| ADDISCOMBE ENVIRONMENTAL CONSULTANTS LTD |
| Registered number: |
05197990 |
| Balance Sheet |
| as at 31 March 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
|
|
|
|
£ |
|
|
£ |
| FIXED ASSETS |
| Tangible assets |
3 |
|
|
16,136 |
|
|
20,748 |
|
| CURRENT ASSETS |
| Debtors |
4 |
|
86,533 |
|
|
126,391 |
| Investments held as current assets |
5 |
|
5 |
|
|
5 |
| Cash at bank and in hand |
|
|
22,118 |
|
|
126,076 |
|
|
|
108,656 |
|
|
252,472 |
| CREDITORS: amounts falling due within one year |
6 |
|
(114,752) |
|
|
(109,775) |
|
| NET CURRENT (liabilities)/ASSETS |
|
|
|
(6,096) |
|
|
142,697 |
|
| TOTAL ASSETS LESS CURRENT LIABILITIES |
|
|
|
10,040 |
|
|
163,445 |
|
| Provisions for liabilities |
|
|
|
(3,688) |
|
|
(4,819) |
|
| NET ASSETS |
|
|
|
£ 6,352 |
|
|
£ 158,626 |
|
|
|
|
|
|
|
|
| CAPITAL AND RESERVES |
| Called up share capital |
|
|
|
10 |
|
|
10 |
| Profit and loss account |
|
|
|
6,342 |
|
|
158,616 |
|
| SHAREHOLDERS' FUNDS |
|
|
|
£ 6,352 |
|
|
£ 158,626 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account is not delivered to Companies House. |
|
|
| Mr D J Nicholls |
| Director |
| Approved by the board on 25 November 2025 |
|
| ADDISCOMBE ENVIRONMENTAL CONSULTANTS LTD |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
|
| 1 |
ACCOUNTING POLICIES |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration receivable, net of discounts and value added taxes. Turnover from the sale of any goods is recognised when goods are delivered and legal title has passed. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Furniture and equipment |
25% p.a. on a reducing balance basis |
|
Motor vehicles |
25% p.a. on a reducing balance basis |
|
|
Investments |
|
Listed investments are measured at fair value based on a quoted market price. Changes in fair value are included in the profit and loss account. Non distributable reserves that arise from changes in valuation after related tax provisions are transferred to the fair value reserve. |
|
|
Deferred taxation |
|
Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on a non-discounted basis at the tax rates which are expected to apply in the periods when the timing differences are expected to reverse. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are taken to the profit and loss account. |
|
|
Leased assets |
|
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term. |
|
|
Pensions |
|
Contributions to defined contribution plans are charged to the profit and loss account in the period in which they are paid. |
|
| ADDISCOMBE ENVIRONMENTAL CONSULTANTS LTD |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
|
| 5 |
INVESTMENTS HELD AS CURRENT ASSETS |
2025 |
|
2024 |
|
|
|
|
|
|
£ |
|
£ |
|
Fair value |
|
Listed investments |
5 |
|
5 |
|
|
|
|
|
|
|
|
|
|
Increase/(decrease) in fair value included in the profit and loss account for the financial year |
|
Listed investments |
- |
|
(31,604) |
|
|
|
|
|
|
|
|
|
|
| 6 |
CREDITORS: amounts falling due within one year |
2025 |
|
2024 |
|
|
|
|
|
|
£ |
|
£ |
|
|
Trade creditors |
15,610 |
|
10,429 |
|
Corporation tax |
59 |
|
52,157 |
|
Other taxes and social security costs |
31,051 |
|
43,682 |
|
Other creditors |
68,032 |
|
3,507 |
|
|
|
|
|
|
£ 114,752 |
|
£ 109,775 |
|
|
|
|
|
|
|
|
|
|
| 7 |
FAIR VALUE RESERVE |
2025 |
|
2024 |
|
|
|
|
|
|
£ |
|
£ |
|
|
Brought forward |
- |
|
25,599 |
|
Transfers from/(to) profit and loss account |
- |
|
(25,599) |
|
|
Carried forward |
£ - |
|
£ - |
|
|
|
|
|
|
|
|
|
|
Transfers from/(to) the profit and loss account arise from fair value adjustments after allowing for related deferred tax. |
|
|
| 8 |
OTHER FINANCIAL COMMITMENTS |
2025 |
|
2024 |
|
|
|
|
|
|
£ |
|
£ |
|
|
Total future minimum payments under non-cancellable operating leases |
|
£ 5,000 |
|
£ 17,051 |
|
|
|
|
|
|
|
|
|
|