| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| FOR |
| KENBURN WASTE MANAGEMENT LIMITED |
| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| FOR |
| KENBURN WASTE MANAGEMENT LIMITED |
| KENBURN WASTE MANAGEMENT LIMITED (REGISTERED NUMBER: 02132685) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| KENBURN WASTE MANAGEMENT LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Church View Chambers |
| 38 Market Square |
| Toddington |
| Bedfordshire |
| LU5 6BS |
| KENBURN WASTE MANAGEMENT LIMITED (REGISTERED NUMBER: 02132685) |
| STATEMENT OF FINANCIAL POSITION |
| 30 SEPTEMBER 2025 |
| 30.9.25 | 30.9.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Property, plant and equipment | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Inventories |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| KENBURN WASTE MANAGEMENT LIMITED (REGISTERED NUMBER: 02132685) |
| STATEMENT OF FINANCIAL POSITION - continued |
| 30 SEPTEMBER 2025 |
| The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on |
| KENBURN WASTE MANAGEMENT LIMITED (REGISTERED NUMBER: 02132685) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 1. | STATUTORY INFORMATION |
| Kenburn Waste Management Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page, and its place of business is Kenburn House, Porters Wood, St Albans, AL3 6HX. |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Related party exemption |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
| Revenue |
| Revenue (also described as sales or turnover) is the value of goods (net of VAT) provided to customers during the year, plus the value of work (net of VAT) performed during the year with respect to services. |
| Revenue Recognition |
| Revenue is recognised on the sale of goods when the goods are delivered and title has passed, and is recognised on the provision of services on a percentage degree of completion basis calculated by reference to the time expended compared to the total anticipated time. |
| Tangible fixed assets |
| Plant and machinery | - |
| Motor vehicles | - |
| Computer equipment | - |
| All fixed assets are initially recorded at cost. |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Inventories |
| Inventories (also described as stock) are measured at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is calculated on a first in, first out basis and includes all costs to purchase, and other costs incurred in bringing the inventories to their present location and condition. Where consignment stock is in substance an asset of the company, it is recognised as such on the balance sheet. |
| KENBURN WASTE MANAGEMENT LIMITED (REGISTERED NUMBER: 02132685) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Financial instruments |
| Financial instruments are classified by the directors as basic or advanced following the conditions in FRS102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method. There are no advanced instruments currently recognised by the company. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised 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 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. |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| Pension costs |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability. |
| Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease. |
| KENBURN WASTE MANAGEMENT LIMITED (REGISTERED NUMBER: 02132685) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Equipment leased to customers and instalment credit agreements |
| Assets leased to customers under contract purchase agreements which transfer substantially all the risk and rewards associated with ownership, other than legal title, are classified as finance leases. Finance lease receivables are included within current assets. |
| Lease agreements, which do not represent finance leases, are classified as operating leases. Assets leased to customers under such agreements are included within fixed assets and depreciated over their lease term down to their anticipated realisable value on a straight line basis. |
| Government grants |
| Government grants are recognised under the accrual model. Grants relating to revenue are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | PROPERTY, PLANT AND EQUIPMENT |
| Plant and | Motor | Computer |
| machinery | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 October 2024 |
| Additions |
| At 30 September 2025 |
| DEPRECIATION |
| At 1 October 2024 |
| Charge for year |
| At 30 September 2025 |
| NET BOOK VALUE |
| At 30 September 2025 |
| At 30 September 2024 |
| KENBURN WASTE MANAGEMENT LIMITED (REGISTERED NUMBER: 02132685) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 October 2024 |
| and 30 September 2025 |
| NET BOOK VALUE |
| At 30 September 2025 |
| At 30 September 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.9.25 | 30.9.24 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.9.25 | 30.9.24 |
| £ | £ |
| Hire purchase contracts (see note 8) |
| Payments on account |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| The National Westminster Bank Plc holds an unscheduled mortgage debenture creating a fixed and floating charge over all current and future assets of the company. |
| 8. | LEASING AGREEMENTS |
| Minimum lease payments under hire purchase fall due as follows: |
| 30.9.25 | 30.9.24 |
| £ | £ |
| Net obligations repayable: |
| Within one year |