Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2022-07-01No description of principal activity1true1true 12649994 2022-07-01 2023-06-30 12649994 2021-07-01 2022-06-30 12649994 2023-06-30 12649994 2022-06-30 12649994 c:Director1 2022-07-01 2023-06-30 12649994 d:CurrentFinancialInstruments 2023-06-30 12649994 d:CurrentFinancialInstruments 2022-06-30 12649994 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12649994 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 12649994 d:ShareCapital 2023-06-30 12649994 d:ShareCapital 2022-06-30 12649994 d:RetainedEarningsAccumulatedLosses 2023-06-30 12649994 d:RetainedEarningsAccumulatedLosses 2022-06-30 12649994 c:FRS102 2022-07-01 2023-06-30 12649994 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 12649994 c:FullAccounts 2022-07-01 2023-06-30 12649994 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number: 12649994









FIRST WASTE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
FIRST WASTE LIMITED
REGISTERED NUMBER: 12649994

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
12,486
12,486

Cash at bank and in hand
 5 
15
3,988

  
12,501
16,474

Creditors: amounts falling due within one year
 6 
(13,374)
(17,115)

Net current liabilities
  
 
 
(873)
 
 
(641)

Total assets less current liabilities
  
(873)
(641)

  

Net liabilities
  
(873)
(641)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(874)
(642)

  
(873)
(641)


Page 1

 
FIRST WASTE LIMITED
REGISTERED NUMBER: 12649994
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 March 2024.




M Grossman
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
FIRST WASTE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

First Waste Limited is a private company limited by shares. The company is incorporated in England
and Wales and its registered office is 5 Stirling Court Yard, Stirling Way, Borehamwood, England, WD6 2FX .The Registration number is 12649994.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company's liabilities exceed its assets, however, the company retains the financial support of its shareholder and as such the director considers it appropriate to prepare the accounts on a going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 3

 
FIRST WASTE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 
FIRST WASTE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


Debtors

2023
2022
£
£


Trade debtors
120
120

Other debtors
12,366
12,366

12,486
12,486



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
15
3,988

15
3,988



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
9,404
13,454

Other taxation and social security
1,770
2,460

Accruals and deferred income
2,200
1,201

13,374
17,115


 
Page 5