Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 13 May 2026 1 October 2024 30 September 2025 30 September 2025 04319662 Mr John Telling Mr Andrew Towens Mr Nicholas Towens Mr Simon Telling Mr Christopher Maitland Mr Graham Carrington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04319662 2024-09-30 04319662 2025-09-30 04319662 2024-10-01 2025-09-30 04319662 frs-core:CurrentFinancialInstruments 2025-09-30 04319662 frs-core:Non-currentFinancialInstruments 2025-09-30 04319662 frs-core:BetweenOneFiveYears 2025-09-30 04319662 frs-core:ComputerEquipment 2025-09-30 04319662 frs-core:ComputerEquipment 2024-10-01 2025-09-30 04319662 frs-core:ComputerEquipment 2024-09-30 04319662 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 04319662 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 04319662 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 04319662 frs-core:MotorVehicles 2025-09-30 04319662 frs-core:MotorVehicles 2024-10-01 2025-09-30 04319662 frs-core:MotorVehicles 2024-09-30 04319662 frs-core:PlantMachinery 2025-09-30 04319662 frs-core:PlantMachinery 2024-10-01 2025-09-30 04319662 frs-core:PlantMachinery 2024-09-30 04319662 frs-core:WithinOneYear 2025-09-30 04319662 frs-core:SharePremium 2025-09-30 04319662 frs-core:ShareCapital 2025-09-30 04319662 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04319662 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04319662 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 04319662 frs-bus:SmallEntities 2024-10-01 2025-09-30 04319662 frs-bus:Audited 2024-10-01 2025-09-30 04319662 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04319662 frs-bus:Director1 2024-10-01 2025-09-30 04319662 frs-bus:Director2 2024-10-01 2025-09-30 04319662 frs-bus:Director3 2024-10-01 2025-09-30 04319662 frs-bus:Director4 2024-10-01 2025-09-30 04319662 frs-bus:Director5 2024-10-01 2025-09-30 04319662 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 04319662 frs-core:CurrentFinancialInstruments 1 2025-09-30 04319662 frs-countries:EnglandWales 2024-10-01 2025-09-30 04319662 2023-09-30 04319662 2024-09-30 04319662 2023-10-01 2024-09-30 04319662 frs-core:CurrentFinancialInstruments 2024-09-30 04319662 frs-core:Non-currentFinancialInstruments 2024-09-30 04319662 frs-core:BetweenOneFiveYears 2024-09-30 04319662 frs-core:WithinOneYear 2024-09-30 04319662 frs-core:SharePremium 2024-09-30 04319662 frs-core:ShareCapital 2024-09-30 04319662 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04319662 frs-core:CurrentFinancialInstruments 1 2024-09-30
Registered number: 04319662
Towens Waste Management Ltd
Financial Statements
For The Year Ended 30 September 2025
Towens Waste Management Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Towens Waste Management Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 04319662

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,125,925 |  | 2,058,861
|  |  | 2,125,925 |  | 2,058,861
CURRENT ASSETS
Debtors | 5 | 1,522,014 |  | 2,030,397 |
Cash at bank and in hand |  | 987,549 |  | 604,754 |
|  | 2,509,563 |  | 2,635,151 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,177,223 ) |  | (1,994,569 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 332,340 |  | 640,582
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,458,265 |  | 2,699,443
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (404,411 ) |  | (451,843 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (510,798 ) |  | (474,940 )
NET ASSETS |  |  | 1,543,056 |  | 1,772,660
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Share premium account |  |  | 37,503 |  | 37,503
Profit and Loss Account |  |  | 1,504,553 |  | 1,734,157
SHAREHOLDERS' FUNDS |  |  | 1,543,056 |  | 1,772,660

Page 1
Page 2
Towens Waste Management Ltd
Balance Sheet (continued)
As At 30 September 2025
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr John Telling Director
13 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Towens Waste Management Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Towens Waste Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04319662 . The registered office is Plot 2 Warne Road, Weston Super Mare, North Somerset, BS23 3UU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 25% straight line
Plant & Machinery | 25% to 30% straight line or reducing balance
Motor Vehicles | 25% to 30% straight line or reducing balance
Computer Equipment | 25% straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Towens Waste Management Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 78 (2024: 65)
78 65
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 99,747 | 2,595,948 | 2,288,780 | 59,954 | 5,044,429
Additions | - | 332,556 | 579,237 | - | 911,793
Disposals | - | (154,168 ) | (298,248 ) | - | (452,416 )
As at 30 September 2025 | 99,747 | 2,774,336 | 2,569,769 | 59,954 | 5,503,806

...CONTINUED
Page 4
Page 5
Towens Waste Management Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Depreciation
As at 1 October 2024 | 99,747 | 1,367,249 | 1,473,600 | 44,972 | 2,985,568
Provided during the period | - | 436,471 | 334,652 | 5,834 | 776,957
Disposals | - | (95,454 ) | (289,190 ) | - | (384,644 )
As at 30 September 2025 | 99,747 | 1,708,266 | 1,519,062 | 50,806 | 3,377,881
Net Book Value
As at 30 September 2025 | - | 1,066,070 | 1,050,707 | 9,148 | 2,125,925
As at 1 October 2024 | - | 1,228,699 | 815,180 | 14,982 | 2,058,861

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,092,006 |  | 1,636,330
Prepayments and accrued income | 221,602 |  | 217,970
Other debtors | 208,406 |  | 176,097
| 1,522,014 |  | 2,030,397

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 476,660 |  | 359,920
Trade creditors | 892,662 |  | 1,113,844
Other taxes and social security | 109,458 |  | 95,755
VAT | 249,109 |  | 157,817
Other creditors (1) | 150,041 |  | 151,511
Accruals and deferred income | 136,240 |  | 70,642
Amounts owed to group undertakings | 163,053 |  | 45,080
| 2,177,223 |  | 1,994,569

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 404,411 |  | 451,843

Page 5
Page 6
Towens Waste Management Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 476,660 |  | 359,920
Later than one year and not later than five years | 404,411 |  | 451,843
| 881,071 |  | 811,763
| 881,071 |  | 811,763

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

10. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
11. Audit Information
The auditor's report on the accounts of Towens Waste Management Ltd for the year ended 30 September 2025 was unqualified.
The auditor's report was signed by Andrew Fisher BA FCA (Senior Statutory Auditor) (Senior Statutory Auditor) for and on behalf of for and on behalf of The Alanbrookes Group Ltd, Statutory Auditor , Statutory Auditor.
Page 6