Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-311truetrue2023-09-01falseNo description of principal activity1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10066916 2023-09-01 2024-08-31 10066916 2024-08-31 10066916 2022-09-01 2023-08-31 10066916 2023-08-31 10066916 c:Director1 2023-09-01 2024-08-31 10066916 c:RegisteredOffice 2023-09-01 2024-08-31 10066916 d:PlantMachinery 2023-09-01 2024-08-31 10066916 d:PlantMachinery 2024-08-31 10066916 d:PlantMachinery 2023-08-31 10066916 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 10066916 d:MotorVehicles 2023-09-01 2024-08-31 10066916 d:MotorVehicles 2024-08-31 10066916 d:MotorVehicles 2023-08-31 10066916 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 10066916 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 10066916 d:CurrentFinancialInstruments 2024-08-31 10066916 d:CurrentFinancialInstruments 2023-08-31 10066916 d:Non-currentFinancialInstruments 2024-08-31 10066916 d:Non-currentFinancialInstruments 2023-08-31 10066916 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 10066916 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 10066916 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 10066916 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 10066916 d:ShareCapital 2024-08-31 10066916 d:ShareCapital 2023-08-31 10066916 d:RetainedEarningsAccumulatedLosses 2024-08-31 10066916 d:RetainedEarningsAccumulatedLosses 2023-08-31 10066916 c:FRS102 2023-09-01 2024-08-31 10066916 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10066916 c:FullAccounts 2023-09-01 2024-08-31 10066916 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10066916 2 2023-09-01 2024-08-31 10066916 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company registration number: 10066916







UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 AUGUST 2024


ROXBURGHE RECYCLING LIMITED






































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ROXBURGHE RECYCLING LIMITED
 


 
COMPANY INFORMATION


Director
S J Hayden-Stapf 




Registered number
10066916



Registered office
Suite A, 1st Floor
Midas House

62 Goldsworth House

Woking

Surrey

GU21 6LQ




Accountants
Menzies LLP
Chartered Accountants

1st Floor

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


ROXBURGHE RECYCLING LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6

 


ROXBURGHE RECYCLING LIMITED
REGISTERED NUMBER:10066916



STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
159,039
133,142

  
159,039
133,142

Current assets
  

Debtors: amounts falling due within one year
 5 
104,040
238,893

Cash at bank and in hand
  
231,470
84,249

  
335,510
323,142

Creditors: amounts falling due within one year
 6 
(414,199)
(397,135)

Net current liabilities
  
 
 
(78,689)
 
 
(73,993)

Total assets less current liabilities
  
80,350
59,149

Creditors: amounts falling due after more than one year
 7 
(9,167)
(19,167)

Provisions for liabilities
  

Deferred tax
  
(32,934)
(25,134)

  
 
 
(32,934)
 
 
(25,134)

Net assets
  
38,249
14,848


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
38,247
14,846

  
38,249
14,848

Page 1

 


ROXBURGHE RECYCLING LIMITED
REGISTERED NUMBER:10066916


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

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 period 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 14 February 2025.




................................................
S J Hayden-Stapf
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 


ROXBURGHE RECYCLING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

1.


General information

Roxburghe Recycling Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office is disclosed on the company information page. The company's principal place of business is Bagshot House, 37-39 High Street, Bagshot, Surrey GU19 5AF.

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

Revenue recognition

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 either as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
Revenue from the disposal of non-hazardous waste is recognised in the period in which the services are provided, when the amount of revenue can be reliably measured and it is probable that the Company will receive the consideration due.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 3

 


ROXBURGHE RECYCLING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
over 10 years
Motor vehicles
-
over 5 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the period was 1 (2023 - 1).

Page 4

 


ROXBURGHE RECYCLING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 September 2023
178,750
-
178,750


Additions
7,500
41,913
49,413



At 31 August 2024

186,250
41,913
228,163



Depreciation


At 1 September 2023
45,608
-
45,608


Charge for the period on owned assets
18,626
4,890
23,516



At 31 August 2024

64,234
4,890
69,124



Net book value



At 31 August 2024
122,016
37,023
159,039



At 31 August 2023
133,142
-
133,142


5.


Debtors

2024
2023
£
£


Trade debtors
53,185
27,116

Other debtors
50,855
211,777

104,040
238,893



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
297,580
287,785

Other taxation and social security
2,985
-

Other creditors
100,134
96,500

Accruals and deferred income
3,500
2,850

414,199
397,135


Page 5

 


ROXBURGHE RECYCLING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
9,167
19,167

9,167
19,167



8.


Transactions with directors

During the year the following transactions with director took place:


Brought Forward 1 September 2023
Advance/ Credit
Repaid
Carried Forward 31 August 2024
£
£
£
£

Director loan
150,000
20,000
(150,000)
20,000
150,000
20,000
(150,000)
20,000

No interest was charged in the year.  The directors loan was fully repaid on 10 February 2025.

 
Page 6