The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Catplant Quarry Limited is a private company, limited by shares and incorporated in England and Wales. The registered office is The Bungalow, Holmsley Lane, Brierley Gap, Barnsley, South Yorkshire, S72 9EX. The company's operating address is Hazel Lane Quarry, Hampole, Doncaster DN6 7EY.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

The landfill site is recognised as a tangible fixed asset, and therefore included in the financial statements at cost less depreciation and accumulated impairment losses. The cost of the landfill site includes the acquisition costs of the land, along with the cell development costs and engineering costs.

All other tangible fixed assets are stated at cost less depreciation.

Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

The 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 net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

A provision is made in the financial statements when the entity has a present obligation as a result of past events, of which it is probable that the entity will be required to transfer economic benefits in settlement of the obligation, and for which the amount of the obligation can be reliably estimated.

Provisions have been made for future capping, restoration, leachate and gas management costs, recognised as the obligation arises. These provisions are calculated based on the best estimate of value of the consideration required to settle the obligation, and are recognised over the operational usage of the landfill site (i.e. over the tonnage tipped).

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

The company operates a landfill site, and a significant cost associated with the operation of a landfill site is the obligation to cap, restore, and manage gas and leachate emissions, during and after the landfill site is filled. As noted in the accounting policy, a provision has been made for such costs, recognised as the obligation arises. These provisions are calculated based on the best estimate of value of the consideration required to settle the obligation, and are recognised over the operational usage of the landfill site (i.e. over the tonnage tipped).

Determining the provision required for the above costs is highly subjective and requires an estimation of future costs which is currently in excess of 30 years. There are also a number of estimate uncertainties which impact this calculation such as climate, accuracy of site surveys, discount rates etc. The provisions recognised in the financial statements reflect the current best estimate of these future costs but, given the uncertainties of the aforementioned estimates, these could materially impact the calculation of the provision.

The provisions and assumptions used are reviewed on an annual basis for their usefulness and are adjusted accordingly should the need arise.

The carrying amount on capping & restoration and gas & leachate management at the period end was £1,841,323 (2024: £1,554,160) and £592,672 (2024: £544,453) respectively. Details of the provisions are set out in note 7 of the accounts.

The company has no direct employees.

All staff costs relate to employees of Catplant Limited who are recharged to Catplant Quarry Limited for their time.

During the year the director reassessed the expected useful life of the land, being the expected capacity of the landfill site. This was as a result of decisions made to change the cell layout which increased the capacity of a particular cell, and therefore the overall site. As a result of this change, there has been a significant change in the pattern by which the company expects to consume the site's future economic benefits and the land has been over depreciated historically. Therefore an adjustment has been made above to reverse the prior depreciation charge, and increase the carrying value of the land based on the current estimate as at 31 October 2025. This reflects conditions which existed at 31 October 2025 but these conditions did not exist at 31 October 2024, hence this is a current year adjustment rather than a prior period adjustment.

The company operates a landfill site, and a significant cost associated with the operation of a landfill site is the obligation to cap, restore, and manage gas and leachate emissions, during and after the landfill site is filled. As noted in the accounting policy, a provision has been made for such costs, recognised as the obligation arises. These provisions are calculated based on the best estimate of value of the consideration required to settle the obligation, and are recognised over the operational usage of the landfill site (i.e. over the tonnage tipped).

Determining the provision required for the above costs is highly subjective and requires an estimation of future costs which is currently in excess of 30 years. There are also a number of estimate uncertainties which impact this calculation such as climate, accuracy of site surveys, discount rates etc. The provisions recognised in the financial statements reflect the current best estimate of these future costs but, given the uncertainties of the aforementioned estimates, these could materially impact the calculation of the provision.

The provisions and assumptions used are reviewed on an annual basis for their usefulness and are adjusted accordingly should the need arise.

The company has given an unlimited guarantee dated 15 April 2005 to Barclays Bank plc in respect of Catplant Limited's bank borrowings. At 31 October 2025 these amounted to £103,006 (2024 - £94,329).

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

During the year, the company hired a generator from H S (37) Limited, a company under common control, for £170,700 (2024: £170,700). Included in other debtors is an amount of £803,071 (2024 - £506,529) owed by H S (37) Limited.

Included in debtors is an amount of £201,872 (2024 - £201,872) owed by the director of the company. Interest was charged at 3.75%.

The immediate and ultimate parent company is Catplant Limited, a company registered in England & Wales.