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REGISTERED NUMBER: 03944764 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

MWH Associates Ltd

MWH Associates Ltd (Registered number: 03944764)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

MWH Associates Ltd

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Ms L C Worswick

| C J Kelsall

| REGISTERED OFFICE: | 7th Floor No.1

| Mann Island

| Liverpool

| L3 1BP

| REGISTERED NUMBER: | 03944764 (England and Wales)

| ACCOUNTANTS: | DJH Liverpool

| 3rd Floor Pacific Chambers

| 11-13 Victoria Street

| Liverpool

| Merseyside

| L2 5QQ

MWH Associates Ltd (Registered number: 03944764)

Balance Sheet

31 March 2025

31.3.25 | 31.3.24 |

| Notes | £ | £

CURRENT ASSETS

Debtors | 4 | 1,000 |  | 1,000 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,000 |  | 1,000 |  |

CAPITAL AND RESERVES

Called up share capital | 5 | 1,000 |  | 1,000 |  |

SHAREHOLDERS' FUNDS | 1,000 |  | 1,000 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 26 September 2025 and were signed on its behalf by:

C J Kelsall - Director

MWH Associates Ltd (Registered number: 03944764)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| MWH Associates 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.

| The company was dormant throughout the current year and previous year.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recongised in the Income statement.

| 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.

| Going concern

| The immediate parent undertaking, Mersey Waste Holdings Limited, has undertaken to indemnify the company from any liability under any warranties and have undertaken to provide continuing support and financing as required.

| On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

MWH Associates Ltd (Registered number: 03944764)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31.3.25 | 31.3.24 |

| £ | £

| Amounts owed by participating interests | 1,000 |  | 1,000 |  |

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 | 31.3.24 |

value: |  | £ | £

| 808 | 'A' Ordinary shares | 1 | 808 |  | 808 |  |

| 192 | 'B' Ordinary shares | 1 | 192 |  | 192 |  |

1,000 |  | 1,000 |  |

6. | RELATED PARTY DISCLOSURES

| Included within debtors is an amount owed to Mersey Waste Holdings Limited of £1,000 (2024: £1,000).

| No key management received any remuneration from the company during the year or the prior year.

7. | ULTIMATE CONTROLLING PARTY

| The company's immediate parent undertaking is Mersey Waste Holdings Limited. The financial statements of this company are available to the public from Companies House.

| The ultimate controlling party is Merseyside Recycling and Waste Authority, the shareholder of Mersey Waste Holdings Limited.