MAIN WASTE SOLUTIONS (SCOTLAND) LIMITED


Director	CLARK, James Couper


Registered Address	C/O Mccreath Accountancy Phoenix House, Ground Floor Left,
	Phoenix Business Park
	Linwood
	PA1 2BH


Registered Number	SC437664 (Scotland)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		57,098		102,737
			57,098		102,737
Current assets
Debtors		299,913		655,344
Cash at bank and on hand		1,139,579		803,655
		1,439,492		1,458,999
Creditors amounts falling due within one year	4	(900,429)		(1,033,426)
Net current assets (liabilities)			539,063		425,573
Total assets less current liabilities			596,161		528,310
Creditors amounts falling due after one year	5		(2,082)		(12,730)
Net assets			594,079		515,580
Capital and reserves
Profit and loss account			594,079		515,580
Shareholders' funds			594,079		515,580

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 27 August 2026, and are signed on its behalf by:

CLARK, James Couper
Director
Registered Company No. SC437664

MAIN WASTE SOLUTIONS (SCOTLAND) LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	13		8

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 December 24	195,428	106,090	2,453	303,971
Additions	4,750	-	-	4,750
At 30 November 25	200,178	106,090	2,453	308,721
Depreciation and impairment
At 01 December 24	92,690	106,090	2,454	201,234
Charge for year	50,389	-	-	50,389
At 30 November 25	143,079	106,090	2,454	251,623
Net book value
At 30 November 25	57,099	-	(1)	57,098
At 30 November 24	102,738	-	(1)	102,737

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	55,502	25,564
Bank borrowings and overdrafts	430,830	613,798
Taxation and social security	49,545	18,171
Other creditors	364,552	375,893
Total	900,429	1,033,426


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	2,082	12,730
Total	2,082	12,730