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REGISTERED NUMBER: 12894391 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Waste Investigations Support &
Enforcement Ltd

Waste Investigations Support &
Enforcement Ltd (Registered number: 12894391)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Waste Investigations Support &
Enforcement Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: C Buchanan
J G Dunne
W Hodgson





REGISTERED OFFICE: 9 Waterside Court
St. Helens
WA9 1UA





REGISTERED NUMBER: 12894391 (England and Wales)





ACCOUNTANTS: EBA
Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR

Waste Investigations Support &
Enforcement Ltd (Registered number: 12894391)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 34,000 -
Tangible assets 5 91,164 84,151
125,164 84,151

CURRENT ASSETS
Debtors 6 738,518 265,685
Cash at bank 549,593 420,961
1,288,111 686,646
CREDITORS
Amounts falling due within one year 7 1,156,303 530,553
NET CURRENT ASSETS 131,808 156,093
TOTAL ASSETS LESS CURRENT
LIABILITIES

256,972

240,244

PROVISIONS FOR LIABILITIES 22,791 20,542
NET ASSETS 234,181 219,702

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 234,178 219,699
234,181 219,702

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Waste Investigations Support &
Enforcement Ltd (Registered number: 12894391)

Balance Sheet - continued
30 September 2024


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 Board of Directors and authorised for issue on 20 May 2025 and were signed on its behalf by:




C Buchanan - Director



J G Dunne - Director


Waste Investigations Support &
Enforcement Ltd (Registered number: 12894391)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Waste Investigations Support & Enforcement 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.

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.

Intangible assets
The directors do not consider there to be any impairment of intangible assets.

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 etc - 25% on cost, 20% on reducing balance and 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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Waste Investigations Support &
Enforcement Ltd (Registered number: 12894391)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 107 (2023 - 60 ) .

4. INTANGIBLE FIXED ASSETS
Intangible
assets
£
COST
Additions 34,000
At 30 September 2024 34,000
NET BOOK VALUE
At 30 September 2024 34,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 October 2023 138,510
Additions 32,984
At 30 September 2024 171,494
DEPRECIATION
At 1 October 2023 54,359
Charge for year 25,971
At 30 September 2024 80,330
NET BOOK VALUE
At 30 September 2024 91,164
At 30 September 2023 84,151

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Trade debtors 146,608 252,012
Amounts owed by group undertakings 45,000 -
Other debtors 546,910 13,673
738,518 265,685

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Trade creditors 179,910 92,245
Taxation and social security 337,989 245,802
Other creditors 638,404 192,506
1,156,303 530,553

Waste Investigations Support &
Enforcement Ltd (Registered number: 12894391)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£ £
W Hodgson
Balance outstanding at start of year 2,192 6,501
Amounts advanced 62,732 9,694
Amounts repaid - (14,003 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 64,924 2,192

C Buchanan
Balance outstanding at start of year - -
Amounts advanced 88,412 -
Amounts repaid (50 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 88,362 -

J G Dunne
Balance outstanding at start of year - -
Amounts advanced 26,843 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 26,843 -

9. ULTIMATE CONTROLLING PARTY

The issued share capital is held by WISE Services Group Limited, a company which is controlled by the directors.