REGISTERED NUMBER: 16190071 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 17 JANUARY 2025 TO 31 MARCH 2026

FOR

H & M WASTE MANAGEMENT GROUP LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

E C S Medforth

H P R Harrison

REGISTERED OFFICE:

Main Street

Flixton, Scarborough

North Yorkshire

YO11 3UD

REGISTERED NUMBER:

16190071 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

556,052

Investments

5

102

556,154

CURRENT ASSETS

Debtors

6

21,897

Cash at bank

827

22,724

CREDITORS

Amounts falling due within one year

7

406,569

NET CURRENT LIABILITIES

(383,845

)

TOTAL ASSETS LESS CURRENT LIABILITIES

172,309

CREDITORS

Amounts falling due after more than one year

8

180,000

NET LIABILITIES

(7,691

)

CAPITAL AND RESERVES

Called up share capital

10

102

Retained earnings

(7,793

)

SHAREHOLDERS' FUNDS

(7,691

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

E C S Medforth - Director

H P R Harrison - Director

1.	STATUTORY INFORMATION

H & M Waste Management Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts have been prepared on a going concern basis, the validity of which is dependent upon the continued financial support of the directors. The directors of the company have confirmed that this support will continue.

Preparation of consolidated financial statements

The financial statements contain information about H & M Waste Management Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents management charges and rental income. Management charges are recognised in the period in which the services are performed, and rental income is recognised on a straight-line basis over the term of the lease agreement.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost, excluding land element

Plant and machinery

-

15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

Additions

542,922

35,000

577,922

Disposals

-

(17,200

)

(17,200

)

At 31 March 2026

542,922

17,800

560,722

DEPRECIATION

Charge for period

2,000

2,670

4,670

At 31 March 2026

2,000

2,670

4,670

NET BOOK VALUE

At 31 March 2026

540,922

15,130

556,052

Included in cost of land and buildings is freehold land of £ 442,922 which is not depreciated.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

102

At 31 March 2026

102

NET BOOK VALUE

At 31 March 2026

102

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

21,897

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Taxation and social security

2,055

Other creditors

404,514

406,569

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

180,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

£

Other creditors

180,000

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

51

Ordinary A

£1

51

51

Ordinary B

£1

51

102

The following shares were issued during the period for cash at par :

51 Ordinary A shares of £1

51 Ordinary B shares of £1