REGISTERED NUMBER: 07340853 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st August 2025

for

Larner Recycling Ltd

Page

Company information

1

Abridged statement of financial position

2

Notes to the financial statements

4

Directors:

E E J McEwan

D McEwan

Secretary:

E E J McEwan

Registered office:

Abacus House

14-18 Forest Road

Loughton

Essex

IG10 1DX

Registered number:

07340853 (England and Wales)

Accountants:

Cooper Paul

Abacus House

14-18 Forest Road

Loughton

Essex

IG10 1DX

Fixed assets

Tangible assets

4

171,686

183,088

Investments

5

100

-

171,786

183,088

Current assets

Stocks

100,000

-

Debtors

856,651

942,191

Cash at bank

5,116

859

961,767

943,050

Creditors

Amounts falling due within one year

(500,785

)

(340,532

)

Net current assets

460,982

602,518

Total assets less current liabilities

632,768

785,606

Creditors

Amounts falling due after more than one year

(30,533

)

(74,015

)

Net assets

602,235

711,591

Capital and reserves

Called up share capital

2,000

2,000

Retained earnings

600,235

709,591

Shareholders' funds

602,235

711,591

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 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.

All the members have consented to the preparation of an abridged Income statement and an abridged Statement of financial position for the year ended 31st August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25th August 2026 and were signed on its behalf by:

D McEwan - Director

1.	Statutory information

Larner Recycling 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	Employees and directors

The average number of employees during the year was 8 (2024 - 10 ) .

4.	Tangible fixed assets

Totals

£

Cost

At 1st September 2024

557,209

Additions

31,514

At 31st August 2025

588,723

Depreciation

At 1st September 2024

374,121

Charge for year

42,916

At 31st August 2025

417,037

Net book value

At 31st August 2025

171,686

At 31st August 2024

183,088

5.	Fixed asset investments

Information on investments other than loans is as follows:

Totals

£

Cost

Additions

100

At 31st August 2025

100

Net book value

At 31st August 2025

100

6.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

66,472

100,279