ACCOUNTS - Final Accounts preparation

Registered number: 08255628

FCC BUCKINGHAMSHIRE (SUPPORT SERVICES) LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FCC BUCKINGHAMSHIRE (SUPPORT SERVICES) LIMITED

COMPANY INFORMATION

Directors	S J Longdon
	F W McKenzie
	M R Haselhurst


Registered number	08255628


Registered office	3 Sidings Court
	White Rose Way
	Doncaster
	United Kingdom
	DN4 5NU

FCC BUCKINGHAMSHIRE (SUPPORT SERVICES) LIMITED

CONTENTS

	Page
Directors' report	1
Profit and loss account	2
Balance sheet	3
Statement of changes in equity	4
Notes to the financial statements	5 - 8

FCC BUCKINGHAMSHIRE (SUPPORT SERVICES) LIMITED

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The Directors present their annual report and the unaudited financial statements of FCC Buckinghamshire (Support Services) Limited ("the Company") for the year ended 31 December 2025.

Principal activity

The Company was dormant as defined in section 1169 of the Companies Act 2006 throughout the year ended 31 December 2025, and it is anticipated that the Company will be dormant for the foreseeable future.

Results, dividends, and key performance indicators

The results for the year ended 31 December 2025 are set out on page 2. The profit for the year ended 31 December 2025 amounted to £nil (2024: £nil).

Directors

The Directors who served during the year were:

S J Longdon

F W McKenzie

M R Haselhurst

Going concern

The Directors continue to adopt the going concern basis in preparing the Directors’ report and financial statements. Full details of the going concern considerations can be found in note 2 of the notes to the financial statements.

Directors' indemnities

During the financial period, qualifying third party indemnity provisions for the benefit of all Directors of the Company were in force and continue to be in force at the date of this report. Such provisions were made by FCC.

Business review

The ongoing military conflicts in Ukraine and the Middle East continued to contribute to increased political instability and uncertainty across the world, but during the year, there were signs that fuel prices were becoming more stable and inflation was expected to return to lower, pre-conflict levels. Since the year end, conflict involving Iran, the United States and Israeli forces has increased tensions across the Gulf states and pushed fuel prices higher, exacerbating inflationary pressures and further continuing uncertainty.

Small companies exemption

This Directors’ report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption provided by section 415A of the Companies Act 2006. As a result of this exemption, the Company has elected not to prepare a separate Strategic Report and Statement of Corporate Governance.

This report was approved by the board and signed on its behalf.

F W McKenzie

Director

Date: 17 September 2026

Page 1

FCC BUCKINGHAMSHIRE (SUPPORT SERVICES) LIMITED

STATEMENT OF COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31 DECEMBER 2025

	2025	2024
Note	£	£


Operating result	-	-
Finance income	-	-
Result before taxation	-	-
Taxation	-	-
Result for the year being total comprehensive result for the year	-	-

The notes on pages 5 to 8 form part of these financial statements.

Page 2

FCC BUCKINGHAMSHIRE (SUPPORT SERVICES) LIMITED

REGISTERED NUMBER: 08255628

BALANCE SHEET

AS AT 31 DECEMBER 2025

	2025	2024
Note	£	£

Current assets
Other receivables	5	1	1
TOTAL ASSETS		1	1

EQUITY AND LIABILITIES
Called up share capital	6	1	1
Retained earnings		-	-
Total equity		1	1
TOTAL EQUITY AND LIABILITIES		1	1

For the year ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have not required the Company to obtain an audit of its accounts for the period in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

F W McKenzie

Director

Date: 17 September 2026

The notes on pages 5 to 8 form part of these financial statements.

Page 3

FCC BUCKINGHAMSHIRE (SUPPORT SERVICES) LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

	Share capital	Retained earnings	Total equity
	£	£	£
At 1 January 2024	1	-	1
Result for the year and total comprehensive result	-	-	-

At 31 December 2024	1	-	1
Result for the year and total comprehensive result	-	-	-
At 31 December 2025	1	-	1

The notes on pages 5 to 8 form part of these financial statements.

Page 4

FCC BUCKINGHAMSHIRE (SUPPORT SERVICES) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

FCC Buckinghamshire (Support Services) Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006, registered in England and Wales. The address of the registered office is given on the company information page. The nature of the Company’s operations and its principal activities are set out in the Directors’ report.

2.Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the year ended 31 December 2025.

2.1

General information and basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 101 ‘Reduced Disclosure Framework’ (“FRS 101”) issued by the Financial Reporting Council.
The functional and presentational currency of FCC Buckinghamshire (Support Services) Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Exemptions for qualifying entities under FRS 101

The Company has taken advantage of the following disclosure exemptions under FRS 101:

a)The requirements of paragraphs 45(b) and 46 to 52 of IFRS 2 Share-based Payment

b)The requirements of paragraphs 62, B64(d), B64(e), B64(g), B64(h), B64(j) to B64(m), B64(n)(ii), B64(o)(ii), B64(p), B64(q)(ii), B66 and B67 of IFRS 3 Business Combinations

c)The requirements of IFRS 7 Financial Instruments: Disclosures

d)The requirements of paragraphs 91 to 99 of IFRS 13 Fair Value Measurement

e)The requirement in paragraph 38 of IAS 1 Presentation of Financial Statements to present comparative information in respect of:

i.paragraph 79(a)(iv) of IAS 1;

ii.paragraph 73(e) of IAS 16 Property, Plant and Equipment;

iii.paragraph 118(e) of IAS 38 Intangible Assets;

f)The requirements of paragraphs 10(d), 10(f), 16, 38A, 38B, 38C, 38D, 40A, 40B, 40C, 40D, 111 and 134 to 136 of IAS 1 Presentation of Financial Statements

g)The requirements of IAS 7 Statement of Cash Flows

h)The requirements of paragraphs 30 and 31 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

i)The requirements of paragraph 17 of IAS 24 Related Party Disclosures

j)The requirements in IAS 24 Related Party Disclosures to disclose related party transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member

k)The requirements of paragraphs 134(d) to 134(f) and 135(c) to 135(e) of IAS 36 Impairment of Assets

Where relevant, equivalent disclosures have been given in the consolidated FCC group financial statements, copies of which are available from 3 Sidings Court, White Rose Way, Doncaster, DN4 5NU.

2.2

Going concern

At 31 December 2025, the Company remained dormant and is not expected to trade for the foreseeable future.
For these reasons, the directors continue to adopt the going concern basis in preparing the annual report and financial statements.

Page 5

FCC BUCKINGHAMSHIRE (SUPPORT SERVICES) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.3

Taxation

Revenue, expenses, and assets are recognised net of the amount of sales tax except:

∙where the sales tax incurred on a purchase of goods and services is not recoverable from the taxation authority, in which case the sales tax is recognised as part of the cost of acquisition of the asset or as part of the expense item as applicable; and

∙debtors and creditors are stated with the amount of sales tax included.

The net amount of sales tax recoverable from, or payable to, the taxation authority is included as part of debtors or creditors in the balance sheet. Tax on the profit or loss for the year comprises current and deferred tax.

Current tax is the expected tax payable on the taxable surplus for the year using average tax rates in place during the financial year, and any adjustments in respect of previous periods. Income tax relating to items recognised directly in equity is recognised in equity and not in the income statement.

Deferred income tax is provided, using the liability method, on all temporary differences at the balance sheet date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred income tax is recognised for all temporary differences:

∙except where the deferred income tax liability arises from the initial recognition of goodwill, non-tax deductible goodwill amortisation or the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit or loss nor taxable profit or loss; and

∙in respect of taxable temporary differences associated with investments in subsidiaries except where the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future.

Deferred income tax assets are recognised for all deductible temporary differences and unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry-forward of unused tax assets and unused tax losses can be utilised.

The carrying amount of deferred income tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred income tax asset to be utilised.

Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the balance sheet date.

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the Company’s accounting policies, which are described in note 2, the Directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
There are no areas of significant judgement or specific estimates or assumptions relevant to the Company.

Page 6

FCC BUCKINGHAMSHIRE (SUPPORT SERVICES) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Directors' remuneration and transactions

None of the Directors received any remuneration or other benefits through the Company during the year ended 31 December 2025 or the previous financial year.
All directors were remunerated through companies outside the GRP group.
The Company had no employees during the current or previous financial year.

5.	Other receivables

					2025	2024
					£	£


Amounts owed by parent undertaking	1	1

Amounts owed by the parent undertaking are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024: 1) Ordinary share of £1	1	1

Retained earnings

The retained earnings account comprises cumulative profits or losses, including unrealised profits or losses recognised in the statement of comprehensive income, net of dividends.

7.	Contingent liabilities

The Company is a member of a group VAT registration and as such has contingent liabilities for VAT in respect of other members of the group.

8.	Related party transactions
	The Directors regard all subsidiaries of FCC together with the Group’s 49% shareholder GRP EfW Investments Limited, as related parties. Under FRS 101, the Company is exempt from disclosing related party transactions with other wholly owned subsidiaries of FCC.

Page 7

FCC BUCKINGHAMSHIRE (SUPPORT SERVICES) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

9.	Controlling party

The immediate parent of the Company is FCC Buckinghamshire Limited, a company registered in England and Wales.
The Directors regard Control Empresarial de Capitales, S.A. de C.V., a company registered in Mexico, as the ultimate parent company and ultimate controlling party.
Fomento de Construcciones y Contratas, S.A. is the parent company of the largest and the smallest group of which the Company is a member and for which group financial statements are drawn up. Copies of the financial statements of Fomento de Construcciones y Contratas, S.A. are available from the Company Secretary, 3 Sidings Court, White Rose Way, Doncaster, DN4 5NU.

Page 8