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Registration number: 06310077

Bloomfield Composting Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2025

Bloomfield Composting Limited

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 10

Bloomfield Composting Limited

Company Information

Director | Nigel Gill

Registered office | Cock Sparrow Lane Huntington Cannock Staffordshire WS12 4 P

Accountants | Linton Park Administrative Services Ltd 4 Hewston Croft Hednesford Cannock Staffordshire WS12 1PB

Bloomfield Composting Limited

Director's Report for the Year Ended 31 March 2025

The report and the financial statements for the year ended 31 March 2025.

Director of the company

The director who held office during the year was as follows:

Nigel Gill

Principal activity

The principal activity of the company is Collection and treatment of other waste

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 30 July 2025

......................................... Nigel Gill Director

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Bloomfield Composting Limited
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bloomfield Composting Limited for the year ended 31 March 2025 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Bloomfield Composting Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Bloomfield Composting Limited and state those matters that we have agreed to state to the Board of Directors of Bloomfield Composting Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bloomfield Composting Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Bloomfield Composting Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Bloomfield Composting Limited. You consider that Bloomfield Composting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Bloomfield Composting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Linton Park Administrative Services Ltd
4 Hewston Croft
Hednesford
Cannock
Staffordshire
WS12 1PB

30 July 2025

Bloomfield Composting Limited

(Registration number: 06310077)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 472,500 | 555,000
Current assets |  |  |
Debtors | 6 | 273,208 | 109,433
Cash at bank and in hand |  | 64,002 | -
|  | 337,210 | 109,433
Creditors: Amounts falling due within one year | 7 | (377,892) | (501,878)
Net current liabilities |  | (40,682) | (392,445)
Total assets less current liabilities |  | 431,818 | 162,555
Creditors: Amounts falling due after more than one year | 7 | (573,838) | (583,878)
Net liabilities |  | (142,020) | (421,323)
Capital and reserves |  |  |
Called up share capital | 8 | 1 | (1)
Retained earnings |  | (142,021) | (421,322)
Shareholders' deficit |  | (142,020) | (421,323)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 30 July 2025

......................................... Nigel Gill Director

Bloomfield Composting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Cock Sparrow Lane
Huntington
Cannock
Staffordshire
WS12 4 P

These financial statements were authorised for issue by the director on 30 July 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Bloomfield Composting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Bloomfield Composting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2024 - 4).

4 | Profit/loss before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 272,500 | 246,375

Bloomfield Composting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5 | Tangible assets

| Other tangible assets £ | Total £
Cost or valuation
At 1 April 2024 | 985,500 | 985,500
Additions | 190,000 | 190,000
Disposals | (85,500) | (85,500)
At 31 March 2025 | 1,090,000 | 1,090,000
Depreciation
At 1 April 2024 | 430,500 | 430,500
Charge for the year | 272,500 | 272,500
Eliminated on disposal | (85,500) | (85,500)
At 31 March 2025 | 617,500 | 617,500
Carrying amount
At 31 March 2025 | 472,500 | 472,500
At 31 March 2024 | 555,000 | 555,000

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 273,208 | 109,432
Other debtors | - | 1
| 273,208 | 109,433

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 150,812 | 99,508
Trade creditors |  | 80,944 | 190,507
Taxation and social security |  | 119,604 | 46,114
Accruals and deferred income |  | 1,950 | 1,500
Other creditors |  | 24,582 | 164,249
|  | 377,892 | 501,878

Creditors: amounts falling due after more than one year

Bloomfield Composting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 573,838 | 583,878

8 | Share capital

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Finance lease liabilities | 573,838 | 583,878

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | - | 21,508
Finance lease liabilities | 150,812 | 78,000
| 150,812 | 99,508

10 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £

11 | Related party transactions

Bloomfield Composting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 5,718 | -