Contents of the Financial Statements

for the Period Ended 30 December 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 30 December 2025

The directors present their report with the financial statements of the company for the period ended 30 December 2025

Directors

The directors shown below have held office during the whole of the period from
31 December 2024 to 30 December 2025

Brian McCabe
Paul Innes

The director shown below has held office during the period of
31 December 2024 to 21 February 2025

Wayne Fisher

The director shown below has held office during the period of
21 January 2025 to 17 December 2025

Adam King

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
24 August 2026

And signed on behalf of the board by:
Name: Brian McCabe
Status: Director

Profit And Loss Account

for the Period Ended 30 December 2025

	2025	2024
	£	£
Turnover:	4,107,165	4,573,745
Cost of sales:	( 3,222,975 )	( 3,439,229 )
Gross profit(or loss):	884,190	1,134,516
Administrative expenses:	( 873,121 )	( 859,437 )
Other operating income:	602	643
Operating profit(or loss):	11,671	275,722
Interest payable and similar charges:	( 22,202 )	( 21,598 )
Profit(or loss) before tax:	(10,531)	254,124
Tax:	3,308	( 74,564 )
Profit(or loss) for the financial year:	(7,223)	179,560

Balance sheet

As at 30 December 2025

	Notes	2025	2024
		£	£
Fixed assets
Intangible assets:	3	12,334	12,963
Tangible assets:	4	1,832,433	1,209,556
Total fixed assets:		1,844,767	1,222,519
Current assets
Stocks:	5	21,098	20,795
Debtors:	6	693,063	804,788
Cash at bank and in hand:		133,654	272,337
Total current assets:		847,815	1,097,920
Creditors: amounts falling due within one year:	7	( 761,157 )	( 803,435 )
Net current assets (liabilities):		86,658	294,485
Total assets less current liabilities:		1,931,425	1,517,004
Creditors: amounts falling due after more than one year:	8	( 707,847 )	( 286,676 )
Provision for liabilities:		( 130,195 )	( 129,722 )
Total net assets (liabilities):		1,093,383	1,100,606
Capital and reserves
Called up share capital:		100	100
Share premium account:		649,103	649,103
Profit and loss account:		444,180	451,403
Total Shareholders' funds:		1,093,383	1,100,606

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 December 2025 the company was entitled to exemption 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  Turnover is measured based on the consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties. The company recognises revenue when it transfers control of a product or service to a customer. 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.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost includes prime cost, overheads and interest incurred in financing the construction of tangible fixed assets. Capitalisation of interest ceases when the asset is brought into use. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Land and buildings - 14% Straight line Office equipment - 33% Straight line Plant and machinery - 10%/14%/17% straight line Motor vehicles - 14% straight line ROU Assets - 23.5% straight line The company's policy is to review the remaining useful economic lives and residual values of tangible fixed assets at the end of each reporting period and if applicable adjust the depreciation charge to reflect the remaining useful economic life and residual value. The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in profit and loss account.

  Intangible fixed assets amortisation policy

  Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is spearable from the entity. Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases Waste License - 25 years

  Other accounting policies

  Accounting policies provided on all financial statement lines where material

Notes to the Financial Statements

for the Period Ended 30 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	37	38