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Registered Number: 12744687
England and Wales
Abridged Accounts
for the period ended 31 December 2025
for
VIABLE WASTE SOLUTIONS LTD

VIABLE WASTE SOLUTIONS LTD Contents Page For the Period 01 August 2024 to 31 December 2025
Statement of financial position | 1
Notes to the financial statements | 2

Registered Number: 12744687 VIABLE WASTE SOLUTIONS LTD Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 6,779 |  | 20,408
|  | 6,779 |  | 20,408
Current assets |  |  |
Debtors |  | 9,792 |  | 14,058
Cash at bank and in hand |  | 89,983 |  | 76,158
|  | 99,775 |  | 90,216
Creditors: amount falling due within one year |  | (78,467) |  | (46,985)
Net current assets |  | 21,308 |  | 43,231
Total assets less current liabilities |  | 28,087 |  | 63,639
Creditors: amount falling due after more than one year |  | (1,471) |  | (16,179)
Net assets |  | 26,616 |  | 47,460
Capital and reserves |  |  |
Called up share capital | 5 | 100 |  | 100
Profit and loss account |  | 26,516 |  | 47,360
Shareholders' funds |  | 26,616 |  | 47,460
For the period ended 31 December 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 period in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 29 April 2026 and were signed on its behalf by:
------------------------------- Grant Pearson Director | ------------------------------- Gabi Pearson Director
1

VIABLE WASTE SOLUTIONS LTD Notes to the Abridged Financial Statements For the Period 01 August 2024 to 31 December 2025
General Information VIABLE WASTE SOLUTIONS LTD is a private company, limited by shares, registered in England and Wales, registration number 12744687, registration address 40a London Road, Gloucester, Gloucestershire, GL1 3NU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Straight Line
Computer Equipment | 33% Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2. | Staff Costs
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Wages and salaries | 65,550 |  | 53,383
Social security costs | 1,235 |  | -
Pension costs, defined contribution plan | 445 |  | 632
| 67,230 |  | 54,015
3. | Average number of employees Average number of employees during the period was 3 (2024 : 2).
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 August 2024 | 50,893 |  | 358 |  | 51,251
Additions | - |  | 1,353 |  | 1,353
Disposals | - |  | - |  | -
At 31 December 2025 | 50,893 |  | 1,711 |  | 52,604
Depreciation
At 01 August 2024 | 30,485 |  | 358 |  | 30,843
Charge for period | 14,418 |  | 564 |  | 14,982
On disposals | - |  | - |  | -
At 31 December 2025 | 44,903 |  | 922 |  | 45,825
Net book values
Closing balance as at 31 December 2025 | 5,990 |  | 789 |  | 6,779
Opening balance as at 01 August 2024 | 20,408 |  | - |  | 20,408
The net book value of Plant and Machinery includes £ 5,910 (2024 £20,257) in respect of assets leased under finance leases or hire purchase contracts.
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2