NORTHANTS WASTE CONTROL LIMITED


Director	Mark Stevenson


Registered Address	29 Westbridge Depot St James Mill Road
	Northampton
	NN5 5JW


Registered Number	06977455 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		1,060,727		848,691
			1,060,727		848,691
Current assets
Debtors	5	165,045		146,109
Cash at bank and on hand		273,034		81,180
		438,079		227,289
Creditors amounts falling due within one year	6	(233,055)		(151,421)
Net current assets (liabilities)			205,024		75,868
Total assets less current liabilities			1,265,751		924,559
Creditors amounts falling due after one year	7		(340,672)		(195,793)
Provisions for liabilities	9		(122,156)		(89,744)
Net assets			802,923		639,022
Capital and reserves
Called up share capital			100		100
Profit and loss account			802,823		638,922
Shareholders' funds			802,923		639,022

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 26 March 2026, and are signed on its behalf by:

Mark Stevenson
Director
Registered Company No. 06977455

NORTHANTS WASTE CONTROL LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	100
Plant and machinery	15	-
Fixtures and fittings	-	4
Office Equipment	33	-

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 August 24	19,500	19,500
At 31 July 25	19,500	19,500
Amortisation and impairment
At 01 August 24	19,500	19,500
At 31 July 25	19,500	19,500
Net book value
At 31 July 25	-	-
At 31 July 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 August 24	329,664	900,960	75,218	6,662	1,312,504
Additions	-	432,008	16,551	5,751	454,310
Disposals	-	(198,794)	-	(3,953)	(202,747)
At 31 July 25	329,664	1,134,174	91,769	8,460	1,564,067
Depreciation and impairment
At 01 August 24	13,187	415,418	29,845	5,363	463,813
Charge for year	3,297	125,533	22,942	2,339	154,111
On disposals	-	(110,705)	-	(3,879)	(114,584)
At 31 July 25	16,484	430,246	52,787	3,823	503,340
Net book value
At 31 July 25	313,180	703,928	38,982	4,637	1,060,727
At 31 July 24	316,477	485,542	45,373	1,299	848,691

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	121,923	129,941
Other debtors	41,827	13,916
Prepayments and accrued income	1,295	2,252
Total	165,045	146,109

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	184,826	14,805
Bank borrowings and overdrafts	18,083	18,083
Taxation and social security	9,996	85,467
Finance lease and HP contracts	12,241	25,165
Other creditors	10	-
Accrued liabilities and deferred income	7,899	7,901
Total	233,055	151,421

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Trade creditors / trade payables	181,619	-
Bank borrowings and overdrafts	137,262	153,452
Other creditors	21,791	42,341
Total	340,672	195,793

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	34,032		67,507

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	122,156	89,744
Total	122,156	89,744