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Company registration number: 12894391

Waste Investigations Support & Enforcement Ltd

Filleted Unaudited Financial Statements

for the Year Ended 30 September 2023

 

Waste Investigations Support & Enforcement Ltd

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 9

 

Waste Investigations Support & Enforcement Ltd

Company Information

Directors

Mr J Dunne

Mr C Buchanan

Mr W Hodgeson

Registered office

9 Waterside Court
St Helens
WA9 1UA

Accountants

BK Plus Limited
Chartered Certified Accountants
7 Waterside Court
St. Helens
Merseyside
WA9 1UA

 

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Waste Investigations Support & Enforcement Ltd
for the Year Ended 30 September 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Waste Investigations Support & Enforcement Ltd for the year ended 30 September 2023 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Waste Investigations Support & Enforcement Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Waste Investigations Support & Enforcement Ltd and state those matters that we have agreed to state to the Board of Directors of Waste Investigations Support & Enforcement Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Waste Investigations Support & Enforcement Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Waste Investigations Support & Enforcement Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Waste Investigations Support & Enforcement Ltd. You consider that Waste Investigations Support & Enforcement Ltd 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 accounts of Waste Investigations Support & Enforcement Ltd. 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 accounts.

......................................

BK Plus Limited
Chartered Certified Accountants
7 Waterside Court
St. Helens
Merseyside
WA9 1UA

5 August 2024

 

Waste Investigations Support & Enforcement Ltd

(Registration number: 12894391)
Balance Sheet as at 30 September 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

84,151

56,795

Current assets

 

Debtors

5

265,685

281,801

Cash at bank and in hand

 

420,961

346,501

 

686,646

628,302

Creditors: Amounts falling due within one year

6

(530,553)

(390,895)

Net current assets

 

156,093

237,407

Total assets less current liabilities

 

240,244

294,202

Provisions for liabilities

(20,542)

(10,791)

Net assets

 

219,702

283,411

Capital and reserves

 

Called up share capital

3

3

Retained earnings

219,699

283,408

Shareholders' funds

 

219,702

283,411

For the financial year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

Waste Investigations Support & Enforcement Ltd

(Registration number: 12894391)
Balance Sheet as at 30 September 2023

Approved and authorised by the Board on 5 August 2024 and signed on its behalf by:
 

.........................................
Mr C Buchanan
Director

   
     
 

Waste Investigations Support & Enforcement Ltd

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

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
9 Waterside Court
St Helens
WA9 1UA

These financial statements were authorised for issue by the Board on 5 August 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax has not been discounted.

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

 

Waste Investigations Support & Enforcement Ltd

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures & fittings

15% reducing balance

Office equipment

33% straight line

Motor vehicle

20% reducing balance

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 60 (2022 - 40).

 

Waste Investigations Support & Enforcement Ltd

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

4

Tangible assets

Fixtures and fittings
£

Office equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 October 2022

10,996

35,334

29,802

76,132

Additions

26,427

35,951

-

62,378

At 30 September 2023

37,423

71,285

29,802

138,510

Depreciation

At 1 October 2022

2,084

17,253

-

19,337

Charge for the year

5,301

23,761

5,960

35,022

At 30 September 2023

7,385

41,014

5,960

54,359

Carrying amount

At 30 September 2023

30,038

30,271

23,842

84,151

At 30 September 2022

8,912

18,081

29,802

56,795

5

Debtors

2023
£

2022
£

Trade debtors

252,012

265,893

Other debtors

13,673

15,908

265,685

281,801

 

Waste Investigations Support & Enforcement Ltd

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

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Trade creditors

92,245

71,012

Corporation tax

28,486

52,910

Other creditors

409,822

266,973

530,553

390,895

7

Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £85,514 (2022 - £74,128).

8

Related party transactions

Transactions with directors

2023

At 1 October 2022
£

Advances to director
£

Repayments by director
£

At 30 September 2023
£

Mr W Hodgeson

Directors loan account

6,501

9,694

(14,003)

2,192

         
       

Mr C Buchanan

Directors loan account

1,639

-

(1,639)

-

         
       

 

Waste Investigations Support & Enforcement Ltd

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

 

2022

At 1 October 2021
£

Advances to director
£

At 30 September 2022
£

Mr W Hodgeson

Directors loan account

-

6,501

6,501

       
     

Mr C Buchanan

Directors loan account

-

1,639

1,639

       
     

 

The above loans are unsecured, interest free and repayable on demand. All the figures are disclosed on an aggregate basis. The loans were repaid shortly after the year end.