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Company Registration No. 05945471 (England and Wales)
Waste Logics Software Limited Unaudited accounts for the year ended 30 September 2025
Waste Logics Software Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Waste Logics Software Limited Company Information for the year ended 30 September 2025
Directors
Miss Geeta Chandra Mrs Bindu Chandra
Secretary
Miss Geeta Chandra
Company Number
05945471 (England and Wales)
Registered Office
7 Bell Yard London WC2A 2JR
Accountants
'Evolve Accounting and Tax Solutions Ltd' Congress House 14 Lyon Road Harrow Middlesex HA1 2EN
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Waste Logics Software Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
581,116 
463,302 
Tangible assets
5
17,702 
15,883 
598,818 
479,185 
Current assets
Debtors
6
444,607 
397,235 
Cash at bank and in hand
940,772 
587,425 
1,385,379 
984,660 
Creditors: amounts falling due within one year
7
(1,032,773)
(855,854)
Net current assets
352,606 
128,806 
Net assets
951,424 
607,991 
Capital and reserves
Called up share capital
8
142 
142 
Share premium
5,338 
5,338 
Profit and loss account
945,944 
602,511 
Shareholders' funds
951,424 
607,991 
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 June 2026 and were signed on its behalf by
Miss Geeta Chandra Director Company Registration No. 05945471
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Waste Logics Software Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Waste Logics Software Limited is a private company, limited by shares, registered in England and Wales, registration number 05945471. The registered office is 7 Bell Yard, London, WC2A 2JR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in pounds sterling and are rounded to the nearest £1.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Computer software development costs is being amortised evenly over its estimated useful life of five years.
Computer software development costs
The company has now substantially completed the development of its core package of the job management system; all costs relation to this software have been capitalised. The cost of the product is to be written off on a straight line basis over a five year period. The company has now substantially completed the development of two new modules that can be used with the core package of the job management system; all costs relating tot this software development have been capitalised. The cost of these products are to be written off on a straight line basis over a five year period. The company will also continue to develop other software products connected to the same industry and again the costs of each product will be capitalised until the product is substantially complete. Amortisation of these products will be assessed by the directors on an ongoing basis.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on reducing balance
Computer equipment
25% on cost
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Waste Logics Software Limited Notes to the Accounts for the year ended 30 September 2025
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 disclosed. 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 taxation
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 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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 October 2024
1,168,887 
Additions
345,483 
At 30 September 2025
1,514,370 
Amortisation
At 1 October 2024
705,585 
Charge for the year
227,669 
At 30 September 2025
933,254 
Net book value
At 30 September 2025
581,116 
At 30 September 2024
463,302 
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Waste Logics Software Limited Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2024
3,755 
54,893 
58,648 
Additions
- 
9,571 
9,571 
At 30 September 2025
3,755 
64,464 
68,219 
Depreciation
At 1 October 2024
2,671 
40,094 
42,765 
Charge for the year
217 
7,535 
7,752 
At 30 September 2025
2,888 
47,629 
50,517 
Net book value
At 30 September 2025
867 
16,835 
17,702 
At 30 September 2024
1,084 
14,799 
15,883 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
395,564 
133,578 
Accrued income and prepayments
47,144 
19,088 
Other debtors
1,899 
244,569 
444,607 
397,235 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
128,396 
159,332 
Trade creditors
75,877 
53,972 
Taxes and social security
132,891 
24,380 
Other creditors
8,939 
4,061 
Loans from directors
113,504 
127,654 
Accruals
11,780 
10,605 
Deferred income
561,386 
475,850 
1,032,773 
855,854 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1,420 Ordinary shares of £0.10 each
142 
142 
9
Average number of employees
During the year the average number of employees was 26 (2024: 25).
- 7 -