Waste Investigations Support & Enforcement Ltd

Registered Number: 12894391 Waste Investigations Support & Enforcement Ltd
Balance Sheet
As at 30 September 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	109,870	34,000
Tangible fixed assets	4	147,529	91,164
		257,399	125,164
Current assets
Debtors		700,030	738,518
Cash at bank and in hand		1,012,950	549,593
		1,712,980	1,288,111
Creditors: amount falling due within one year		(1,821,699)	(1,156,302)
Net current assets		(108,719)	131,809

Total assets less current liabilities		148,680	256,973
Provisions for liabilities		(36,882)	(22,791)
Net assets		111,798	234,182

Capital and reserves
Called up share capital		3	3
Profit and loss account		111,795	234,179
Shareholders' funds		111,798	234,182

For the year ended 30 September 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 year 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 21 May 2026 and were signed on its behalf by:

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C Buchanan
Director

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JG Dunne
Director

Waste Investigations Support & Enforcement Ltd
Notes to the Abridged Financial Statements
For the year ended 30 September 2025

General Information

Waste Investigations Support & Enforcement Ltd is a private company, limited by shares, registered in England and Wales, registration number 12894391, registration address 9 Waterside Court, St. Helens, WA9 1UA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

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 companys 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.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Computer software development costs
Development costs of computer software are capitalised once a detailed program design has been established.

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:

Motor Vehicles	20% Reducing Balance
Fixtures and Equipment	15% Reducing Balance & 25% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 147 (2024 : 107).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 October 2024	34,000	34,000
Additions	109,870	109,870
Disposals	(34,000)	(34,000)
At 30 September 2025	109,870	109,870
Amortisation
At 01 October 2024	-	-
Charge for year	-	-
On disposals	-	-
At 30 September 2025	-	-
Net book values
At 30 September 2025	109,870	109,870
At 30 September 2024	34,000	34,000

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Equipment	Total
	£	£	£
At 01 October 2024	29,802	141,692	171,494
Additions	-	89,546	89,546
Disposals	-	-	-
At 30 September 2025	29,802	231,238	261,040
Depreciation
At 01 October 2024	10,742	69,588	80,330
Charge for year	3,812	29,369	33,181
On disposals	-	-	-
At 30 September 2025	14,554	98,957	113,511
Net book values
Closing balance as at 30 September 2025	15,248	132,281	147,529
Opening balance as at 01 October 2024	19,060	72,104	91,164

Advances and Credits

JG & D Dunne

C & K Buchanan

W & L Hodgson

Current year (2025)

	Brought Forward £	Amount £	Interest £	Repaid £	Written Off £	Waived £	Carry Forward £
JG & D Dunne	26,843	93,039	675	108,750	-	-	11,807
C & K Buchanan	88,362	178,820	3,974	112,000	-	-	159,156
W & L Hodgson	64,924	65,225	1,503	105,000	-	-	26,652
	180,129	337,084	6,152	325,750	-	-	197,615

Previous year (2024)

	Brought Forward £	Amount £	Interest £	Repaid £	Written Off £	Waived £	Carry Forward £
JG & D Dunne	-	26,843	-	-	-	-	26,843
C & K Buchanan	-	88,106	306	50	-	-	88,362
W & L Hodgson	2,192	62,278	454	-	-	-	64,924
	2,192	177,227	760	50	-	-	180,129

6.	Controlling Parties The issued share capital is held by WISE Services Group Limited, a company which is controlled by the directors.

Registered Number: 12894391
England and Wales
Abridged Accounts

for the year ended 30 September 2025
for
WASTE INVESTIGATIONS SUPPORT & ENFORCEMENT LTD