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

Goodwill represents the amount paid in 2005 in connection with the acquisition of the business. It was written off evenly over the following five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures & Fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

9,746

AMORTISATION

At 1 April 2024

and 31 March 2025

9,746

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Fixtures

Motor

Computer

machinery

& Fittings

vehicles

equipment

Totals

£

COST

At 1 April 2024

2,038

2,905

8,500

842

14,285

Additions

-

258

At 31 March 2025

2,038

2,905

8,500

1,100

14,543

DEPRECIATION

At 1 April 2024

1,008

2,504

7,050

590

11,152

Charge for year

257

100

362

127

846

At 31 March 2025

1,265

2,604

7,412

717

11,998

NET BOOK VALUE

At 31 March 2025

773

301

1,088

383

2,545

At 31 March 2024

1,030

401

1,450

252

3,133

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

14,345

11,512

Other debtors

-

(757

)

Prepayments

675

1,397

15,020

12,152

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Tax

6,123

4,153

Social security and other taxes

(422

)

620

VAT

6,944

6,345

Other creditors

-

793

Company Credit Card

1,724

-

Director's current accounts

23,863

35,651

Accrued expenses

1,473

3,581

39,705

51,143

8.

RESERVES

Retained

Share

earnings

premium

Totals

£

At 1 April 2024

47,204

14,000

61,204

Profit for the year

25,666

At 31 March 2025

72,870

14,000

86,870

9.	RELATED PARTY DISCLOSURES

At 31 March 2025 an amount of £23,863 (2024: £35,651) was owed jointly to D Thurgood, the Director, and his wife, A Thurgood.

10.	ULTIMATE CONTROLLING PARTY

The Ultimate Controlling Party is Mr D Thurgood, the Director of the Company.

11.	PENSION CONTRIBUTIONS

Pension contributions of £20,750 (2024: £21,000) were made in the year.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kestrel Environmental Services Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Kestrel Environmental Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kestrel Environmental Services Limited and state those matters that we have agreed to state to the director of Kestrel Environmental Services Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kestrel Environmental Services Limited and its director for our work or for this report.

It is your duty to ensure that Kestrel Environmental Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kestrel Environmental Services Limited. You consider that Kestrel Environmental Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kestrel Environmental Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Michael J Ventham

11 Lincoln Way

Maldon

Essex

CM9 6GL

3 November 2025