Company No: 07944073 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	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

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.