REGISTERED NUMBER: 04919109 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

JOHNSONS RECYCLING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A R Johnson

C A Johnson

SECRETARY:

Mrs L Johnson

REGISTERED OFFICE:

Unit 1

Park Farm Close

Park Farm Industrial Estate

Folkestone

Kent

CT19 5DU

REGISTERED NUMBER:

04919109 (England and Wales)

ACCOUNTANTS:

Ackland Webb Ltd

Chartered Certified Accountants

Suite 1, First Floor

3 Jubilee Way

Faversham

Kent

ME13 8GD

FIXED ASSETS

Tangible assets

4

486,634

516,446

CURRENT ASSETS

Stocks

35,000

30,000

Debtors

5

3,048

75,430

Prepayments and accrued income

13,059

10,694

Cash at bank

829,753

813,474

880,860

929,598

CREDITORS

Amounts falling due within one year

6

(240,578

)

(333,020

)

NET CURRENT ASSETS

640,282

596,578

TOTAL ASSETS LESS CURRENT LIABILITIES

1,126,916

1,113,024

PROVISIONS FOR LIABILITIES

(45,169

)

(52,433

)

NET ASSETS

1,081,747

1,060,591

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

1,081,547

1,060,391

SHAREHOLDERS' FUNDS

1,081,747

1,060,591

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

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.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

A R Johnson - Director

1.	STATUTORY INFORMATION

Johnsons Recycling 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 October 2024

294,166

1,047,178

1,341,344

Additions

-

26,171

26,171

Disposals

-

(4,000

)

(4,000

)

At 30 September 2025

294,166

1,069,349

1,363,515

DEPRECIATION

At 1 October 2024

-

824,898

824,898

Charge for year

-

54,754

54,754

Eliminated on disposal

-

(2,771

)

(2,771

)

At 30 September 2025

-

876,881

876,881

NET BOOK VALUE

At 30 September 2025

294,166

192,468

486,634

At 30 September 2024

294,166

222,280

516,446

Cost or valuation at 30 September 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2020

60,884

-

60,884

Valuation in 2021

19,862

-

19,862

Valuation in 2022

(8,696

)

-

(8,696

)

Cost

222,116

1,069,349

1,291,465

294,166

1,069,349

1,363,515

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

1,548

73,930

Other debtors

1,500

1,500

3,048

75,430

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

2,923

21,999

Taxation and social security

233,790

307,510

Other creditors

3,865

3,511

240,578

333,020

7.	ULTIMATE CONTROLLING PARTY

The controlling party is A R Johnson.