Silverfin false false 31/12/2025 01/01/2025 31/12/2025 E A Bacon 31/03/2021 B Mounsey-Heysham 31/03/2021 T P Nelson 31/03/2021 05 May 2026 The principal activity of the company during the period was that of treatment and disposal of non-hazardous waste. 07944073 2025-12-31 07944073 bus:Director1 2025-12-31 07944073 bus:Director2 2025-12-31 07944073 bus:Director3 2025-12-31 07944073 2024-12-31 07944073 core:CurrentFinancialInstruments 2025-12-31 07944073 core:CurrentFinancialInstruments 2024-12-31 07944073 core:ShareCapital 2025-12-31 07944073 core:ShareCapital 2024-12-31 07944073 core:RetainedEarningsAccumulatedLosses 2025-12-31 07944073 core:RetainedEarningsAccumulatedLosses 2024-12-31 07944073 core:LandBuildings 2024-12-31 07944073 core:PlantMachinery 2024-12-31 07944073 core:Vehicles 2024-12-31 07944073 core:ComputerEquipment 2024-12-31 07944073 core:LandBuildings 2025-12-31 07944073 core:PlantMachinery 2025-12-31 07944073 core:Vehicles 2025-12-31 07944073 core:ComputerEquipment 2025-12-31 07944073 bus:OrdinaryShareClass1 2025-12-31 07944073 2025-01-01 2025-12-31 07944073 bus:FilletedAccounts 2025-01-01 2025-12-31 07944073 bus:SmallEntities 2025-01-01 2025-12-31 07944073 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 07944073 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07944073 bus:Director1 2025-01-01 2025-12-31 07944073 bus:Director2 2025-01-01 2025-12-31 07944073 bus:Director3 2025-01-01 2025-12-31 07944073 core:LandBuildings core:TopRangeValue 2025-01-01 2025-12-31 07944073 core:PlantMachinery core:BottomRangeValue 2025-01-01 2025-12-31 07944073 core:PlantMachinery core:TopRangeValue 2025-01-01 2025-12-31 07944073 core:Vehicles core:BottomRangeValue 2025-01-01 2025-12-31 07944073 core:Vehicles core:TopRangeValue 2025-01-01 2025-12-31 07944073 core:ComputerEquipment 2025-01-01 2025-12-31 07944073 2024-01-01 2024-12-31 07944073 core:LandBuildings 2025-01-01 2025-12-31 07944073 core:PlantMachinery 2025-01-01 2025-12-31 07944073 core:Vehicles 2025-01-01 2025-12-31 07944073 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 07944073 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 07944073 1 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 07944073 (England and Wales)

# ANDERSONS WASTE TREATMENT CENTRE LTD

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

ANDERSONS WASTE TREATMENT CENTRE LTD

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

ANDERSONS WASTE TREATMENT CENTRE LTD

## BALANCE SHEET

As at 31 December 2025
ANDERSONS WASTE TREATMENT CENTRE LTD

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 250,498 |  | 278,849
|  | 250,498 |  | 278,849
Current assets |  |  |  |
Debtors | 4 | 472,303 |  | 769,853
Cash at bank and in hand |  | 56,970 |  | 66,549
|  | 529,273 |  | 836,402
Creditors: amounts falling due within one year | 5 | ( 112,389) |  | ( 129,330)
Net current assets |  | 416,884 |  | 707,072
Total assets less current liabilities |  | 667,382 |  | 985,921
Provision for liabilities |  | ( 62,611) |  | ( 69,702)
Net assets |  | 604,771 |  | 916,219
Capital and reserves |  |  |  |
Called-up share capital | 6 | 120 |  | 120
Profit and loss account |  | 604,651 |  | 916,099
Total shareholder's funds |  | 604,771 |  | 916,219

For the financial year ending 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Andersons Waste Treatment Centre Ltd (registered number: 07944073) were approved and authorised for issue by the Board of Directors on 05 May 2026. They were signed on its behalf by:

E A Bacon Director |  | T P Nelson Director

ANDERSONS WASTE TREATMENT CENTRE LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
ANDERSONS WASTE TREATMENT CENTRE LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Andersons Waste Treatment Centre Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 6 Hydro Estate St Andrews Road, Avonmouth, Bristol, BS11 9HS, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is measured at the fair value of the consideration received or receivable. It is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Revenue from services is recognised as they are delivered.

##### Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax is recognized in respect of all timing differences that have originated but not reversed at the balance sheet date. timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognized in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognized only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or further future taxable profits.

##### Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under finance lease, over the lease term whichever is the shorter.

Land and buildings | 10 years straight line
Plant and machinery | 6 - 7 years straight line
Vehicles | 6 - 7 years straight line
Computer equipment | 25 % reducing balance

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 4

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 January 2025 | 26,695 |  | 275,534 |  | 23,474 |  | 6,962 |  | 332,665
Additions | 0 |  | 22,472 |  | 0 |  | 0 |  | 22,472
At 31 December 2025 | 26,695 |  | 298,006 |  | 23,474 |  | 6,962 |  | 355,137
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 January 2025 | 4,005 |  | 25,407 |  | 19,067 |  | 5,337 |  | 53,816
Charge for the financial year | 2,669 |  | 44,234 |  | 3,522 |  | 398 |  | 50,823
At 31 December 2025 | 6,674 |  | 69,641 |  | 22,589 |  | 5,735 |  | 104,639
Net book value |  |  |  |  |  |  |  |  |
At 31 December 2025 | 20,021 |  | 228,365 |  | 885 |  | 1,227 |  | 250,498
At 31 December 2024 | 22,690 |  | 250,127 |  | 4,407 |  | 1,625 |  | 278,849

The net book value of tangible fixed assets includes £Nil (2024 - £Nil) in respect of assets held under hire purchase contracts.

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 84,924 |  | 63,306
Amounts owed by Group undertakings | 348,103 |  | 642,732
Prepayments | 17,188 |  | 18,407
Other debtors | 22,088 |  | 45,408
| 472,303 |  | 769,853

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 78,377 |  | 110,869
Accruals | 7,571 |  | 7,148
Corporation tax | 21,609 |  | 8,754
Other taxation and social security | 2,424 |  | 2,365
Other creditors | 2,408 |  | 194
| 112,389 |  | 129,330

Two debentures are in place and are secured via fixed and floating charges in favour of Barclays Bank plc and Mr P W Nelson & Mrs M L Nelson.

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
120 Ordinary shares of £ 1.00 each | 120 |  | 120

#### 7. Related party transactions

The company has taken advantage of the exemptions within FRS 102 paragraph 33.1A from disclosing transactions with its wholly owned subsidiaries.

#### 8. Ultimate controlling party

The company's immediate and ultimate parent is Cleanstream Group Limited, incorporated in England and Wales.
The address of Cleanstream Group Limited is Unit 6 Hydro Estate St. Andrews Road, Avonmouth, Bristol, BS11 9HS.