ACCOUNTS - Final Accounts preparation

Registered number: 05556937

ENTSORGA UK LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

ENTSORGA UK LIMITED

REGISTERED NUMBER: 05556937

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£


Current assets
Debtors due within one year	4	1,680		1,678
		1,680		1,678
Creditors due within one year	5	(213,818)		(201,132)
Net current liabilities			(212,138)		(199,454)
Total assets less current liabilities			(212,138)		(199,454)

Net liabilities			(212,138)		(199,454)

Capital and reserves
Called up share capital	6	100,000	100,000
Profit and loss account		(312,138)	(299,454)
		(212,138)	(199,454)

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 comprehensive income 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 25 September 2025.

P P Cella Mazzariol

Director

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

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ENTSORGA UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Entsorga UK Limited is a private company limited by shares incorporated in the United Kingdom and registered in England and Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS. The address of its principal place of business is Strada per Castelnuovo, S., 7, 15057 Tortona, Itay.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies.

2.2

Going concern

The company has net liabilities of £212,138 (2023: £199,454) at the balance sheet date and, in order to continue trading, is reliant upon the continued financial support of its fellow group companies. The directors have obtained written assurance from EntsorgaFin SpA, the parent company, of its intention to continue to support the company for the foreseeable future.
On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from the withdrawal of this support.

2.3

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.4

Creditors

Short term creditors are measured at the transaction price, less any impairment.

2.5

Functional and presentation currency

The company's functional and presentational currency is GBP.

Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Debtors

					2024	2023
					£	£


	Other debtors	1,680	1,678

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ENTSORGA UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4.Debtors (continued)

		1,680	1,678

5.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Amounts owed to group undertakings	201,618	178,851
Accruals and deferred income	12,200	22,281
	213,818	201,132

6.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

100,000 (2023 - 100,000) Ordinary shares of £1.00 each	100,000	100,000

7.	Related party transactions
	During the year, Entsorga UK Limited received additional interest free funding of £ (2023: £12,988) from its parent company, EntsorgaFin SpA and at the balance sheet date the company owed £ (2023: £178,851) to EntsorgaFin SpA.

8.	Controlling party

The parent company is EntsorgaFin SpA, a company incorporated in Italy, whose registered office is at Tortona (AL) - Strada per Castelnuovo S., 7/9 Share. There is no ultimate controlling party.

9.	Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 25 September 2025 by Richard Paul (Senior statutory auditor) on behalf of Nyman Libson Paul LLP.

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