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Company registration number: 09075806
Sparling Recycling Limited
Unaudited filleted financial statements
30 September 2025
Sparling Recycling Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Sparling Recycling Limited
Directors and other information
Directors
Directors Mr K Peters
Mr B Mannering
Company number 09075806
Registered office Haye Down Industrial Estate
Haye Down
Tavistock
Devon
PL19 0NN
Accountants Northcott Trumfield
Devonshire Villa
52 Stuart Road
Plymouth
Devon
PL3 4EE
Sparling Recycling Limited
Statement of financial position
30 September 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 502,498 545,736
_______ _______
502,498 545,736
Current assets
Stocks 23,335 -
Debtors 6 213,377 99,913
Cash at bank and in hand 98,489 96,339
_______ _______
335,201 196,252
Creditors: amounts falling due
within one year 7 ( 198,903) ( 156,651)
_______ _______
Net current assets 136,298 39,601
_______ _______
Total assets less current liabilities 638,796 585,337
Creditors: amounts falling due
after more than one year 8 ( 392,173) ( 409,621)
Provisions for liabilities ( 59,000) ( 44,000)
_______ _______
Net assets 187,623 131,716
_______ _______
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 186,623 130,716
_______ _______
Shareholders funds 187,623 131,716
_______ _______
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.
Directors 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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 income statement has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 26 June 2026 , and are signed on behalf of the board by:
Mr K Peters Mr B Mannering
Director Director
Company registration number: 09075806
Sparling Recycling 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 in the United Kingdom. The address of the registered office is Haye Down Industrial Estate, Haye Down, Tavistock, Devon, PL19 0NN.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling rounded to the nearest £1, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are 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:
Plant and machinery - 20 % reducing balance
Motor vehicles - 20 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
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.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
A financial asset or a financial liability is recognised only when the company 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.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: 9 ).
5. Tangible assets
Plant and machinery Motor vehicles Total
£ £ £
Cost
At 1 October 2024 626,715 574,837 1,201,552
Additions 52,593 34,990 87,583
Disposals ( 791) ( 83,500) ( 84,291)
_______ _______ _______
At 30 September 2025 678,517 526,327 1,204,844
_______ _______ _______
Depreciation
At 1 October 2024 373,157 282,659 655,816
Charge for the year 53,787 56,400 110,187
Disposals ( 157) ( 63,500) ( 63,657)
_______ _______ _______
At 30 September 2025 426,787 275,559 702,346
_______ _______ _______
Carrying amount
At 30 September 2025 251,730 250,768 502,498
_______ _______ _______
At 30 September 2024 253,558 292,178 545,736
_______ _______ _______
6. Debtors
2025 2024
£ £
Trade debtors 127,622 85,399
Other debtors 85,755 14,514
_______ _______
213,377 99,913
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 80,020 61,964
Social security and other taxes 49,647 38,656
Other creditors 69,236 56,031
_______ _______
198,903 156,651
_______ _______
8. Creditors: amounts falling due after more than one year
2025 2024
£ £
Other creditors 392,173 409,621
_______ _______
9. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2025
Balance brought forward Amounts repaid Balance o/standing
£ £ £
Mrs P Sparling ( 280,767) 280,767 -
_______ _______ _______
2024
Balance brought forward Amounts repaid Balance o/standing
£ £ £
Mrs P Sparling ( 304,797) 24,030 ( 280,767)
_______ _______ _______