REGISTERED NUMBER: SC106679 (Scotland)

Financial Statements For The Year Ended 30 September 2025

for

CMI Waste Management Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M Mannering

G Buchanan

C Mannering

N R Henderson

REGISTERED OFFICE:

60a Clydeholm Road

Glasgow

G14 0QQ

REGISTERED NUMBER:

SC106679 (Scotland)

ACCOUNTANTS:

Robb Ferguson Chartered Accountants

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

FIXED ASSETS

Tangible assets

4

743,770

829,350

CURRENT ASSETS

Debtors

599,966

522,131

Cash at bank and in hand

201,528

184,186

801,494

706,317

CREDITORS

Amounts falling due within one year

608,765

430,036

NET CURRENT ASSETS

192,729

276,281

TOTAL ASSETS LESS CURRENT LIABILITIES

936,499

1,105,631

CREDITORS

Amounts falling due after more than one year

(36,850

)

(143,134

)

PROVISIONS FOR LIABILITIES

(136,199

)

(134,368

)

NET ASSETS

763,450

828,129

CAPITAL AND RESERVES

Called up share capital

60,000

60,000

Revaluation reserve

46,868

46,868

Retained earnings

656,582

721,261

SHAREHOLDERS' FUNDS

763,450

828,129

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

G Buchanan - Director

1.	STATUTORY INFORMATION

CMI Waste Management Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to the date based on a proportion of the total contract value.

Tangible fixed assets change in accounting policies

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost

Improvements to property

-

2% on cost

Plant and machinery

-

15% on reducing balance and 10% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

33.3% on cost

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in the statement of comprehensive income.Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the statement of comprehensive income.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of comprehensive income, 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 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 year 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the statement of financial position. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the Statement of Comprehensive Income over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the Statement of Comprehensive Income on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the statement of comprehensive income in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2024 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 October 2024

2,658,429

Additions

65,134

At 30 September 2025

2,723,563

DEPRECIATION

At 1 October 2024

1,829,079

Charge for year

150,714

At 30 September 2025

1,979,793

NET BOOK VALUE

At 30 September 2025

743,770

At 30 September 2024

829,350

Cost or valuation at 30 September 2025 is represented by:

Totals

£

Valuation in 2011

68,917

Cost

2,654,646

2,723,563

If freehold property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

215,903

215,903

Freehold property was valued on an open market basis at the year end by the directors.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST OR VALUATION

At 1 October 2024

554,970

Additions

53,500

At 30 September 2025

608,470

DEPRECIATION

At 1 October 2024

289,026

Charge for year

79,861

At 30 September 2025

368,887

NET BOOK VALUE

At 30 September 2025

239,583

At 30 September 2024

265,944

5.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

132,010

109,937

Between one and five years

36,850

135,066

168,860

245,003

Non-cancellable

operating leases

2025

2024

£

£

Within one year

2,600

2,600

Between one and five years

650

3,250

3,250

5,850

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

7,807

18,140

Hire purchase contracts

168,860

245,003

176,667

263,143

The AIB Group (UK) PLC hold a floating charge over the whole assets of the company.