REGISTERED NUMBER: 10615090 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Essex Waste Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Walker

B J Walker

M H Patel

REGISTERED OFFICE:

Home Farm

Gaunts End

Elsenham

Essex

CM22 6DR

REGISTERED NUMBER:

10615090 (England and Wales)

ACCOUNTANTS:

CHARLES PETER

Charles House

46 Station Road

Waltham Abbey

Essex

EN9 1FP

FIXED ASSETS

Tangible assets

4

2,211,929

841,925

CURRENT ASSETS

Stocks

435,000

315,000

Debtors

5

945,378

663,500

Cash at bank and in hand

276,765

224,459

1,657,143

1,202,959

CREDITORS

Amounts falling due within one year

6

1,576,856

925,610

NET CURRENT ASSETS

80,287

277,349

TOTAL ASSETS LESS CURRENT LIABILITIES

2,292,216

1,119,274

CREDITORS

Amounts falling due after more than one year

7

973,929

174,583

NET ASSETS

1,318,287

944,691

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,318,187

944,591

SHAREHOLDERS' FUNDS

1,318,287

944,691

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 12 June 2026 and were signed on its behalf by:

G Walker - Director

1.	STATUTORY INFORMATION

Essex Waste 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

20% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

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 profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 March 2025

191,959

395,626

4,522

Additions

55,178

1,257,959

-

Disposals

-

(15,000

)

-

At 28 February 2026

247,137

1,638,585

4,522

DEPRECIATION

At 1 March 2025

73,218

61,806

3,188

Charge for year

47,588

248,818

334

Eliminated on disposal

-

(11,589

)

-

At 28 February 2026

120,806

299,035

3,522

NET BOOK VALUE

At 28 February 2026

126,331

1,339,550

1,000

At 28 February 2025

118,741

333,820

1,334

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2025

797,631

1,914

1,391,652

Additions

539,925

-

1,853,062

Disposals

(20,999

)

-

(35,999

)

At 28 February 2026

1,316,557

1,914

3,208,715

DEPRECIATION

At 1 March 2025

410,055

1,460

549,727

Charge for year

178,398

114

475,252

Eliminated on disposal

(16,604

)

-

(28,193

)

At 28 February 2026

571,849

1,574

996,786

NET BOOK VALUE

At 28 February 2026

744,708

340

2,211,929

At 28 February 2025

387,576

454

841,925

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 March 2025

-

400,945

400,945

Additions

1,098,916

510,000

1,608,916

Disposals

-

(19,249

)

(19,249

)

At 28 February 2026

1,098,916

891,696

1,990,612

DEPRECIATION

At 1 March 2025

-

170,983

170,983

Charge for year

136,960

132,574

269,534

Eliminated on disposal

-

(15,252

)

(15,252

)

At 28 February 2026

136,960

288,305

425,265

NET BOOK VALUE

At 28 February 2026

961,956

603,391

1,565,347

At 28 February 2025

-

229,962

229,962

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

881,941

610,350

Other debtors

63,437

53,150

945,378

663,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

489,579

167,612

Trade creditors

890,425

550,191

Taxation and social security

63,798

186,326

Other creditors

133,054

21,481

1,576,856

925,610

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

973,929

174,583

8.	RELATED PARTY DISCLOSURES

Included in other creditors is a loan from Essex Aggregates Limited of £35,000, connected to Essex Waste Limited by virtue of Mr Gary Walker being a director and shareholder in common.