Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04920542 Mr James Potter Mr Jonathan Gaskell Gaskells (Midlands) Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04920542 2024-03-31 04920542 2025-03-31 04920542 2024-04-01 2025-03-31 04920542 frs-core:CurrentFinancialInstruments 2025-03-31 04920542 frs-core:Non-currentFinancialInstruments 2025-03-31 04920542 frs-core:ComputerEquipment 2025-03-31 04920542 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04920542 frs-core:ComputerEquipment 2024-03-31 04920542 frs-core:NetGoodwill 2025-03-31 04920542 frs-core:NetGoodwill 2024-04-01 2025-03-31 04920542 frs-core:NetGoodwill 2024-03-31 04920542 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04920542 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04920542 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 04920542 frs-core:MotorVehicles 2025-03-31 04920542 frs-core:MotorVehicles 2024-04-01 2025-03-31 04920542 frs-core:MotorVehicles 2024-03-31 04920542 frs-core:PlantMachinery 2025-03-31 04920542 frs-core:PlantMachinery 2024-04-01 2025-03-31 04920542 frs-core:PlantMachinery 2024-03-31 04920542 frs-core:ShareCapital 2025-03-31 04920542 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04920542 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04920542 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04920542 frs-bus:SmallEntities 2024-04-01 2025-03-31 04920542 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04920542 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04920542 1 2024-04-01 2025-03-31 04920542 frs-bus:Director1 2024-04-01 2025-03-31 04920542 frs-bus:Director2 2024-04-01 2025-03-31 04920542 frs-countries:EnglandWales 2024-04-01 2025-03-31 04920542 2023-03-31 04920542 2024-03-31 04920542 2023-04-01 2024-03-31 04920542 frs-core:CurrentFinancialInstruments 2024-03-31 04920542 frs-core:Non-currentFinancialInstruments 2024-03-31 04920542 frs-core:ShareCapital 2024-03-31 04920542 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04920542
EGAN WASTE SERVICES LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
EGAN WASTE SERVICES LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
EGAN WASTE SERVICES LIMITED
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04920542

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 486,784 |  | 1,487,265
|  |  | 486,784 |  | 1,487,265
CURRENT ASSETS
Stocks | 6 | 3,175 |  | 3,175 |
Debtors | 7 | 1,330,421 |  | 344,408 |
Cash at bank and in hand |  | 404,587 |  | 597,580 |
|  | 1,738,183 |  | 945,163 |
Creditors: Amounts Falling Due Within One Year | 8 | (212,792 ) |  | (447,770 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,525,391 |  | 497,393
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,012,175 |  | 1,984,658
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (5,000 ) |  | -
NET ASSETS |  |  | 2,007,175 |  | 1,984,658
CAPITAL AND RESERVES
Called up share capital | 10 |  | 20,100 |  | 20,100
Profit and Loss Account |  |  | 1,987,075 |  | 1,964,558
SHAREHOLDERS' FUNDS |  |  | 2,007,175 |  | 1,984,658

Page 1
Page 2
EGAN WASTE SERVICES LIMITED
Balance Sheet (continued)
As At 31 March 2025
For the 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.
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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Jonathan Gaskell Director
24/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
EGAN WASTE SERVICES LIMITED
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
EGAN WASTE SERVICES LIMITED Registered number 04920542 is a limited by shares company incorporated in England & Wales. The Registered Office is 17-21 Foster Street , Bootle, Liverpool, Merseyside, L20 8EX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | No depreciation charged
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 25% reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under 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 the 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 the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 3
Page 4
EGAN WASTE SERVICES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 5 |  | 5
Sales, marketing and distribution | 11 |  | 11
| 16 |  | 16

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 120,000
As at 31 March 2025 | 120,000
Amortisation
As at 1 April 2024 | 120,000
As at 31 March 2025 | 120,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 931,119 | 1,401,878 | 672,026 | 28,409 | 3,033,432
Additions | - | 445 | 47,000 | 640 | 48,085
Disposals | (931,119 ) | - | - | - | (931,119 )
As at 31 March 2025 | - | 1,402,323 | 719,026 | 29,049 | 2,150,398
Depreciation
As at 1 April 2024 | - | 1,065,937 | 466,857 | 13,373 | 1,546,167
Provided during the period | - | 50,447 | 63,214 | 3,786 | 117,447
As at 31 March 2025 | - | 1,116,384 | 530,071 | 17,159 | 1,663,614
Net Book Value
As at 31 March 2025 | - | 285,939 | 188,955 | 11,890 | 486,784
As at 1 April 2024 | 931,119 | 335,941 | 205,169 | 15,036 | 1,487,265

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 3,175 |  | 3,175

Page 4
Page 5
EGAN WASTE SERVICES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 368,481 |  | 329,077
Prepayments and accrued income | 16,447 |  | 15,331
Other debtors | 14,374 |  | -
Amounts owed by group undertakings | 931,119 |  | -
| 1,330,421 |  | 344,408

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 20,000 |  | -
Trade creditors | 67,592 |  | 90,556
Corporation tax | 36,422 |  | 55,531
Other taxes and social security | 10,629 |  | 9,013
VAT | 53,717 |  | 50,273
Net wages | 5,682 |  | -
Accruals and deferred income | 18,750 |  | 34,248
Directors' loan accounts | - |  | 208,149
| 212,792 |  | 447,770

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,000 |  | -

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20,100 |  | 20,100

11. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Daniel Egan | 1,020 | 1,020
Mr James Egan | 980 | 980

12. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 2,000 |  | 2,000

13. Ultimate Controlling Party
The company's ultimate controlling party is Gaskells (Midlands) Holdings Limited .
Page 5