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Registered Number: 06364500
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 December 2024

for

WASTEPARTS UK LTD

Wasteparts UK Ltd
Contents Page
For the year ended 31 December 2024
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 4 374,442    302,407 
374,442    302,407 
Current assets      
Stocks 749,532    861,992 
Debtors 1,452,546    1,772,518 
Cash at bank and in hand 993,599    762,117 
3,195,677    3,396,627 
Creditors: amount falling due within one year (1,090,570)   (1,049,772)
Net current assets 2,105,107    2,346,855 
 
Total assets less current liabilities 2,479,549    2,649,262 
Creditors: amount falling due after more than one year (69,032)   (132,437)
Net assets 2,410,517    2,516,825 
 

Capital and reserves 		     
Called up share capital 5 3,000    3,000 
Profit and loss account 2,407,517    2,513,825 
Shareholders' funds 2,410,517    2,516,825 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 30 September 2025 and were signed on its behalf by:


-------------------------------
Richard Schwedhelm
Director		-------------------------------
Timothy Biddle
Director
1
General Information
Wasteparts UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 06364500, registration address Pi House, 40a London Road, Gloucestershire, Gloucester, GL1 3NU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 2% Straight Line
Plant and Machinery 20% Straight Line
Motor Vehicles 25% Straight Line
Fixtures and Fittings 20% Straight Line
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 12 (2023 : 11).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2024 75,000    75,000 
Additions -    - 
Disposals -    - 
At 31 December 2024 75,000    75,000 
Amortisation
At 01 January 2024 75,000    75,000 
Charge for year -    - 
On disposals -    - 
At 31 December 2024 75,000    75,000 
Net book values
At 31 December 2024 -    - 
At 31 December 2023 -    - 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 January 2024 249,999    236,919    96,802    31,550    3,292    618,562 
Additions -    33,702    68,816    -    3,963    106,481 
Disposals -    -    -    -    -    - 
At 31 December 2024 249,999    270,621    165,618    31,550    7,255    725,043 
Depreciation
At 01 January 2024 -    232,688    49,786    30,795    2,886    316,155 
Charge for year -    7,586    25,518    755    587    34,446 
On disposals -    -    -    -    -    - 
At 31 December 2024 -    240,274    75,304    31,550    3,473    350,601 
Net book values
Closing balance as at 31 December 2024 249,999    30,347    90,314    -    3,782    374,442 
Opening balance as at 01 January 2024 249,999    4,231    47,016    755    406    302,407 


5.

Share Capital

Allotted, called up and fully paid
2024
£		   2023
£
2,050 Ordinary shares of £1.00 each 2,050    2,050 
475 Class A shares of £1.00 each 475    475 
475 Class B shares of £1.00 each 475    475 
3,000    3,000 

2