D & M Recycling and Waste Management Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04611731

D & M Recycling and Waste Management Limited

Filleted Unaudited Financial Statements

30 November 2025

D & M Recycling and Waste Management Limited

Statement of Financial Position

30 November 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	101,675	146,005

Current assets

Stocks		2,635	1,808
Debtors	6	97,972	61,670
Cash at bank and in hand		68,206	42,546
		---------	---------
		168,813	106,024

Creditors: amounts falling due within one year	7	181,726	134,825
		---------	---------
Net current liabilities		12,913	28,801
		---------	---------
Total assets less current liabilities		88,762	117,204

Provisions

Taxation including deferred tax	18,103	25,750
	--------	---------
Net assets	70,659	91,454
	--------	---------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	69,659	90,454
	--------	--------
Shareholders funds	70,659	91,454
	--------	--------

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 comprehensive income has not been delivered.

For the 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 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 .

D & M Recycling and Waste Management Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 27 April 2026 , and are signed on behalf of the board by:

Mr M Enright	Mr D Enright
Director	Director

Company registration number: 04611731

D & M Recycling and Waste Management Limited

Notes to the Financial Statements

Year ended 30 November 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 5 Minton Place, Victoria Road, Bicester, Oxon, OX26 6QB.

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.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 and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exceptions: Deferred tax is measured on a discounted/an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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	-	10% straight line
Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor Vehicles	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

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.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

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 5 (2024: 5 ).

5. Tangible assets

	Leasehold improvements	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 December 2024	40,796	575,332	63,361	65,944	745,433
Additions	–	–	13,523	–	13,523
Disposals	–	( 183,935)	( 15,735)	( 17,500)	( 217,170)
	--------	---------	--------	--------	---------
At 30 November 2025	40,796	391,397	61,149	48,444	541,786
	--------	---------	--------	--------	---------
Depreciation
At 1 December 2024	30,320	458,183	49,935	60,990	599,428
Charge for the year	4,079	31,760	2,033	1,222	39,094
Disposals	–	( 168,025)	( 14,663)	( 15,723)	( 198,411)
	--------	---------	--------	--------	---------
At 30 November 2025	34,399	321,918	37,305	46,489	440,111
	--------	---------	--------	--------	---------
Carrying amount
At 30 November 2025	6,397	69,479	23,844	1,955	101,675
	--------	---------	--------	--------	---------
At 30 November 2024	10,476	117,149	13,426	4,954	146,005
	--------	---------	--------	--------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	71,868	43,629
Other debtors	26,104	18,041
	--------	--------
	97,972	61,670
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	35,908
Trade creditors	26,857	15,054
Corporation tax	2,963	23,194
Social security and other taxes	15,151	36,014
Other creditors	136,755	24,655
	---------	---------
	181,726	134,825
	---------	---------