Robert Shaun Pretorius Assim Anthony Al-Ghabban

07917282 (England and Wales)

Unit 111, Image Court 328 Molesey Road Hersham KT12 3PD England

B McGarr & Co Ltd C112 - 326-338 Molesey Road Hersham KT12 3PD

Tangible assets

289,140 

304,670 

Inventories

- 

4,550 

Debtors

345,754 

408,290 

Cash at bank and in hand

666,333 

300,983 

(383,071)

(398,946)

(368,228)

(176,894)

Other provisions

(76,168)

(76,168)

Called up share capital

2 

2 

Profit and loss account

473,758 

366,483 

For the year ending 31 January 2026 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 financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by

Robert Shaun Pretorius Director Company Registration No. 07917282

Anglo Recycling Company Limited is a private company, limited by shares, registered in England and Wales, registration number 07917282. The registered office is Unit 111, Image Court 328 Molesey Road, Hersham, KT12 3PD, England.

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.

These financial statements have been prepared in accordance with financial Reporting Standard 102 Section 1A smaller entitles - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue tan be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income. Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Plant & machinery

Motor vehicles

Fixtures & fittings

Computer equipment

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks are stated al the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there Is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation. Lease payments are apportioned between finance costs in the profit and loss account and reduction of the se obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources recelved or receivable, net of the direct casts of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. it contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Classification The Company has chosen to adopt sections 11 and 12 of FRS 102 in respect of financial instruments. Recognition and measurement Financial Instruments are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate.

Financial instruments are Initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate.

At cost 

At cost 

At cost 

At cost 

At 1 February 2025

456,726 

835,639 

6,512 

21,247 

1,320,124 

Additions

5,707 

82,312 

387 

24,417 

112,823 

At 31 January 2026

At 1 February 2025

357,637 

639,965 

4,328 

13,524 

1,015,454 

Charge for the year

28,448 

88,173 

1,586 

10,146 

128,353 

At 31 January 2026

At 31 January 2026

At 31 January 2025

VAT

3,911 

- 

Trade debtors

218,072 

336,947 

Accrued income and prepayments

58,390 

48,322 

Other debtors

65,381 

23,021 

Bank loans and overdrafts

20,439 

46,000 

Obligations under finance leases and hire purchase contracts

- 

105,013 

Trade creditors

128,371 

161,891 

Taxes and social security

201,420 

29,826 

Other creditors

955 

56,216 

Loans from directors

1,390 

- 

Accruals

30,496 

- 

Bank loans

11,501 

11,501 

Obligations under finance leases and hire purchase contracts

153,410 

48,190 

Amounts owed to group undertakings and other participating interests

96,487 

- 

Other creditors

106,830 

117,203 

During the year the average number of employees was 72 (2025: 72).