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Registered number: 07497265
Hurn Recycling Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Hurn Recycling Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Hurn Recycling Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 07497265

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 12,089 |  | 16,636
Tangible Assets | 5 |  | 940,156 |  | 865,380
|  |  | 952,245 |  | 882,016
CURRENT ASSETS
Debtors | 6 | 531,616 |  | 372,147 |
Cash at bank and in hand |  | 27,752 |  | 33,095 |
|  | 559,368 |  | 405,242 |
Creditors: Amounts Falling Due Within One Year | 7 | (875,280 ) |  | (681,371 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (315,912 ) |  | (276,129 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 636,333 |  | 605,887
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (195,189 ) |  | (243,937 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (233,019 ) |  | (214,213 )
NET ASSETS |  |  | 208,125 |  | 147,737
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,010 |  | 1,010
Profit and Loss Account |  |  | 207,115 |  | 146,727
SHAREHOLDERS' FUNDS |  |  | 208,125 |  | 147,737

Page 1
Page 2
Hurn Recycling Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr P Cascarino Director
17 August 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Hurn Recycling Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Hurn Recycling Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07497265 . The registered office is 452 Bournemouth International Airport, Christchurch, Dorset, BH23 6NW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to software costs. Amortisation is provided on a straight-line basis so as to write off the cost of each asset, less any estimated residual value, over its expected useful economic life. Software is amortised at 15% per annum.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 25 years
Plant & Machinery | 15% Straight line
Motor Vehicles | 20% Reducing Balance
Computer Equipment | 15% Straight line

2.6. Leasing and Hire Purchase Contracts
Assets obtained under 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 the 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 the profit and loss account as incurred.
Page 3
Page 4
Hurn Recycling Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Taxation
Income 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 profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2025: 18)
21 18
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 100,180 | 857 | 101,037
As at 31 March 2026 | 100,180 | 857 | 101,037
Amortisation
As at 1 April 2025 | 84,266 | 135 | 84,401
Provided during the period | 4,418 | 129 | 4,547
As at 31 March 2026 | 88,684 | 264 | 88,948
Net Book Value
As at 31 March 2026 | 11,496 | 593 | 12,089
As at 1 April 2025 | 15,914 | 722 | 16,636

Page 4
Page 5
Hurn Recycling Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 April 2025 | 47,543 | 639,752 | 903,716 | 1,591,011
Additions | - | 147,440 | 154,670 | 302,110
Disposals | - | - | (84,050 ) | (84,050 )
As at 31 March 2026 | 47,543 | 787,192 | 974,336 | 1,809,071
Depreciation
As at 1 April 2025 | 4,878 | 294,715 | 426,038 | 725,631
Provided during the period | 1,901 | 94,864 | 102,342 | 199,107
Disposals | - | - | (55,823 ) | (55,823 )
As at 31 March 2026 | 6,779 | 389,579 | 472,557 | 868,915
Net Book Value
As at 31 March 2026 | 40,764 | 397,613 | 501,779 | 940,156
As at 1 April 2025 | 42,665 | 345,037 | 477,678 | 865,380

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 157,674 |  | 183,015
Motor Vehicles | 331,598 |  | 333,663
| 489,272 |  | 516,678

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 336,544 |  | 287,105
Amounts owed by group undertakings | 152,138 |  | 59,567
Other debtors | 42,934 |  | 25,475
| 531,616 |  | 372,147

Page 5
Page 6
Hurn Recycling Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 196,724 |  | 193,499
Trade creditors | 281,800 |  | 192,931
Bank loans and overdrafts | 163,535 |  | 179,622
Other creditors | 145,058 |  | 57,118
Taxation and social security | 88,163 |  | 58,201
| 875,280 |  | 681,371

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 125,927 |  | 197,013
Bank loans | 69,262 |  | 46,924
| 195,189 |  | 243,937

The bank loan is secured by both a fixed and floating charge covering the property of the company.
9. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 196,724 |  | 193,499
Later than one year and not later than five years | 125,927 |  | 197,013
| 322,651 |  | 390,512
| 322,651 |  | 390,512

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
808 Ordinary A shares of £ 1.00 each | 808 |  | 808
100 Ordinary B shares of £ 1.00 each | 100 |  | 100
1 Ordinary C shares of £ 1.00 each | 1 |  | 1
101 Ordinary D shares of £ 1.00 each | 101 |  | 101
| 1,010 |  | 1,010

Page 6
Page 7
Hurn Recycling Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 80,000 |  | 80,000
Later than one year and not later than five years | 400,000 |  | 400,000
Later than five years | 1,186,665 |  | 1,266,665
| 1,666,665 |  | 1,746,665

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