Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 06539889 false 2024-06-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false true 3 3 false 06539889 2024-06-01 2025-05-31 06539889 2023-06-01 2024-05-31 06539889 2025-05-31 06539889 2024-05-31 06539889 2023-06-01 06539889 c:Director1 2024-06-01 2025-05-31 06539889 d:Buildings d:ShortLeaseholdAssets 2024-06-01 2025-05-31 06539889 d:Buildings d:ShortLeaseholdAssets 2025-05-31 06539889 d:Buildings d:ShortLeaseholdAssets 2024-05-31 06539889 d:PlantMachinery 2024-06-01 2025-05-31 06539889 d:PlantMachinery 2025-05-31 06539889 d:PlantMachinery 2024-05-31 06539889 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 06539889 d:MotorVehicles 2024-06-01 2025-05-31 06539889 d:MotorVehicles 2025-05-31 06539889 d:MotorVehicles 2024-05-31 06539889 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 06539889 d:OfficeEquipment 2024-06-01 2025-05-31 06539889 d:OfficeEquipment 2025-05-31 06539889 d:OfficeEquipment 2024-05-31 06539889 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 06539889 d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 06539889 d:CurrentFinancialInstruments 2025-05-31 06539889 d:CurrentFinancialInstruments 2024-05-31 06539889 d:Non-currentFinancialInstruments 2024-06-01 2025-05-31 06539889 d:Non-currentFinancialInstruments 2025-05-31 06539889 d:Non-currentFinancialInstruments 2024-05-31 06539889 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 06539889 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 06539889 d:Non-currentFinancialInstruments d:AfterOneYear 2025-05-31 06539889 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 06539889 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-05-31 06539889 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-05-31 06539889 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-05-31 06539889 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-05-31 06539889 d:ShareCapital 2025-05-31 06539889 d:ShareCapital 2024-05-31 06539889 d:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 06539889 d:RetainedEarningsAccumulatedLosses 2025-05-31 06539889 d:RetainedEarningsAccumulatedLosses 2024-05-31 06539889 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2025-05-31 06539889 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-05-31 06539889 c:OrdinaryShareClass1 2024-06-01 2025-05-31 06539889 c:OrdinaryShareClass1 2025-05-31 06539889 c:OrdinaryShareClass1 2024-05-31 06539889 c:FRS102 2024-06-01 2025-05-31 06539889 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 06539889 c:FullAccounts 2024-06-01 2025-05-31 06539889 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06539889 d:WithinOneYear 2025-05-31 06539889 d:WithinOneYear 2024-05-31 06539889 d:BetweenOneFiveYears 2025-05-31 06539889 d:BetweenOneFiveYears 2024-05-31 06539889 d:HirePurchaseContracts d:WithinOneYear 2025-05-31 06539889 d:HirePurchaseContracts d:WithinOneYear 2024-05-31 06539889 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-05-31 06539889 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-05-31 06539889 d:AcceleratedTaxDepreciationDeferredTax 2025-05-31 06539889 d:AcceleratedTaxDepreciationDeferredTax 2024-05-31 06539889 d:TaxLossesCarry-forwardsDeferredTax 2025-05-31 06539889 d:TaxLossesCarry-forwardsDeferredTax 2024-05-31 06539889 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-05-31 06539889 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-05-31 06539889 e:PoundSterling 2024-06-01 2025-05-31 06539889 d:EntityControlledByKeyManagementPersonnel1 d:SaleOrPurchaseGoods 2024-06-01 2025-05-31 06539889 d:EntityControlledByKeyManagementPersonnel1 d:SaleOrPurchaseGoods 2025-05-31 xbrli:shares iso4217:GBP xbrli:pure

Blackshaw Landfill Limited Registered number: 06539889 Information for filing with the Registrar For the year ended 31 May 2025
|  | 06539889 31 May 2025
BLACKSHAW LANDFILL LIMITED REGISTERED NUMBER: 06539889 STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 1,406,495 |  | 1,246,537
|  |  | 1,406,495 |  | 1,246,537
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 5,224,584 |  | 5,046,937 |
Cash at bank and in hand | 7 | 21,048 |  | 418,550 |
|  | 5,245,632 |  | 5,465,487 |
Creditors: amounts falling due within one year | 8 | (1,262,407) |  | (1,421,515) |
Net current assets |  |  | 3,983,225 |  | 4,043,972
Total assets less current liabilities |  |  | 5,389,720 |  | 5,290,509
Creditors: amounts falling due after more than one year | 9 |  | (403,173) |  | (462,009)
Provisions for liabilities |  |  |  |  |
Deferred tax | 12 | (116,482) |  | (75,593) |
Provisions | 13 | (450,000) |  | (450,000) |
|  |  | (566,482) |  | (525,593)
Net assets |  |  | 4,420,065 |  | 4,302,907
Capital and reserves |  |  |  |  |
Called up share capital | 14 |  | 100 |  | 100
Profit and loss account | 15 |  | 4,419,965 |  | 4,302,807
|  |  | 4,420,065 |  | 4,302,907
- 1 -
|  | 06539889 31 May 2025
BLACKSHAW LANDFILL LIMITED REGISTERED NUMBER: 06539889 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MAY 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 January 2026.
J S Brooksbank
Director
The notes on pages 3 to 14 form part of these financial statements. - 2 -
|  | 06539889 31 May 2025
BLACKSHAW LANDFILL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Blackshaw Landfill Limited ("the Company") is a private company, limited by shares and registered in England and Wales, registered number 06539889. The registered office is Clifton House, Birkby Lane, Bailiff Bridge, Brighouse, West Yorkshire, HD6 4JJ. The principal activity of the Company is that of the treatment and disposal of non-hazardous waste. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3). These financial statements have been presented in pound sterling which is the functional currency of the Company, and rounded to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Going concern
These financial statements have been prepared on a going concern basis. The director, having considered the financial position of the Company for a period of at least twelve months from the date of signing these financial statements, considers the use of the going concern basis of accounting to be appropriate.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. - 3 -
|  | 06539889 31 May 2025
BLACKSHAW LANDFILL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.4 | Finance costs
Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. - 4 -
|  | 06539889 31 May 2025
BLACKSHAW LANDFILL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | S/Term Leasehold Property | - | 6 years
|  |  |  | Plant & machinery | - | 5 to 10 years
|  |  |  | Motor vehicles | - | 10 years
|  |  |  | Office equipment | - | 10 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. - 5 -
|  | 06539889 31 May 2025
BLACKSHAW LANDFILL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.12 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.13 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102. Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. - 6 -
|  | 06539889 31 May 2025
BLACKSHAW LANDFILL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.13 | Financial instruments (continued)
If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic financial liabilities 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled. - 7 -
|  | 06539889 31 May 2025
BLACKSHAW LANDFILL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
Critical judgements in applying the Company's accounting policies The critical judgements that the directors have made in the process of applying the Company's accounting policies that have the most significant effect on the statutory financial statements are discussed below. (i) Assessing indicators of impairment In assessing whether there have been any indicators of impairment of assets, the director has considered both external and internal sources of information such as market conditions, counterparty credit ratings and experience of recoverability. There have been no indicators of impairments identified during the current financial year. Key sources of estimation uncertainty (i) Determining useful economic lives of tangible fixed assets The Company depreciates tangible fixed assets over their estimated useful lives. The estimation of the useful lives of assets is based on historic performance as well as expectations about future use and therefore requires estimates and assumptions to be applied by management. The actual lives of these assets can vary depending on variety of factors, including technological innovation, product life cycles and maintenance programmes. The judgement is applied by management when determining the residual values for tangible fixed assets. When determining the residual value management aim to assess the amount that the Company would currently obtain for the disposal of the asset, if it were already of the condition expected at the end of its useful life. Where possible this is done with reference to external market prices. (ii) Recoverability of debtors The Company establishes a provision for debtors that are estimated not to be recoverable. When assessing recoverability, the directors have considered factors such as the aging of the debtors, past experience of recoverability, and the credit profile of individual or groups of customers.
4. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
- 8 -
|  | 06539889 31 May 2025
BLACKSHAW LANDFILL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | Tangible fixed assets
|  | S/Term Leasehold Property | Plant & machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 June 2024 | 450,000 | 2,346,491 | 114,193 | 35,514 | 2,946,198
| Additions | - | 291,930 | - | - | 291,930
| At 31 May 2025 | 450,000 | 2,638,421 | 114,193 | 35,514 | 3,238,128
| Depreciation |  |  |  |  |
| At 1 June 2024 | 270,832 | 1,392,096 | 28,426 | 8,307 | 1,699,661
| Charge for the year | 41,668 | 74,189 | 11,420 | 4,695 | 131,972
| At 31 May 2025 | 312,500 | 1,466,285 | 39,846 | 13,002 | 1,831,633
| Net book value |  |  |  |  |
| At 31 May 2025 | 137,500 | 1,172,136 | 74,347 | 22,512 | 1,406,495
| At 31 May 2024 | 179,168 | 954,395 | 85,767 | 27,207 | 1,246,537
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Plant and machinery | 838,048 | 717,973
- 9 -
|  | 06539889 31 May 2025
BLACKSHAW LANDFILL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 183,321 | 119,202
| Amounts owed by group undertakings | 2,982,712 | 3,143,088
| Amounts owed by connected undertakings | 1,914,871 | 1,613,895
| Prepayments and accrued income | 143,680 | 170,752
|  | 5,224,584 | 5,046,937
| Amounts owed by group and connected undertakings are unsecured, interest free and repayable on demand.
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 21,048 | 418,550
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 122,688 | 112,947
| Trade creditors | 265,761 | 207,428
| Amounts owed to connected undertakings | 658,563 | 531,855
| Corporation tax | - | 254,504
| Other taxation and social security | 83,432 | 133,068
| Obligations under finance lease and hire purchase contracts | 119,750 | 170,559
| Other creditors | 1,659 | 1,653
| Accruals and deferred income | 10,554 | 9,501
|  | 1,262,407 | 1,421,515
| The amounts relating to obligations under finance lease and hire purchase contracts are secured under the assets to which they relate. Amounts owed to connected undertakings are unsecured, interest free and repayable on demand.
- 10 -
|  | 06539889 31 May 2025
BLACKSHAW LANDFILL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 133,266 | 255,953
| Net obligations under finance leases and hire purchase contracts | 269,907 | 206,056
|  | 403,173 | 462,009
| The amounts relating to obligations under finance lease and hire purchase contracts are secured under the assets to which they relate.
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | 122,688 | 112,947
| Amounts falling due 1-2 years |  |
| Other loans | 133,266 | 122,687
| Amounts falling due 2-5 years |  |
| Other loans | - | 133,266
|  | 255,954 | 368,900
11. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 119,750 | 170,559
| Between 1-5 years | 269,907 | 206,056
|  | 389,657 | 376,615
- 11 -
|  | 06539889 31 May 2025
BLACKSHAW LANDFILL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
12. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (75,593) | (121,497)
| Charged to profit or loss | (40,889) | 45,904
| At end of year | (116,482) | (75,593)
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (228,982) | (188,271)
| Short term timing differences | 112,500 | 112,678
|  | (116,482) | (75,593)
13. | Provisions
|  | Restoration Provision
|  | £
| At 1 June 2024 | 450,000
| At 31 May 2025 | 450,000
| The restoration provision is calculated based on the costs necessary to restore the land to its original state.
14. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
- 12 -
|  | 06539889 31 May 2025
BLACKSHAW LANDFILL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
15. | Reserves
Profit & loss account The profit and loss account reserve represents cumulative profits and losses made by the Company to date.
16. | Contingent liabilities
The Company operates in a VAT group with various group companies. All companies are jointly and severally liable for any VAT amounts owing to HM Customs & Revenue. At 31 May 2025, the combined VAT liability, across all other companies, totalled £129,241 (2024: £92,932).
17. | Commitments under operating leases
| At 31 May 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 60,000 | 60,000
| Later than 1 year and not later than 5 years | 165,000 | 225,000
|  | 225,000 | 285,000
18. | Related party transactions
| The Company is a wholly owned subsidiary of the group headed by Blackshaw Holdings (2014) Limited and as such has taken advantage of the exemption permitted by Section 33 'Related Party Disclosures' not to provide disclosures of transactions entered into with the parent company or other wholly owned subsidiaries within the group. During the year the Company had recharges of £276,209 (2024: £298,369) with connected undertakings where J S Brooksbank is also a director. During the year the Company made purchases of £60,000 (2024: £15,000) and made sales of £243,248 (2024: 286,327) with connected undertakings where J S Brooksbank is also a director. During the year the Company received funds and loaned funds to related companies in which J S Brooksbank is also a director. At the year end the following amounts were due from related parties:
|  | 2025 | 2024
|  | £ | £
| Amounts owed by entities with common control | 1,256,308 | 1,082,040
- 13 -
|  | 06539889 31 May 2025
BLACKSHAW LANDFILL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
19. | Controlling party
The immediate and ultimate parent company is J B Holdings (Trading) Limited and Blackshaw Holdings (2014) Limited respectively, both companies are registered in England and Wales. There is no single ultimate controlling party.
- 14 -