Registration number: 03497208

Pakawaste Holdings Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 9

Pakawaste Holdings Limited

Company Information

Directors

L R Bull P B Dickson

Registered office

Oak Park Rylands Lane Elmley Lovett Droitwich England WR9 0QZ

Auditors

Clement Rabjohns Limited Registered Auditors and Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

Pakawaste Holdings Limited

(Registration number: 03497208)
Balance Sheet as at 31 December 2025

	Note	31 December 2025 £	31 January 2025 £
Fixed assets
Tangible assets	4	621,531	621,531
Investments	5	8,800	8,800
		630,331	630,331
Current assets
Debtors	6	211,250	-
Cash at bank and in hand		2,554	7,632
		213,804	7,632
Creditors: Amounts falling due within one year	7	(12,821)	(77,027)
Net current assets/(liabilities)		200,983	(69,395)
Total assets less current liabilities		831,314	560,936
Creditors: Amounts falling due after more than one year	7	-	(60,861)
Net assets		831,314	500,075
Capital and reserves
Called up share capital		9,297	9,297
Share premium reserve		58,800	58,800
Capital redemption reserve		679	679
Retained earnings		762,538	431,299
Shareholders' funds		831,314	500,075

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 August 2026 and signed on its behalf by:
 

......................................... L R Bull Director

Pakawaste Holdings Limited

Notes to the Financial Statements for the Period from 1 February 2025 to 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in the United Kingdom.

The address of its registered office is:
Oak Park Rylands Lane
Elmley Lovett
Droitwich
WR9 0QZ
England

These financial statements were authorised for issue by the Board on 26 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - '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).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Name of parent of group

These financial statements are consolidated in the financial statements of Egbert Taylor Holdings Limited.

The financial statements of Egbert Taylor Holdings Limited may be obtained from Oak Park, Rylands Lane, Elmley Lovett, Droitwich, WR9 0QZ, England.

Disclosure of long or short period

The year end has been shortened to 31 December 2025 to fall in line with the group reporting period.

Pakawaste Holdings Limited

Notes to the Financial Statements for the Period from 1 February 2025 to 31 December 2025

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 26 August 2026 was Phillip Parsons FCA, who signed for and on behalf of Clement Rabjohns Limited.

.........................................

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. This being the revenue from the investment property held. Turnover is shown gross of value added tax as the property is not opted to tax.

The company recognises revenue when:
The amount of revenue can 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.

Tax

The tax expense for the period comprises current 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Pakawaste Holdings Limited

Notes to the Financial Statements for the Period from 1 February 2025 to 31 December 2025

Investment property

In accordance with FRS 102, the investment property (which is property held to earn rentals and/or for capital appreciation) has been accounted for as a tangible fixed asset as it is rented to a group company.

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation.

Depreciation has not been charged on the freehold building as the directors consider the estimated residual value of the property to be a significant proportion of the book value, such that the depreciation would be immaterial. The estimated residual value is expected to be high due to the company's policy of maintaining the property such that physical deterioration does not occur and the costs of such maintenance are charged in the year of incidence.

The gain or loss arising on 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.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs 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.

Dividends

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3 (2025 - 2).

Pakawaste Holdings Limited

Notes to the Financial Statements for the Period from 1 February 2025 to 31 December 2025

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 February 2025	621,531	621,531
At 31 December 2025	621,531	621,531
Depreciation
Carrying amount
At 31 December 2025	621,531	621,531
At 31 January 2025	621,531	621,531

Included within the net book value of land and buildings above is £621,531 (2025 - £621,531) in respect of freehold land and buildings.
 

5	Investments

	31 December 2025 £	31 January 2025 £
Investments in subsidiaries	8,800	8,800