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REGISTERED NUMBER: 11096404 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

SA Waste & Groundworks Ltd

SA Waste & Groundworks Ltd (Registered number: 11096404)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

SA Waste & Groundworks Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: S T Arkle





REGISTERED OFFICE: 3 Berrymoor Court
Northumberland Business Park
Cramlington
Northumberland
NE23 7RZ





REGISTERED NUMBER: 11096404 (England and Wales)





ACCOUNTANTS: AWS Accountancy Limited
3 Berrymoor Court
Northumberland Business Park
Cramlington
Northumberland
NE23 7RZ

SA Waste & Groundworks Ltd (Registered number: 11096404)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 130,643 62,984

CURRENT ASSETS
Debtors 5 35,553 6,986
Cash at bank 50,003 117,845
85,556 124,831
CREDITORS
Amounts falling due within one year 6 57,271 57,501
NET CURRENT ASSETS 28,285 67,330
TOTAL ASSETS LESS CURRENT
LIABILITIES

158,928

130,314

CREDITORS
Amounts falling due after more than
one year

7

(36,216

)

(24,167

)

PROVISIONS FOR LIABILITIES 8 (24,822 ) (11,930 )
NET ASSETS 97,890 94,217

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 97,790 94,117
SHAREHOLDERS' FUNDS 97,890 94,217

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

SA Waste & Groundworks Ltd (Registered number: 11096404)

Balance Sheet - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 September 2024 and were signed by:





S T Arkle - Director


SA Waste & Groundworks Ltd (Registered number: 11096404)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

SA Waste & Groundworks Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

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

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.

SA Waste & Groundworks Ltd (Registered number: 11096404)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£ £ £ £
COST
At 1 January 2023 72,326 42,269 - 114,595
Additions 37,996 91,194 1,084 130,274
Disposals (7,000 ) (26,270 ) - (33,270 )
At 31 December 2023 103,322 107,193 1,084 211,599
DEPRECIATION
At 1 January 2023 32,068 19,543 - 51,611
Charge for year 18,715 24,526 163 43,404
Eliminated on disposal (3,605 ) (10,454 ) - (14,059 )
At 31 December 2023 47,178 33,615 163 80,956
NET BOOK VALUE
At 31 December 2023 56,144 73,578 921 130,643
At 31 December 2022 40,258 22,726 - 62,984

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£ £
Trade debtors 16,548 600
Wages overpaid 423 -
CIS tax recoverable 46 -
Prepayments 3,970 3,986
Other debtors 14,566 2,400
35,553 6,986

SA Waste & Groundworks Ltd (Registered number: 11096404)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£ £
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 6,480 -
Trade creditors 9,156 4,246
Tax - 12,166
Social security and other taxes - 192
VAT 3,451 7,934
Other creditors 308 308
Directors' loan accounts 27,016 19,955
Accrued expenses 860 2,700
57,271 57,501

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.23 31.12.22
£ £
Bank loans 15,156 24,167
Hire purchase contracts 21,060 -
36,216 24,167

8. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£ £
Deferred tax
Accelerated capital allowances 24,822 11,930

Deferred tax
£
Balance at 1 January 2023 11,930
Charge to Income Statement during year 12,892
Balance at 31 December 2023 24,822

SA Waste & Groundworks Ltd

Report of the Accountants to the Director of
SA Waste & Groundworks Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2023 set out on pages one to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






AWS Accountancy Limited
3 Berrymoor Court
Northumberland Business Park
Cramlington
Northumberland
NE23 7RZ


26 September 2024