12205708 false Treatment and disposal of waste 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/2025-03-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2025-03-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-03-31 http://www.companieshouse.gov.uk/cd:Director1 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2026-03-31 http://www.companieshouse.gov.uk/pt:SharePremium 2025-03-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2026-03-31 http://www.companieshouse.gov.uk/cd:Director2 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/pt:SharePremium 2026-03-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-03-31 http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2026-03-31 http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-03-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2026-03-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-03-31 http://www.companieshouse.gov.uk/2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/2025-03-31 http://www.companieshouse.gov.uk/cd:FRS102 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/2026-03-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/pt:LandBuildings 2025-03-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/pt:LandBuildings 2026-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 12205708
Circular Waste Solutions Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
Prepared By:
Canning and Partners
10 Meadow Street
Avonmouth
Bristol
BS11 9AR

Circular Waste Solutions Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
DIRECTORS
Mr P Jones
Mr N Roads
REGISTERED OFFICE
10 Meadow Street
Avonmouth
Bristol
BS11 9AR
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 12205708
ACCOUNTANTS
Canning and Partners
10 Meadow Street
Avonmouth
Bristol
BS11 9AR

Circular Waste Solutions Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

Circular Waste Solutions Limited

BALANCE SHEET AT 31/03/2026
|  |  |  |  |  | 2026 |  |  |  | 2025
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Intangible assets |  | 3 |  |  |  | 12,936 |  |  |  | 13,854
Tangible assets |  | 4 |  |  |  | 1,005,115 |  |  |  | 936,523
|  |  |  |  |  | 1,018,051 |  |  |  | 950,377
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Debtors |  | 5 |  | 422,144 |  |  |  | 239,296 |  |
Cash at bank and in hand |  |  |  | 237,445 |  |  |  | 81,239 |  |
|  |  |  | 659,589 |  |  |  | 320,535 |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 429,768 |  |  |  | 243,994 |  |
NET CURRENT ASSETS |  |  |  |  |  | 229,821 |  |  |  | 76,541
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 1,247,872 |  |  |  | 1,026,918
CREDITORS: Amounts falling due after more than one year |  | 7 |  |  |  | 226,722 |  |  |  | 298,569
PROVISIONS FOR LIABILITIES AND CHARGES |  | 8 |  |  |  | 136,937 |  |  |  | 98,978
NET ASSETS |  |  |  |  |  | 884,213 |  |  |  | 629,371
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 140 |  |  |  | 140
Share premium account |  | 10 |  |  |  | 140,000 |  |  |  | 140,000
Profit and loss account |  |  |  |  |  | 744,073 |  |  |  | 489,231
SHAREHOLDERS' FUNDS |  |  |  |  |  | 884,213 |  |  |  | 629,371
For the year ending 31/03/2026 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 08/07/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Mr P Jones |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Circular Waste Solutions Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2026

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildings |  | straight line straight line over expected useful life
Plant and Machinery |  | reducing balance 25 & 15%
Equipment |  | straight line 20%

1c. Intangible Assets
Development expenditure is normally written off in the year of expenditure, however expenditure incurred on specific projects is capitalised when recoverability can be foreseen with reasonable certainty and is amortised in relation to sales from such projects.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Leasing Commitments
Assets obtained under hire purchase contracts and 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 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 profit and loss account on a straight line basis.

Circular Waste Solutions Limited

1f. Financial Instruments
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price. Debtors do not carry interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the profit and loss account when there is objective evidence that the asset is impaired.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities, including creditors, are recognised at transaction price. Creditors are not interest bearing and are stated at their normal value.

1g. Leases
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2026 |  | 2025
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 14 |  | 10

3. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Development |  |
|  | Costs |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/04/2025 |  | 15,614 |  | 15,614
At 31/03/2026 |  | 15,614 |  | 15,614
Depreciation |  |  |  |
At 01/04/2025 |  | 1,760 |  | 1,760
For the year |  | 918 |  | 918
At 31/03/2026 |  | 2,678 |  | 2,678
Net Book Amounts |  |  |  |
At 31/03/2026 |  | 12,936 |  | 12,936
At 31/03/2025 |  | 13,854 |  | 13,854

Circular Waste Solutions Limited

4. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |
|  | Land And |  | Plant and |  |  |  |
|  | Buildings |  | Machinery |  | Equipment |  | Total
|  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |
At 01/04/2025 |  | 457,034 |  | 745,427 |  | 10,692 |  | 1,213,153
Additions |  | 66,827 |  | 119,206 |  | 26,299 |  | 212,332
At 31/03/2026 |  | 523,861 |  | 864,633 |  | 36,991 |  | 1,425,485
Depreciation |  |  |  |  |  |  |  |
At 01/04/2025 |  | 41,449 |  | 230,930 |  | 4,251 |  | 276,630
Disposals |  | - |  | (12,480) |  | - |  | (12,480)
For the year |  | 25,071 |  | 128,919 |  | 2,230 |  | 156,220
At 31/03/2026 |  | 66,520 |  | 347,369 |  | 6,481 |  | 420,370
Net Book Amounts |  |  |  |  |  |  |  |
At 31/03/2026 |  | 457,341 |  | 517,264 |  | 30,510 |  | 1,005,115
At 31/03/2025 |  | 415,585 |  | 514,497 |  | 6,441 |  | 936,523

5. DEBTORS |  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 371,004 |  | 199,185
Other debtors |  |  |  | 20,435 |  | 23,251
Prepayments |  |  |  | 30,705 |  | 16,860
|  |  |  | 422,144 |  | 239,296

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
Social security and other taxes |  |  |  | 130,815 |  | 27,574
Bank Loan |  |  |  | 1,667 |  | 10,000
Finance leases |  |  |  | 3,793 |  | 10,513
Payments received on account |  |  |  | 9,370 |  | -
Trade creditors |  |  |  | 217,332 |  | 125,289
Other creditors |  |  |  | 1,583 |  | 1,068
Accruals |  |  |  | 65,208 |  | 69,550
|  |  |  | 429,768 |  | 243,994

Circular Waste Solutions Limited

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
Bank loans (unsecured) >1yr |  |  |  | - |  | 1,667
Loans >1yr |  |  |  | 202,000 |  | 250,000
Finance Leases >1yr |  |  |  | 24,722 |  | 46,902
|  |  |  | 226,722 |  | 298,569

8. PROVISIONS FOR LIABILITIES |  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 136,937 |  | 98,978
|  |  |  | 136,937 |  | 98,978

9. SHARE CAPITAL |  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
140 Ordinary shares of £1 each |  |  |  | 140 |  | 140
|  |  |  | 140 |  | 140

10. SHARE PREMIUM ACCOUNT |  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
Share premium account |  |  |  | 140,000 |  | 140,000