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Registered number: 03501825














THANET WASTE SERVICES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

 
THANET WASTE SERVICES LIMITED
 

COMPANY INFORMATION


Directors
Mr L Ray 
Mrs L Ray 
Mr S Ray 
Mr W Ray 
Mr P Friend 




Registered number
03501825



Registered office
Henwood House
Henwood

Ashford

Kent

TN24 8DH




Trading Address
Richborough Hall
Ramsgate Road

Sandwich

Kent

CT13 9NW






Independent auditors
Magee Gammon Corporate Limited
Chartered Accountants & Statutory Auditors

Henwood House

Henwood

Ashford

Kent

TN24 8DH




Bankers
Handelsbanken plc
2nd Floor

Riverside House

40-46 High Street

Maidstone

Kent

ME14 1JH





 
THANET WASTE SERVICES LIMITED
 

CONTENTS



Page
Strategic report
 
1 - 3
Directors' report
 
4 - 5
Independent auditors' report
 
6 - 9
Statement of income and retained earnings
 
10
Balance sheet
 
11
Notes to the financial statements
 
12 - 30


 
THANET WASTE SERVICES LIMITED
 

STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Introduction
 
The directors present their strategic report for the company for the year ended 31 December 2024.

Business review
 
The results for the company show a pre-tax profit of £219,667 (2023: profit of £396,562) for the year and sales of £17,820,028 (2023: £19,265,099).
Thanet Waste Services Limited is both a parent and a subsidiary company. One of its subsidiary companies  traded during the year. All of its other subsidiary companies were dormant during the financial year. The results of the subsidiary companies are not included in the results of these financial statements. Separate financial statements have been prepared for each subsidiary company, as well as all group company results being reflected in the consolidated financial statements of the ultimate parent undertaking, 1948 Group Limited. 
      
Despite current market conditions, the company has had a successful year. The company achieved a level of turnover during the year lower than that of the previous financial year but the directors consider that the company is well placed for the forthcoming year and going forward.

Principal risks and uncertainties
 
The management of the business and the execution of the company's strategy are subject to a number of risks.
Risks are formally reviewed by the Board and appropriate processes put in place to monitor and mitigate them. If more than one event occurs, it is possible that the overall effect of such events would compound the possible adverse effects on the company. The key business risks affecting the company are set out below.
                 
Competition                
The company operates in a competitive market particularly with regard to pricing and service. This results not only in downward pressure on margins but also the risk of not attracting new contracts. In order to mitigate this risk the company's management regularly review results of the company throughout the year and try to address any factors identified that have arisen which are considered inefficient or could impact upon results further if changes are not made.             
                 
Employee Skills and Retention
The company's performance depends largely on its general manager, operations staff and other key employees.  The loss of these individuals and the inability to recruit people with the right experience and skills from the local community could adversely impact the company's results. The Board continues to monitor salaries of key personnel to ensure salaries paid remain current and at expected market levels and staff are appropriately rewarded, thus helping to motivate and retain key individuals.

Page 1

 
THANET WASTE SERVICES LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Financial key performance indicators
 
The company monitors the overall progress and the individual strategic elements by reference to the following KPIs.   
                 
Performance together with historical data is set out in the table below:
Growth in sales
Year on year sales growth expressed as a percentage.
(Reduction)/growth in sales for 2024 is (7.50%) compared with 7.67% in 2023.
Gross profit
Gross profit is the ratio of profit on sale of products and services, expressed as a percentage. The gross margin has increased upon last year and percentages are in line with expectations and action has been taken to improve the position in the following year.
Gross profit percentage for 2024 is 17.60% compared with 17.20% for 2023.
Return on invested capital
Operating profit expressed as a percentage of net assets. Return on invested capital is in line with our expectations although the return has increased upon that achieved in the comparative year.
Return on invested capital for 2024 is 9.89% compared with 15.63% in 2023.

Other key performance indicators
 
Given the straight forward nature of the business activities, the directors are of the opinion that disclosure of any other KPIs is not necessary for an understanding of the results of the company.

Financial risk management

The company's funding, liquidity and exposure to interest rate risks are managed by the directors of the company. The management of this is conducted within a framework of policies and guidelines authorised by the board of the company.             
                 
The company's financial instruments comprise borrowings, cash and liquid resources, and various items such as trade debtors and trade creditors that arise directly from its operating activities. The main purpose of the financial instruments is to raise finance for the company's operations.      
                 
This is particularly relevant with regard to the parent undertaking 1948 Group Limited. Although the company has   capital expenditure, the premises used by the company are funded by and reported in the financial statements of 1948 Group Limited.
The company publishes its financial statements in pounds sterling and although there are some foreign currency transactions, the foreign currency risk is considered minimal.       
                 
It is, and has been throughout the year under review, the company's policy that no trading in financial instruments shall be undertaken.           
                 
The main risks arising from the company's financial instruments are interest rate and liquidity risk. The board of directors reviews and agrees policies for managing each of these risks and they are summarised as follows:-
 
Page 2

 
THANET WASTE SERVICES LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Financial risk management (continued)
Credit risk            
The main exposure the company has to credit risk is that arising from credit sales. The credit risk of new customers is assessed routinely and appropriate levels of trading permitted based on the results of credit rating reviews. At the year end date, the maximum exposure to credit risk is represented by the carrying amount of each financial asset in the Balance Sheet.           
Liquidity and cashflow risk             
As regards liquidity, the company's policy throughout the year has been to ensure continuity of funding.  
Interest rate risk
The company finances its operations primarily through bank borrowings and hire purchase and finance lease agreements. The bank borrowings are at floating rates based principally on Bank of England base rates, and finance agreements at fixed rates.          
                 
The board will consider the appropriateness of financing should the operations change significantly in size or nature.



This report was approved by the board on 26 September 2025 and signed on its behalf.



................................................
Mr S Ray
Director

Page 3

 
THANET WASTE SERVICES LIMITED
 

 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the Company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements and other information included in Directors' Reports may differ from legislation in other jurisdictions.

Results and dividends

The profit for the year, after taxation, amounted to £229,553 (2023 -£242,760).

No dividends were paid during the year. The directors do not recommend the payment of any further dividends for the year.

Directors

The directors who served during the year were:

Mr L Ray 
Mrs L Ray 
Mr S Ray 
Mr W Ray 
Mr P Friend 

Page 4

 
THANET WASTE SERVICES LIMITED
 

 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Future developments

The main focus for the forthcoming year is continued increase of output from the washplant and utilising the facility to it's full potential. The company has also invested in new lorries and plant which will contribute towards the continued expansion of trade and providing reliable services.
Despite the uncertain global economic outlook, going forward, the company predicts modest growth in turnover, but also expects continued pressure on margins.
The directors are satisfied with the financial position of the company and continue to look to the future with optimism.               

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Matters covered in the strategic report

Financial risk management objectives and policies of the company are detailed in the Strategic Report.

Auditors

The auditorsMagee Gammon Corporate Limitedwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 26 September 2025 and signed on its behalf.
 





................................................
Mr S Ray
Director

Page 5

 
THANET WASTE SERVICES LIMITED
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THANET WASTE SERVICES LIMITED
 

Opinion


We have audited the financial statements of Thanet Waste Services Limited (the 'Company') for the year ended 31 December 2024, which comprise the Statement of Income and Retained Earnings, the Balance Sheet and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Page 6

 
THANET WASTE SERVICES LIMITED
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THANET WASTE SERVICES LIMITED (CONTINUED)


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 7

 
THANET WASTE SERVICES LIMITED
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THANET WASTE SERVICES LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Capability of the audit in detecting irregularities including fraud
Based on our understanding of the company, we have considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006.  We evaluated management incentives and opportunities for fraudulent manipulation of the financial statements including management override, and considered that the principal risk was related to the posting of inappropriate journal entries to improve the result before tax for the year.
We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion.
Procedures performed by the audit team included:
• Discussions with management regarding known or suspected instances of non-compliance with laws and
 regulations;
• Evaluation of controls designed to prevent and detect irregularities; and
• Assessing journal entries as part of our planned audit approach.
There are inherent limitations in the audit procedures described above, and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it.  As in all of our audits we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Page 8

 
THANET WASTE SERVICES LIMITED
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THANET WASTE SERVICES LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Mr Andrew John Childs FCA (Senior statutory auditor)
  
for and on behalf of
Magee Gammon Corporate Limited
 
Chartered Accountants
Statutory Auditors
  
Henwood House
Henwood
Ashford
Kent
TN24 8DH

30 September 2025
Page 9

 
THANET WASTE SERVICES LIMITED
 

STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note

  

Turnover
 4 
17,820,028
19,265,099

Cost of sales
  
(14,675,661)
(15,951,542)

Gross profit
  
3,144,367
3,313,557

Administrative expenses
  
(2,733,132)
(2,699,666)

Operating profit
 5 
411,235
613,891

Interest receivable and similar income
 9 
8,227
8,903

Interest payable and similar expenses
 10 
(199,795)
(226,232)

Profit before tax
  
219,667
396,562

Tax on profit
 11 
9,886
(153,802)

Profit after tax
  
£229,553
£242,760

  

  

Retained earnings at the beginning of the year
  
3,927,401
3,684,641

Profit for the year
  
229,553
242,760

Retained earnings at the end of the year
  
£4,156,954
£3,927,401
The notes on pages 12 to 30 form part of these financial statements.

Page 10

 
THANET WASTE SERVICES LIMITED
REGISTERED NUMBER: 03501825

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
                                                                      Note

Fixed assets
  

Intangible assets
 12 
178,676
287,528

Tangible assets
 13 
4,885,676
5,448,741

Investments
 14 
202
202

  
5,064,554
5,736,471

Current assets
  

Stocks
 15 
43,392
34,741

Debtors: amounts falling due within one year
 16 
4,840,749
4,434,958

Cash at bank and in hand
 17 
216,774
735,401

  
5,100,915
5,205,100

Creditors: amounts falling due within one year
 18 
(3,627,852)
(4,233,773)

Net current assets
  
 
 
1,473,063
 
 
971,327

Total assets less current liabilities
  
6,537,617
6,707,798

Creditors: amounts falling due after more than one year
 19 
(1,543,095)
(2,340,647)

Provisions for liabilities
  

Deferred tax
 22 
(837,566)
(439,748)

Net assets
  
£4,156,956
£3,927,403


Capital and reserves
  

Called up share capital 
 23 
2
2

Profit and loss account
  
4,156,954
3,927,401

  
£4,156,956
£3,927,403


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 September 2025.




................................................
Mr S Ray
Director

The notes on pages 12 to 30 form part of these financial statements.

Page 11

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Thanet Waste Services Limited is a private limited company incorporated in England and Wales. The Company is limited by shares and the address of its registered office is Henwood House, Henwood, Ashford, Kent, TN24 8DH. The address of the principal place of business is Richborough Hall, Ramsgate Road, Sandwich, Kent, CT13 9NW.
The registered number of the company is 03501825.
The principal activity of the company is that of waste removal and waste recycling.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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 (see note 3).

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of 1948 Group Limited as at 31 December 2024 and these financial statements may be obtained from Charles Anthony House, Manston Road, Margate, Kent CT9 4JW.

Page 12

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

 
2.4

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.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Goodwill
-
10 to 20 years

Page 13

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15% - 25%
Motor vehicles
-
15% - 25%
Fixtures and fittings
-
15% - 25%

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

Operating leases: lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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 weighted average 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.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 14

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
 
Page 15

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.11
Financial instruments (continued)


Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.14

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 16

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.15

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.

 
2.16

Interest income

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

 
2.17

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.18

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 17

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.19

Current and deferred taxation

The tax expense for the year 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 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.

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 balance sheet date.



3.


Judgements in applying accounting policies and key sources of estimation uncertainty

In the application of the Company's accounting policies, which are described in note 2, management is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Depreciation and residual values
The directors have reviewed the useful economic life and associated residual values for all classes of fixed assets and have concluded that asset lives and residual values are appropriately reflected.

Page 18

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Turnover

An analysis of turnover by class of business is as follows:


2024
2023

Waste removal and recycling
17,712,028
19,205,099

Rental income
108,000
60,000

£17,820,028
£19,265,099


All turnover arose within the United Kingdom.


5.


Operating profit

The operating profit is stated after charging:

2024
2023

Exchange differences
82
77

Other operating lease rentals
672,383
672,757

Depreciation of tangible fixed assets
1,478,927
1,556,995

Profit on disposal of fixed assets
(276,241)
(270,102)

Amortisation of intangible assets, including goodwill
108,852
108,852

Defined contribution pension costs
£43,067
£41,473


6.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


2024
2023

Fees payable to the Company's auditors for the audit of the Company's financial statements
20,000
18,195

The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.

Page 19

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Employees

Staff costs, including directors' remuneration, were as follows:


2024
2023

Wages and salaries
3,960,152
3,904,734

Social security costs
410,819
400,580

Cost of defined contribution scheme
43,067
41,473

£4,414,038
£4,346,787


The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Production
89
103



Administration
11
12



Directors
5
5

105
120


8.


Directors' remuneration

2024
2023

Directors' emoluments
80,302
87,750

Company contributions to defined contribution pension schemes
3,600
3,600

£83,902
£91,350


During the year retirement benefits were accruing to 1 director (2023 -1) in respect of defined contribution pension schemes.


9.


Interest receivable

2024
2023


Other interest receivable
£8,227
£8,903

Page 20

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.


Interest payable and similar expenses

2024
2023


Bank interest payable
22,766
15,782

Finance leases and hire purchase contracts
177,029
210,450

£199,795
£226,232


11.


Taxation


2024
2023

Corporation tax


Adjustments in respect of previous periods
(101,110)
(97,330)


Group taxation relief
(306,594)
-


Total current tax
£(407,704)
£(97,330)

Deferred tax


Origination and reversal of timing differences
397,818
251,132

Total deferred tax
£397,818
£251,132


Tax on profit
£(9,886)
£153,802
Page 21

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
11.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is lower than (2023 -higher than) the standard rate of corporation tax in the UK of 25.00% (2023 -23.52%). The differences are explained below:

2024
2023


Profit on ordinary activities before tax
£219,667
£396,562


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25.00% (2023 -23.52%)
54,917
93,274

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
1,851
5,494

Capital allowances for year in excess of depreciation
472,764
127,569

Utilisation of tax losses
(131,714)
-

Adjustment in research and development tax credit leading to an increase (decrease) in the tax charge
(101,110)
(97,330)

Unrelieved tax losses carried forward
-
24,795

Group relief
(306,594)
-

Total tax charge for the year
£(9,886)
£153,802


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 22

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

12.


Intangible assets




Goodwill



Cost


At 1 January 2024
2,177,087



At 31 December 2024

2,177,087



Amortisation


At 1 January 2024
1,889,559


Charge for the year on owned assets
108,852



At 31 December 2024

1,998,411



Net book value



At 31 December 2024
£178,676



At 31 December 2023
£287,528



Page 23

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

13.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total



Cost or valuation


At 1 January 2024
13,664,675
859,644
266,518
14,790,837


Additions
1,145,128
405,852
23,665
1,574,645


Disposals
(1,196,727)
(245,878)
(25,555)
(1,468,160)



At 31 December 2024

13,613,076
1,019,618
264,628
14,897,322



Depreciation


At 1 January 2024
8,712,531
450,054
179,511
9,342,096


Charge for the year on owned assets
315,636
79,993
19,696
415,325


Charge for the year on financed assets
994,794
68,808
-
1,063,602


Disposals
(716,511)
(88,424)
(4,442)
(809,377)



At 31 December 2024

9,306,450
510,431
194,765
10,011,646



Net book value



At 31 December 2024
£4,306,626
£509,187
£69,863
£4,885,676



At 31 December 2023
£4,952,144
£409,590
£87,007
£5,448,741

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


2024
2023



Plant and machinery
3,272,720
3,803,908

Motor vehicles
249,665
183,590

£3,522,385
£3,987,498

Page 24

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

14.


Fixed asset investments





Investments in subsidiary companies



Cost or valuation


At 1 January 2024
202



At 31 December 2024
£202





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Principal activity

Class of shares

Holding

Reco Ready Mix Limited
Henwood House, Henwood, Ashford, Kent, TN24 8DH
Manufacture and supply of ready-mix concrete
£1 ordinary
100%
Recomix Limited
Henwood House, Henwood, Ashford, Kent, TN24 8DH
Dormant
£1 ordinary
100%
Reco Pro Limited
Henwood House, Henwood, Ashford, Kent, TN24 8DH
Dormant
£1 ordinary
100%
T W Services (Kent) Limited
Henwood House, Henwood, Ashford, Kent, TN24 8DH
Dormant
£1 'A' ordinary
100%


15.


Stocks

2024
2023

Raw materials and consumables
£43,392
£34,741



16.


Debtors

2024
2023


Trade debtors
2,094,733
2,217,380

Amounts owed by group undertakings
2,209,688
1,704,138

Other debtors
173,988
168,785

Prepayments and accrued income
362,340
344,655

£4,840,749
£4,434,958


Page 25

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

17.


Cash and cash equivalents

2024
2023

Cash at bank and in hand
216,774
735,401

Less: bank overdrafts
(95,524)
(11,530)

£121,250
£723,871



18.


Creditors: Amounts falling due within one year

2024
2023

Bank overdrafts
95,524
11,530

Trade creditors
1,539,871
2,196,574

Amounts owed to group undertakings
81,784
188,595

Other taxation and social security
288,642
248,782

Obligations under finance lease and hire purchase contracts
1,429,085
1,359,116

Other creditors
110,673
82,287

Accruals and deferred income
82,273
146,889

£3,627,852
£4,233,773


The following liabilities were secured:

2024
2023



Bank overdrafts
95,524
11,530

Obligations under finance lease and hire purchase contracts
1,429,085
1,359,116

1,524,609
1,370,646

Details of security provided:

Bank overdrafts totalling £95,524 (2023: £11,530) are secured by a fixed and floating charge over the undertaking and all property and assets held by the company.
Finance lease and hire puchase contracts totalling £1,429,085 (2023: £1,359,116) are secured on the assets concerned. Repayments are fixed monthly contracted amounts with rates of interest between 0.79% to 6.55% (2023:1.20% to 5.00%) being applied.

Page 26

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

19.


Creditors: Amounts falling due after more than one year

2024
2023

Net obligations under finance leases and hire purchase contracts
£1,543,095
£2,340,647


The following liabilities were secured:

2024
2023



Obligations under finance lease and hire purchase contracts
1,543,095
2,340,647

Details of security provided:

Finance lease and hire puchase contracts totalling £1,543,095 (2023: £2,340,647) are secured on the assets concerned. 
Repayments are fixed monthly contracted amounts with rates of interest between between 0.79% to 6.55% (2023:1.20% to 5.00%) being applied


20.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023


Within one year
1,429,085
1,359,116

Between 1-2 years
971,749
1,193,096

Between 2-5 years
571,346
1,147,551

£2,972,180
£3,699,763

Page 27

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

21.


Financial instruments

2024
2023

Financial assets


Financial assets measured at fair value through profit or loss
216,774
735,401

Financial assets that are debt instruments measured at amortised cost
4,478,409
4,090,303

£4,695,183
£4,825,704


Financial liabilities


Financial liabilities measured at amortised cost
£(1,910,125)
£(2,625,875)


Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.


Financial assets that are debt instruments measured at amortised cost comprise trade debtors, amounts owed by group undertakings and other debtors.


Financial liabilities measured at amortised cost comprise bank overdrafts, trade creditors, amounts owed to group undertakings, other creditors, accruals and deferred income.


22.


Deferred taxation




2024
2023





At beginning of year
439,748
188,616


Charged to profit or loss
397,818
251,132



At end of year
£837,566
£439,748

The provision for deferred taxation is made up as follows:

2024
2023


Accelerated capital allowances
895,740
936,229

Tax losses carried forward
(58,174)
(496,481)

£837,566
£439,748

Page 28

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

23.


Share capital

2024
2023
Allotted, called up and fully paid



2 (2023:2) Ordinary shares of £1.00 each
£2
£2



24.


Contingent liabilities

Banking arrangements are also secured by an unlimited cross guarantee between 1948 Group Limited, Thanet Waste Services Limited and DDS Demolition Limited.


25.


Capital commitments


At 31 December 2024 the Company had capital commitments as follows:

2024
2023


Contracted for but not provided in these financial statements
£2,195,260
£901,410


26.


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 £43,067 (2023: £41,473). Contributions of £1,062 (2023: £2,369) were payable to the fund at the balance sheet date and are included in other creditors.


27.


Commitments under operating leases

At 31 December 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
6,512
9,249

Later than 1 year and not later than 5 years
26,327
1,106

£32,839
£10,355

Page 29

 
THANET WASTE SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

28.


Related party transactions

During the year, the company paid for goods and services totalling £Nil (2023: £2,767) on behalf of  Ebbsfleet Minster (Kent) Limited. 
The amount due from Ebbsfleet Minster (Kent) Limited Limited at the balance sheet date was £Nil (2023: £4,986). 
Mr S Ray, a director of the company, has a material interest in the transactions by virtue of his directorship and shareholding in Ebbsfleet Minster (Kent) Limited.
During the year, the company received goods and services totalling £150 (2023: £Nil) from Just Welfare Limited. 
The amount due to Just Welfare Limited Limited at the balance sheet date was £Nil (2023: £Nil). 
Mr W Ray, a director of the company, has an interest in the transactions by virtue of his directorship and shareholding in Just Welfare Limited.
Gross remuneration including pension contributions paid to family members during the year totalled  £181,832 (2023: £179,927).
All transactions were at arms length and in the normal course of business.


29.
Ultimate parent undertaking and controlling party

At the balance sheet date, the immediate parent undertaking is 1948 Group Limited, a company incorporated in England and Wales. 
1948 Group Limited is the controlling party of the company.
The parent undertaking of the smallest group to consolidate their financial statements is 1948 Group Limited, a company incorporated in England and Wales. The registered office of the company is  Henwood House, Henwood, Ashford, Kent, TN24 8DH
The parent undertaking of the largest group to consolidate these financial statements is 1948 Group Limited, a company incorporated in England and Wales. The registered address of the company is Henwood House, Henwood, Ashford, Kent, TN24 8DH.
The ultimate parent undertaking is 1948 Group Limited, a company incorporated in England and Wales.
1948 Group Limited is also the most senior parent entity producing publicly available financial statements.
1948 Group Limited is the ultimate controlling party of the company. The controlling party of the ultimate parent undertaking are the directors of that company by virtue of a combined interest of 100% of the issued share capital of the company.
The company is exempt from the requirement of preparing consolidated financial statements as it is a subsidiary undertaking included in consolidated financial statements for a larger group, by a parent undertaking established under the law of any part of the United Kingdom.
1948 Group Limited has prepared consolidated financial statements which include this company and are publicly available.



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