Brewsters Waste Management Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04971684

Brewsters Waste Management Limited

Filleted Unaudited Financial Statements

30 September 2025

Brewsters Waste Management Limited

Financial Statements

Year ended 30 September 2025

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

Brewsters Waste Management Limited

Officers and Professional Advisers

Director	Mr. B Brewster

Company secretary	Mrs M Byrne

Registered office	4th Floor
	58-59 Great Marlborough Street
	London
	England
	W1F 7JY

Accountants	Higgins Fairbairn & Co
	Chartered accountants
	4th Floor
	58-59 Great Marlborough Street
	London
	W1F 7JY

Brewsters Waste Management Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	7		3,696,091	4,258,531

Current assets

Debtors	8	1,661,156	1,792,110
Cash at bank and in hand		169,790	328,891
		------------	------------
		1,830,946	2,121,001

Creditors: amounts falling due within one year	9	1,403,673		1,494,880
		------------		------------
Net current assets			427,273	626,121
			------------	------------
Total assets less current liabilities			4,123,364	4,884,652

Creditors: amounts falling due after more than one year	10	299,055	442,668
		------------	------------
Net assets		3,824,309	4,441,984
		------------	------------

Capital and reserves

Called up share capital	250,001	250,001
Profit and loss account	3,574,308	4,191,983
	------------	------------
Shareholders funds	3,824,309	4,441,984
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Brewsters Waste Management Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 9 June 2026 , and are signed on behalf of the board by:

Mr. B Brewster
Director

Company registration number: 04971684

Brewsters Waste Management Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4th Floor, 58-59 Great Marlborough Street, London, W1F 7JY, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Going concern

The financial statements have been prepared in accordance with the accounting principles appropriate to a going concern, as the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future by meeting its liabilities as they fall due, based on the net current asset position of the company and available sources of finance.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable, stated net of discounts and of Value Added Tax, in respect of principal activity.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	Amortised over 10 Years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold Improvements	-	10% reducing balance
Plant & Machinery	-	10% reducing balance
Fixtures & Fittings	-	20% reducing balance
Motor Vehicles	-	10% reducing balance
Leasehold property	-	Depreciated over 15 years

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 40 (2024: 38 ).

5. Accounting estimates and judgements

Trade debtors

Management uses details of the age of the trade debtors and the status of any disputes together with external evidence of the credit status of the counterparty in making judgements concerning any need to impair the carrying values.

Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual value of the assets. The useful economic lives and residual values are re-assessed annually. They are amended, when necessary, to reflect current estimates based on economic utilization and the physical condition of the assets.

6. Intangible assets

	Goodwill
	£
Cost
At 1 October 2024 and 30 September 2025	1,000,000
	------------
Amortisation
At 1 October 2024 and 30 September 2025	1,000,000
	------------
Carrying amount
At 30 September 2025	–
	------------
At 30 September 2024	–
	------------

7. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Leasehold improvements	Total
	£	£	£	£	£	£
Cost
At 1 Oct 2024	47,434	3,114,494	153,490	4,256,996	1,029,117	8,601,531
Additions	–	164,253	2,114	–	–	166,367
Disposals	–	( 1,475,931)	–	–	–	( 1,475,931)
	--------	------------	---------	------------	------------	------------
At 30 Sep 2025	47,434	1,802,816	155,604	4,256,996	1,029,117	7,291,967
	--------	------------	---------	------------	------------	------------
Depreciation
At 1 Oct 2024	47,434	1,390,032	137,584	2,388,958	378,992	4,343,000
Charge for the year	–	31,847	3,604	186,803	79,163	301,417
Disposals	–	( 1,048,541)	–	–	–	( 1,048,541)
	--------	------------	---------	------------	------------	------------
At 30 Sep 2025	47,434	373,338	141,188	2,575,761	458,155	3,595,876
	--------	------------	---------	------------	------------	------------
Carrying amount
At 30 Sep 2025	–	1,429,478	14,416	1,681,235	570,962	3,696,091
	--------	------------	---------	------------	------------	------------
At 30 Sep 2024	–	1,724,462	15,906	1,868,038	650,125	4,258,531
	--------	------------	---------	------------	------------	------------

Hire purchase agreements Included within the net book value of £3,696,091, £1,301,884 (2024: £1,993,456) related to assets held under hire purchase agreements. The depreciation charged to the financial statements in the period in respect of such assets amounted to £144,654 (2024: £221,495).

8. Debtors

	2025	2024
	£	£
Trade debtors	1,362,228	1,513,721
Other debtors	298,928	278,389
	------------	------------
	1,661,156	1,792,110
	------------	------------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	419,070	238,436
Trade creditors	439,775	509,389
Social security and other taxes	259,596	251,117
Other creditors	285,232	495,938
	------------	------------
	1,403,673	1,494,880
	------------	------------

Other creditors include hire purchase creditor of £246,013 (2024: £422,021).

10. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	299,055	442,668
	---------	---------

Other creditors include hire purchase creditor of £295,325 (2024 : £439,460).

11. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr. B Brewster	( 23)	–	–	( 23)
	----	----	----	----

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr. B Brewster	( 23)	120,000	( 120,000)	( 23)
	----	---------	---------	----

As reflected in note 10, creditors due within one year include an amount of £23 (2024: £23) due to the director of the Company. The amount is still outstanding and is repayable on demand.

12. Controlling party

The company was under the control of Mr B Brewster throughout the current period. Mr Brewster is the managing director and majority shareholder.