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REGISTERED NUMBER: 04944994 (England and Wales)














Financial Statements

for the Year Ended 30 September 2023

for

Environmental Waste Controls Limited

Environmental Waste Controls Limited (Registered number: 04944994)

Contents of the Financial Statements
for the Year Ended 30 September 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Environmental Waste Controls Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: C P F Denham
G W Fludder
G Marshall





SECRETARY: Ms C S Skidmore





REGISTERED OFFICE: Laurel House
Kitling Road
Knowsley Business Park
Prescot
Merseyside
L34 9JA





REGISTERED NUMBER: 04944994 (England and Wales)





ACCOUNTANTS: SB&P
Chartered Accountants
Oriel House
2/8 Oriel Road
Bootle
Merseyside
L20 7EP

Environmental Waste Controls Limited (Registered number: 04944994)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 889,255 857,580

CURRENT ASSETS
Debtors 5 3,056,988 1,760,936
Cash at bank and in hand 1,268,038 1,580,106
4,325,026 3,341,042
CREDITORS
Amounts falling due within one year 6 2,435,129 1,566,470
NET CURRENT ASSETS 1,889,897 1,774,572
TOTAL ASSETS LESS CURRENT LIABILITIES 2,779,152 2,632,152

CREDITORS
Amounts falling due after more than one year 7 (220,083 ) (268,964 )

PROVISIONS FOR LIABILITIES (205,830 ) (149,063 )
NET ASSETS 2,353,239 2,214,125

CAPITAL AND RESERVES
Called up share capital 10 78,164 78,164
Share premium 515,534 515,534
Capital redemption reserve 71,720 71,720
Retained earnings 1,687,821 1,548,707
SHAREHOLDERS' FUNDS 2,353,239 2,214,125

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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.

Environmental Waste Controls Limited (Registered number: 04944994)

Balance Sheet - continued
30 September 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 February 2024 and were signed on its behalf by:




C P F Denham - Director



G W Fludder - Director


Environmental Waste Controls Limited (Registered number: 04944994)

Notes to the Financial Statements
for the Year Ended 30 September 2023


1. STATUTORY INFORMATION

Environmental Waste Controls 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
The financial statements have been prepared in accordance with applicable accounting standards including Financial Reporting Standard 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Preparation of consolidated financial statements
The financial statements contain information about Environmental Waste Controls Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover and other income
Revenue represents income receivable excluding value added tax and trade discounts, in the ordinary course of business for goods and services provided. Revenue is measured at the fair value of consideration receivable.

Revenue is recognised monthly in accordance with the terms of the contracts. The revenue from container lifts in excess of those under contract is recognised at the point when the service is performed, the revenue in short life contracts and sundry revenue is recognised when the service has been provided.

Interest receivable

Interest income from savings is recognised using the accrual basis.

Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery- Between 7% and 10% on cost
Fixtures and fittings- 20% on cost
Motor vehicles- Between 15% and 25% on cost
Equipment- 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Environmental Waste Controls Limited (Registered number: 04944994)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


2. ACCOUNTING POLICIES - continued
Tax and 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 acquired under finance leases and hire purchase contracts are capitalised in the balance sheet.

Those held under hire purchase contracts are depreciated over their estimated useful life.

Those held under finance lease are depreciated over the shorter of the lease term and the expected useful life of the asset.

The interest element of these obligations is charged to profit and loss over the relevant period. The capital element of the future payments is treated as a liability.

Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors.

Rentals payable and receivable under operating leases are charged to the profit and loss account 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.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 98 (2022 - 71 ) .

Environmental Waste Controls Limited (Registered number: 04944994)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Equipment Totals
£    £    £    £    £   
COST
At 1 October 2022 2,681,360 72,773 1,260,493 76,539 4,091,165
Additions 81,154 1,332 228,763 11,822 323,071
Disposals (98,013 ) - (132,303 ) - (230,316 )
At 30 September 2023 2,664,501 74,105 1,356,953 88,361 4,183,920
DEPRECIATION
At 1 October 2022 2,248,241 38,640 877,007 69,697 3,233,585
Charge for year 107,853 4,986 119,102 4,377 236,318
Eliminated on disposal (61,377 ) - (113,861 ) - (175,238 )
At 30 September 2023 2,294,717 43,626 882,248 74,074 3,294,665
NET BOOK VALUE
At 30 September 2023 369,784 30,479 474,705 14,287 889,255
At 30 September 2022 433,119 34,133 383,486 6,842 857,580

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 October 2022 73,372 274,370 347,742
Disposals - (23,000 ) (23,000 )
Transfer to ownership 43,977 (25,322 ) 18,655
At 30 September 2023 117,349 226,048 343,397
DEPRECIATION
At 1 October 2022 30,675 90,579 121,254
Charge for year 17,118 64,008 81,126
Eliminated on disposal - (23,000 ) (23,000 )
Transfer to ownership 3,298 (25,322 ) (22,024 )
At 30 September 2023 51,091 106,265 157,356
NET BOOK VALUE
At 30 September 2023 66,258 119,783 186,041
At 30 September 2022 42,697 183,791 226,488

Environmental Waste Controls Limited (Registered number: 04944994)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 2,716,999 1,303,917
Amounts owed by group undertakings 190,348 174,344
Amounts owed by associates 19,205 130,680
Other debtors 130,436 151,995
3,056,988 1,760,936

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Hire purchase contracts (see note 8) 86,874 73,412
Trade creditors 942,676 750,955
Amounts owed to group undertakings 183,610 151,343
Taxation and social security 486,032 246,099
Other creditors 735,937 344,661
2,435,129 1,566,470

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans 104,167 166,667
Hire purchase contracts (see note 8) 115,916 102,297
220,083 268,964

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.9.23 30.9.22
£    £   
Net obligations repayable:
Within one year 86,874 73,412
Between one and five years 115,916 102,297
202,790 175,709

Environmental Waste Controls Limited (Registered number: 04944994)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


8. LEASING AGREEMENTS - continued

Non-cancellable operating leases
30.9.23 30.9.22
£    £   
Within one year 113,000 113,000
Between one and five years 452,000 452,000
In more than five years 1,337,167 1,450,167
1,902,167 2,015,167

9. SECURED DEBTS

The following secured debts are included within creditors:

30.9.23 30.9.22
£    £   
Hire purchase contracts 202,790 175,709

The bank facilities are secured by a cross guarantee and a debenture dated 21/08/2018, creating a fixed and floating charge over the assets of the company, and contains a negative pledge.

Hire Purchase agreements are secured against the assets to which they relate.

The company's chattels (fixed assets) are subject to a legal mortgage dated 10/10/2018 in favour of William Alexander Edwards and Julia Ann Edwards via a cross guarantee for EWC Holdings Limited.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
62,614 Ordinary A £1 62,614 62,614
15,550 Ordinary B £1 15,550 15,550
78,164 78,164

Ordinary A and Ordinary B shares rank parri passu in all respects and carry the rights to one vote per share.

Environmental Waste Controls Limited (Registered number: 04944994)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

30.9.23 30.9.22
£    £   
C P F Denham
Balance outstanding at start of year 9,599 -
Amounts advanced - 10,536
Amounts repaid (9,599 ) (937 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 9,599

G W Fludder
Balance outstanding at start of year - -
Amounts advanced - 56,000
Amounts repaid - (56,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -