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COMPANY REGISTRATION NUMBER: 07775101

Entire Recycling Limited

Filleted Unaudited Financial Statements

31 August 2025

Entire Recycling Limited

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 304,220 | 337,323

Current assets

Debtors | 6 | 105,651 |  | 83,556
Cash at bank and in hand | 31,456 |  | 33,929
| --------- |  | ---------
| 137,107 |  | 117,485

Creditors: amounts falling due within one year | 7 | 154,888 |  | 166,810
| --------- |  | ---------
Net current liabilities |  | 17,781 | 49,325
|  | --------- | ---------
Total assets less current liabilities |  | 286,439 | 287,998

Creditors: amounts falling due after more than one year | 8 |  | 78,157 | 84,372

Provisions

Taxation including deferred tax |  | 74,562 | 63,457
|  | --------- | ---------
Net assets |  | 133,720 | 140,169
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | 133,718 | 140,167
|  | --------- | ---------
Shareholders funds |  | 133,720 | 140,169
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Entire Recycling Limited

Statement of Financial Position (continued)

31 August 2025
These financial statements were approved by the board of directors and authorised for issue on 18 November 2025 , and are signed on behalf of the board by:

A J Wheat
Director

Company registration number: 07775101

Entire Recycling Limited

Notes to the Financial Statements

Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Mill, 9 Soar Lane, Leicester, LE3 5DE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for services rendered, stated net of discounts and of Value Added Tax. Revenue from the rental of machinery is recognised when received and the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold improvements | - | 20% straight line
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 15% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
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 entity after deducting all of its financial liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Land and buildings | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 September 2024 | 3,873 | 100,500 | 699,233 | 803,606
Additions | – | – | 75,035 | 75,035
Disposals | – | – | ( 51,872) | ( 51,872)
| ------- | --------- | --------- | ---------
At 31 August 2025 | 3,873 | 100,500 | 722,396 | 826,769
| ------- | --------- | --------- | ---------
Depreciation |  |  |  |
At 1 September 2024 | 3,873 | 24,747 | 437,663 | 466,283
Charge for the year | – | 18,939 | 75,580 | 94,519
Disposals | – | – | ( 38,253) | ( 38,253)
| ------- | --------- | --------- | ---------
At 31 August 2025 | 3,873 | 43,686 | 474,990 | 522,549
| ------- | --------- | --------- | ---------
Carrying amount |  |  |  |
At 31 August 2025 | – | 56,814 | 247,406 | 304,220
| ------- | --------- | --------- | ---------
At 31 August 2024 | – | 75,753 | 261,570 | 337,323
| ------- | --------- | --------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 85,350 | 83,042
Other debtors | 20,301 | 514
| --------- | --------
| 105,651 | 83,556
| --------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 7,500 | 7,500
Trade creditors | 25,304 | 48,597
Corporation tax | 39,453 | 23,679
Social security and other taxes | 32,643 | 11,554
Other creditors | 49,988 | 75,480
| --------- | ---------
| 154,888 | 166,810
| --------- | ---------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 10,000
Other creditors | 78,157 | 74,372
| -------- | --------
| 78,157 | 84,372
| -------- | --------

9. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| A J Wheat | ( 1,660) | 111,434 | ( 90,606) | 19,168
|  | ------- | --------- | -------- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| A J Wheat | – | 78,340 | ( 80,000) | ( 1,660)
|  | ---- | -------- | -------- | -------

The loan is interest free, unsecured, and repayable on demand.