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REGISTERED NUMBER: 04715882 (England and Wales)

Unaudited Financial Statements

for the Period 1 August 2023 to 31 January 2025

for

A1 WOKINGHAM WET WASTE LIMITED

A1 WOKINGHAM WET WASTE LIMITED (REGISTERED NUMBER: 04715882)

Contents of the Financial Statements

for the period 1 August 2023 to 31 January 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

A1 WOKINGHAM WET WASTE LIMITED

Company Information

for the period 1 August 2023 to 31 January 2025

| DIRECTORS: | S E Pike

| R J Pike

| SECRETARY: | E Anderton

| REGISTERED OFFICE: | Silver Birches

| Highland Avenue

| Wokingham

| Berkshire

| RG41 4SP

| REGISTERED NUMBER: | 04715882 (England and Wales)

| ACCOUNTANTS: | Camerons Accountancy Consultants Limited

| Chartered Accountants

| 9 Worton Park

| Cassington

| Witney

| Oxfordshire

| OX29 4SX

A1 WOKINGHAM WET WASTE LIMITED (REGISTERED NUMBER: 04715882)

Balance Sheet

31 January 2025

| 2025 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 9,452,527 |  | 9,509,531 |  |

CURRENT ASSETS

Debtors | 5 | 2,076,835 |  | 2,712,837 |  |

Cash at bank | 692,387 |  | 1,496,704 |  |

2,769,222 |  | 4,209,541 |  |

CREDITORS

Amounts falling due within one year | 6 | 604,573 |  | 967,395 |  |

NET CURRENT ASSETS | 2,164,649 |  | 3,242,146 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,617,176 |  | 12,751,677 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (812 | ) | (16,285 | ) |

PROVISIONS FOR LIABILITIES | (316,382 | ) | (310,536 | ) |

NET ASSETS | 11,299,982 |  | 12,424,856 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 2 |  | 2 |  |

Retained earnings | 11,299,980 |  | 12,424,854 |  |

SHAREHOLDERS' FUNDS | 11,299,982 |  | 12,424,856 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 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 7 October 2025 and were signed on its behalf by:

S E Pike - Director

A1 WOKINGHAM WET WASTE LIMITED (REGISTERED NUMBER: 04715882)

Notes to the Financial Statements

for the period 1 August 2023 to 31 January 2025

1. | STATUTORY INFORMATION

| A1 Wokingham Wet Waste Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 recognised to the extent that it is probable that economic benefit will flow to the company and that the associated turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, and Value Added Tax.

| Turnover arising from the hire of good is recognised on a straight line basis over the period of the rental. Turnover arising from associated services is recognised on performance.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 15% on reducing balance

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance and 10% on cost

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the period 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet.

| The interest element of these obligations is charged to the profit and loss over the relevant period.

| The capital element of the future payments is treated as a liability.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 48 (2023 - 47 ) .

A1 WOKINGHAM WET WASTE LIMITED (REGISTERED NUMBER: 04715882)

Notes to the Financial Statements - continued

for the period 1 August 2023 to 31 January 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 August 2023 | 6,778,569 |  | 262,795 |  | 845,237 |  |

| Additions | - |  | - |  | 33,950 |  |

| At 31 January 2025 | 6,778,569 |  | 262,795 |  | 879,187 |  |

| DEPRECIATION

| At 1 August 2023 | - |  | 100,962 |  | 426,839 |  |

| Charge for period | - |  | 36,412 |  | 102,150 |  |

| At 31 January 2025 | - |  | 137,374 |  | 528,989 |  |

| NET BOOK VALUE

| At 31 January 2025 | 6,778,569 |  | 125,421 |  | 350,198 |  |

| At 31 July 2023 | 6,778,569 |  | 161,833 |  | 418,398 |  |

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2023 | 68,425 |  | 5,232,725 |  | 15,064 |  | 13,202,815 |  |

| Additions | 11,531 |  | 1,169,872 |  | - |  | 1,215,353 |  |

| At 31 January 2025 | 79,956 |  | 6,402,597 |  | 15,064 |  | 14,418,168 |  |

| DEPRECIATION

| At 1 August 2023 | 34,777 |  | 3,122,363 |  | 8,343 |  | 3,693,284 |  |

| Charge for period | 10,165 |  | 1,118,589 |  | 5,041 |  | 1,272,357 |  |

| At 31 January 2025 | 44,942 |  | 4,240,952 |  | 13,384 |  | 4,965,641 |  |

| NET BOOK VALUE

| At 31 January 2025 | 35,014 |  | 2,161,645 |  | 1,680 |  | 9,452,527 |  |

| At 31 July 2023 | 33,648 |  | 2,110,362 |  | 6,721 |  | 9,509,531 |  |

| Included in cost of land and buildings is freehold land of £ 4,535,704 (2023 - £ 4,535,704 ) which is not depreciated.

A1 WOKINGHAM WET WASTE LIMITED (REGISTERED NUMBER: 04715882)

Notes to the Financial Statements - continued

for the period 1 August 2023 to 31 January 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2023 | 856,780 |  |

| Transfer to ownership | (856,780 | ) |

| At 31 January 2025 | - |  |

| DEPRECIATION

| At 1 August 2023 | 657,073 |  |

| Transfer to ownership | (657,073 | ) |

| At 31 January 2025 | - |  |

| NET BOOK VALUE

| At 31 January 2025 | - |  |

| At 31 July 2023 | 199,707 |  |

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

2025 | 2023 |

£ | £ |

| Trade debtors | 988,827 |  | 1,377,228 |  |

| Other debtors | 1,088,008 |  | 1,335,609 |  |

2,076,835 |  | 2,712,837 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2023 |

£ | £ |

| Hire purchase contracts | - |  | 89,946 |  |

| Trade creditors | 228,743 |  | 235,066 |  |

| Taxation and social security | 360,390 |  | 490,027 |  |

| Other creditors | 15,440 |  | 152,356 |  |

604,573 |  | 967,395 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2023 |

£ | £ |

| Hire purchase contracts | - |  | 16,285 |  |

| Other creditors | 812 |  | - |  |

812 |  | 16,285 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2023 |

| value: | £ | £ |

| 2 | Ordinary | 1 | 2 |  | 2 |  |

A1 WOKINGHAM WET WASTE LIMITED (REGISTERED NUMBER: 04715882)

Notes to the Financial Statements - continued

for the period 1 August 2023 to 31 January 2025

9. | CONTINGENT LIABILITIES

| The Company is currently under enquiry by HMRC regarding its Corporation Tax. HMRC has indicated that there may be a potential for a tax penalty arising from denied R&D tax relief.

| The Company is contesting the potential penalty. However, the outcome of the enquiry remains uncertain. HMRC's penalty rates range from 0%-100%. It is not possible to reliably estimate or measure the likelihood of a penalty being imposed or the final amount of any such penalty at this time.

| The possibility of a loss arising from this contingent liability cannot be reliably estimated at this date. Therefore, in accordance with FRS 102 Section 21.4(c), a provision for this contingent liability is not recognised.

| The Company is actively engaged with HMRC to resolve the enquiry and will update this disclosure in future financial statements as further information becomes available.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the period ended 31 January 2025 and the year ended 31 July 2023:

2025 | 2023 |

£ | £ |

| R J Pike and S E Pike

| Balance outstanding at start of period | 990,236 |  | 412,523 |  |

| Amounts advanced | 1,919,073 |  | 577,713 |  |

| Amounts repaid | (2,232,789 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 676,520 |  | 990,236 |  |

| The above balances are included within other debtors at the year end. Interest is charged at HMRCs advised rate of 2.25%. The balance is repayable on demand