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10. SHARE PREMIUM ACCOUNT

Share premium account

12205708falseTreatment and disposal of waste2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-03-31http://www.companieshouse.gov.uk/pt:SharePremium2024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director22024-04-012025-03-31http://www.companieshouse.gov.uk/pt:SharePremium2025-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-03-31http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-03-31http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure2025-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012025-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:LandBuildings2024-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:LandBuildings2025-03-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 12205708






Circular Waste Solutions Limited


ACCOUNTS

FOR THE YEAR ENDED 31/03/2025
























Prepared By:
Canning and Partners
10 Meadow Street
Avonmouth
Bristol
BS11 9AR


ACCOUNTS
FOR THE YEAR ENDED 31/03/2025





DIRECTORS
Mr P Jones
Mr N Roads


REGISTERED OFFICE
10 Meadow Street
Avonmouth
Bristol
BS11 9AR


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 12205708



ACCOUNTANTS
Canning and Partners
10 Meadow Street
Avonmouth
Bristol
BS11 9AR


ACCOUNTS
FOR THEYEARENDED31/03/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/03/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Intangible assets	3		13,854		14,772
Tangible assets	4		936,523		659,512

			950,377		674,284

CURRENT ASSETS
Debtors	5	239,296		290,023
Cash at bank and in hand		81,239		115,785
		320,535		405,808
CREDITORS: Amounts falling due within one year	6	243,994		213,644
NET CURRENT ASSETS			76,541		192,164
TOTAL ASSETS LESS CURRENT LIABILITIES			1,026,918		866,448


CREDITORS: Amounts falling due after more than one year	7		298,569		286,998


PROVISIONS FOR LIABILITIES AND CHARGES	8		98,978		64,573

NET ASSETS			629,371		514,877

CAPITAL AND RESERVES

Called up share capital	9		140		140
Share premium account	10		140,000		90,000
Profit and loss account			489,231		424,737
SHAREHOLDERS' FUNDS			629,371		514,877

For the year ending 31/03/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 13/10/2025 and signed on their behalf by



.............................
Mr P Jones
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Land and Buildings		straight line 16 to 20 years
Plant and Machinery		reducing balance 25%
Equipment		straight line 20%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Intangible Assets
Development expenditure is normally written off in the year of expenditure, however expenditure incurred on specific projects is capitalised when recoverability can be foreseen with reasonable certainty and is amortised in relation to sales from such projects.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1e. Leasing Commitments
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis.




1f. Financial Instruments
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price. Debtors do not carry interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the profit and loss account when there is objective evidence that the asset is impaired.
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 deducting all of its liabilities.
Basic financial liabilities, including creditors, are recognised at transaction price. Creditors are not interest bearing and are stated at their normal value.




1g. Leases
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.




3. INTANGIBLE FIXED ASSETS

	Development
	Costs	Total
	£	£
Cost
At 01/04/2024	15,614	15,614
At 31/03/2025	15,614	15,614
Depreciation
At 01/04/2024	842	842
For the year	918	918
At 31/03/2025	1,760	1,760
Net Book Amounts
At 31/03/2025	13,854	13,854
At 31/03/2024	14,772	14,772




4. TANGIBLE FIXED ASSETS

	Land And	Plant and
	Buildings	Machinery	Equipment	Total
	£	£	£	£
Cost
At 01/04/2024	340,918	486,764	7,107	834,789
Additions	116,115	294,967	3,585	414,667
Disposals	-	(36,304)	-	(36,304)
At 31/03/2025	457,033	745,427	10,692	1,213,152
Depreciation
At 01/04/2024	18,657	154,012	2,608	175,277
Disposals	-	(20,268)	-	(20,268)
For the year	22,791	97,186	1,643	121,620
At 31/03/2025	41,448	230,930	4,251	276,629
Net Book Amounts
At 31/03/2025	415,585	514,497	6,441	936,523
At 31/03/2024	322,261	332,752	4,499	659,512




5. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	199,185	239,249
Other debtors	23,251	20,000
Prepayments	16,860	30,774
	239,296	290,023




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
Social security and other taxes	27,574	19,621
Bank Loan	10,000	10,000
Finance leases	10,513	6,720
Trade creditors	125,289	168,896
Other creditors	1,068	572
Accruals	69,550	7,835
	243,994	213,644




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	10	6




7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Bank loans (unsecured) >1yr	1,667	11,667
Loans >1yr	250,000	250,000
Finance Leases >1yr	46,902	25,331
	298,569	286,998




8. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	98,978	64,573
	98,978	64,573




9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
140 Ordinary shares of £1 each	140	140
	140	140