Registration number: 06405100

Westcorn Enviro Waste Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Westcorn Enviro Waste Ltd

(Registration number: 06405100)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	934,474	948,301
Current assets
Debtors	5	86,017	109,807
Cash at bank and in hand		127,099	161,553
		213,116	271,360
Creditors: Amounts falling due within one year	6	(174,017)	(172,452)
Net current assets		39,099	98,908
Total assets less current liabilities		973,573	1,047,209
Creditors: Amounts falling due after more than one year	6	(338,307)	(360,904)
Provisions for liabilities		(3,379)	(5,887)
Net assets		631,887	680,418
Capital and reserves
Called up share capital		100	100
Retained earnings		631,787	680,318
Shareholders' funds		631,887	680,418

For the financial year ending 30 November 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Westcorn Enviro Waste Ltd

(Registration number: 06405100)
Balance Sheet as at 30 November 2025

Approved and authorised by the Board on 26 March 2026 and signed on its behalf by:
 

......................................... R J Cornish Director

Westcorn Enviro Waste Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

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

The address of its registered office is:
7a King Street
Frome
Somerset
BA11 1BH

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements, and is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Westcorn Enviro Waste Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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:

Asset class	Depreciation method and rate
Plant and machinery	25% on reducing balance
Motor vehicles	25% on reducing balance
Computer equipment	25% on cost

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business, and are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers, and are recognised initially at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs, and 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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

Westcorn Enviro Waste Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Land and buildings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	909,266	121,609	199,031	1,229,906
At 30 November 2025	909,266	121,609	199,031	1,229,906
Depreciation
At 1 December 2024	-	105,677	175,928	281,605
Charge for the year	-	6,125	7,702	13,827
At 30 November 2025	-	111,802	183,630	295,432
Carrying amount
At 30 November 2025	909,266	9,807	15,401	934,474
At 30 November 2024	909,266	15,932	23,103	948,301

5

Debtors

	2025 £	2024 £
Trade debtors	81,608	107,287
Other debtors	4,409	2,520
	86,017	109,807

Westcorn Enviro Waste Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Creditors

Amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	23,849	23,849
Trade creditors		32,225	27,702
Taxation and social security		32,353	18,310
Accruals and deferred income		5,110	7,376
Other creditors		9,592	5,589
Loan from directors		70,888	89,626
		174,017	172,452

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	338,307	360,904

The company has a fixed and floating charge over the Land at Knoll farm.

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	338,307	360,904

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	23,849	23,849