Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-302025-05-19truefalse2023-12-01Treatment and disposal of non-hazardous waste3829trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05647893 2023-12-01 2024-11-30 05647893 2022-12-01 2023-11-30 05647893 2024-11-30 05647893 2023-11-30 05647893 c:Director2 2023-12-01 2024-11-30 05647893 d:Buildings 2023-12-01 2024-11-30 05647893 d:Buildings 2024-11-30 05647893 d:Buildings 2023-11-30 05647893 d:Buildings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 05647893 d:Buildings d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 05647893 d:Buildings d:ShortLeaseholdAssets 2023-12-01 2024-11-30 05647893 d:PlantMachinery 2023-12-01 2024-11-30 05647893 d:PlantMachinery 2024-11-30 05647893 d:PlantMachinery 2023-11-30 05647893 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 05647893 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 05647893 d:MotorVehicles 2023-12-01 2024-11-30 05647893 d:MotorVehicles 2024-11-30 05647893 d:MotorVehicles 2023-11-30 05647893 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 05647893 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 05647893 d:FurnitureFittings 2023-12-01 2024-11-30 05647893 d:FurnitureFittings 2024-11-30 05647893 d:FurnitureFittings 2023-11-30 05647893 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 05647893 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 05647893 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 05647893 d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 05647893 d:Goodwill 2024-11-30 05647893 d:Goodwill 2023-11-30 05647893 d:CurrentFinancialInstruments 2024-11-30 05647893 d:CurrentFinancialInstruments 2023-11-30 05647893 d:Non-currentFinancialInstruments 2024-11-30 05647893 d:Non-currentFinancialInstruments 2023-11-30 05647893 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 05647893 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 05647893 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 05647893 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 05647893 d:ShareCapital 2024-11-30 05647893 d:ShareCapital 2023-11-30 05647893 d:RetainedEarningsAccumulatedLosses 2024-11-30 05647893 d:RetainedEarningsAccumulatedLosses 2023-11-30 05647893 c:FRS102 2023-12-01 2024-11-30 05647893 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 05647893 c:FullAccounts 2023-12-01 2024-11-30 05647893 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 05647893 d:WithinOneYear 2024-11-30 05647893 d:WithinOneYear 2023-11-30 05647893 d:AcceleratedTaxDepreciationDeferredTax 2024-11-30 05647893 d:AcceleratedTaxDepreciationDeferredTax 2023-11-30 05647893 d:TaxLossesCarry-forwardsDeferredTax 2024-11-30 05647893 d:TaxLossesCarry-forwardsDeferredTax 2023-11-30 05647893 d:OtherDeferredTax 2024-11-30 05647893 d:OtherDeferredTax 2023-11-30 05647893 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-11-30 05647893 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-11-30 05647893 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 05647893










WHITKIRK WASTE SOLUTIONS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
WHITKIRK WASTE SOLUTIONS LIMITED
REGISTERED NUMBER: 05647893

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
4,752,919
3,762,793

Current assets
  

Stocks
  
27,400
31,700

Debtors: amounts falling due within one year
 6 
1,291,203
1,010,935

Cash at bank and in hand
  
685,085
799,149

  
2,003,688
1,841,784

Creditors: amounts falling due within one year
 7 
(1,667,303)
(1,608,649)

Net current assets
  
 
 
336,385
 
 
233,135

Total assets less current liabilities
  
5,089,304
3,995,928

Creditors: amounts falling due after more than one year
 8 
(494,980)
(239,613)

Provisions for liabilities
  

Deferred tax
 9 
(864,170)
(647,848)

Net assets
  
3,730,154
3,108,467


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
3,730,152
3,108,465

  
3,730,154
3,108,467


Page 1

 
WHITKIRK WASTE SOLUTIONS LIMITED
REGISTERED NUMBER: 05647893
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 19 May 2025.




J W Bowring
Director

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
WHITKIRK WASTE SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Whitkirk Waste Solutions Limited is a private company limited by shares, incorporated in England and Wales (registered number: 05647893). Its registered office is Windmill House Farm, Forest Road, Warsop, Nottinghamshire, NG20 0EP. The principal activity of the Company continued to be that of environmental waste collection and disposal.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Revenue

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 as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Page 3

 
WHITKIRK WASTE SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet 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 Balance Sheet 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.

 
2.6

Intangible assets

Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of Income and Retained Earnings over its useful economic life which is 10 years.

Page 4

 
WHITKIRK WASTE SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.7

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, as follows.

The depreciation rates used are:

Short Term Leasehold Property
 -
15% reducing balance
Plant and machinery
 -
20 - 25% reducing balance
Motor vehicles
 -
20 - 25% reducing balance
Fixtures and fittings
 -
15% reducing balance

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.

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
Page 5

 
WHITKIRK WASTE SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties, and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 


3.


Employees

The average monthly number of employees, including directors, during the year was 38 (2023 - 29).

Page 6

 
WHITKIRK WASTE SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 December 2023
40,000



At 30 November 2024

40,000



Amortisation


At 1 December 2023
40,000



At 30 November 2024

40,000



Net book value



At 30 November 2024
-



At 30 November 2023
-



Page 7

 
WHITKIRK WASTE SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Tangible fixed assets





Land
Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£
£



Cost


At 1 December 2023
1,030,891
5,081,594
125,116
89,352
6,326,953


Additions
-
1,832,350
129,226
12,432
1,974,008


Disposals
-
(302,775)
-
-
(302,775)



At 30 November 2024

1,030,891
6,611,169
254,342
101,784
7,998,186



Depreciation


At 1 December 2023
-
2,481,784
28,117
54,259
2,564,160


Charge for the year on owned assets
-
473,575
35,471
5,266
514,312


Charge for the year on financed assets
-
330,873
-
-
330,873


Disposals
-
(164,078)
-
-
(164,078)



At 30 November 2024

-
3,122,154
63,588
59,525
3,245,267



Net book value



At 30 November 2024
1,030,891
3,489,015
190,754
42,259
4,752,919



At 30 November 2023
1,030,891
2,599,810
96,999
35,093
3,762,793

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Plant and machinery
1,738,506
1,021,887

Page 8

 
WHITKIRK WASTE SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

6.


Debtors

2024
2023
£
£


Trade debtors
1,181,357
923,587

Other debtors
70,002
51,061

Prepayments and accrued income
39,844
36,287

1,291,203
1,010,935



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
-
184,273

Trade creditors
250,806
215,900

Corporation tax
-
84,333

Other taxation and social security
92,171
166,337

Obligations under finance lease and hire purchase contracts
553,654
321,546

Other creditors
409,231
408,990

Accruals and deferred income
361,441
227,270

1,667,303
1,608,649



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
494,980
239,613


Included within creditors due within, and after more than one year, are bank loans and obligations under hire purchase contracts on which security has been given.

Page 9

 
WHITKIRK WASTE SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

9.


Deferred taxation




2024


£






At beginning of year
647,848


Charged to profit or loss
216,322



At end of year
864,170

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
911,320
648,246

Tax losses carried forward
(46,727)
-

Movement in provisions
(423)
(398)

864,170
647,848


10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £48,271 (2023 - £34,754). Contributions totalling £3,953 (2023 - £3,711) were payable to the fund at the balance sheet date and are included in creditors.


11.


Commitments under operating leases

At 30 November 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
-
7,200

 
Page 10