Company registration number 06810638 (England and Wales)
ANGLIAN PLANT & RECYCLING LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
PAGES FOR FILING WITH REGISTRAR
ANGLIAN PLANT & RECYCLING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ANGLIAN PLANT & RECYCLING LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2023
30 November 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
4
41,655
59,461
Investments
5
57,972
57,972
99,627
117,433
Current assets
Debtors
6
188,912
176,733
Cash at bank and in hand
15
92
188,927
176,825
Creditors: amounts falling due within one year
7
(159,021)
(159,021)
Net current assets
29,906
17,804
Net assets
129,533
135,237
Capital and reserves
Called up share capital
1,226
1,226
Profit and loss reserves
128,307
134,011
Total equity
129,533
135,237

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 5 August 2024 and are signed on its behalf by:
Mr L M Storer
Director
Company registration number 06810638 (England and Wales)
ANGLIAN PLANT & RECYCLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 2 -
1
Accounting policies
Company information

Anglian Plant & Recycling Limited is a private company limited by shares incorporated in England and Wales. The registered office is Anglian Business Centre, West Carr Road, Attleborough, NR17 1AN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Business combinations

The cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill.

 

The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date.

 

Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date.

 

Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
5% reducing balance basis
Motor vehicles
20% reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

ANGLIAN PLANT & RECYCLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
1
Accounting policies
(Continued)
- 3 -

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
-
0
-
0
ANGLIAN PLANT & RECYCLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 4 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2022
157,178
Disposals
(58,720)
At 30 November 2023
98,458
Depreciation and impairment
At 1 December 2022
97,717
Depreciation charged in the year
5,518
Eliminated in respect of disposals
(46,432)
At 30 November 2023
56,803
Carrying amount
At 30 November 2023
41,655
At 30 November 2022
59,461
5
Fixed asset investments
2023
2022
£
£
Shares in group undertakings and participating interests
57,972
57,972
6
Debtors
2023
2022
Amounts falling due within one year:
£
£
Other debtors
14,004
-
0
2023
2022
Amounts falling due after more than one year:
£
£
Amounts owed by group undertakings
174,908
176,733
Total debtors
188,912
176,733
ANGLIAN PLANT & RECYCLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 5 -
7
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
2,400
2,400
Taxation and social security
49,832
49,832
Other creditors
106,789
106,789
159,021
159,021
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Craig Symonds
Statutory Auditor:
Mapus-Smith & Lemmon LLP
Date of audit report:
6 August 2024
9
Parent company

The entity is exempt from the requirement to prepare group accounts because itself is a subsidiary undertaking. The entities parent company, Anglian Waste Recycling Group Limited has drawn up group accounts and these are available from the registered office.

The following are the parents of the largest and smallest groups in which this company's results are consolidated:

Largest group
Smallest group
2023-11-302022-12-01false06 August 2024CCH SoftwareCCH Accounts Production 2024.100No description of principal activityThis audit opinion is unqualifiedMr R EastaffMr L M StorerMrs T Storerfalsefalse068106382022-12-012023-11-30068106382023-11-30068106382022-11-3006810638core:OtherPropertyPlantEquipment2023-11-3006810638core:OtherPropertyPlantEquipment2022-11-3006810638core:CurrentFinancialInstrumentscore:WithinOneYear2023-11-3006810638core:CurrentFinancialInstrumentscore:WithinOneYear2022-11-3006810638core:CurrentFinancialInstruments2023-11-3006810638core:CurrentFinancialInstruments2022-11-3006810638core:ShareCapital2023-11-3006810638core:ShareCapital2022-11-3006810638core:RetainedEarningsAccumulatedLosses2023-11-3006810638core:RetainedEarningsAccumulatedLosses2022-11-3006810638bus:Director22022-12-012023-11-3006810638core:PlantMachinery2022-12-012023-11-3006810638core:MotorVehicles2022-12-012023-11-30068106382021-12-012022-11-3006810638core:OtherPropertyPlantEquipment2022-11-3006810638core:OtherPropertyPlantEquipment2022-12-012023-11-3006810638core:WithinOneYear2023-11-3006810638core:WithinOneYear2022-11-3006810638core:Non-currentFinancialInstruments2023-11-3006810638core:Non-currentFinancialInstruments2022-11-3006810638bus:PrivateLimitedCompanyLtd2022-12-012023-11-3006810638bus:SmallCompaniesRegimeForAccounts2022-12-012023-11-3006810638bus:FRS1022022-12-012023-11-3006810638bus:Audited2022-12-012023-11-3006810638bus:Director12022-12-012023-11-3006810638bus:Director32022-12-012023-11-3006810638bus:FullAccounts2022-12-012023-11-30xbrli:purexbrli:sharesiso4217:GBP