Registration number: 04414700

LAS Waste Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 6

LAS Waste Limited

Company Information

Directors

Mr S M Saunders Mrs T E Morris

Registered office

Tregaron Road Lampeter Ceredigion Wales SA48 8LT

Accountants

High-Net Accountancy Ltd Chartered Certified Accountants1 Clos Aaron Ynystawe Swansea SA6 5AS

LAS Waste Limited

(Registration number: 04414700)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	1,049,367	1,049,368
Cash at bank and in hand		883	883
		1,050,250	1,050,251
Creditors: Amounts falling due within one year	5	(112,028)	(111,164)
Net assets		938,222	939,087
Capital and reserves
Called up share capital		2	2
Retained earnings		938,220	939,085
Shareholders' funds		938,222	939,087

LAS Waste Limited

(Registration number: 04414700)
Balance Sheet as at 31 December 2025

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 25 September 2026 and signed on its behalf by:
 

......................................... Mrs T E Morris Director

LAS Waste Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

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

The address of its registered office is:
Tregaron Road
Lampeter
Ceredigion
SA48 8LT
Wales

These financial statements were authorised for issue by the Board on 25 September 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.

Going concern

The financial statements have been prepared on a going concern basis.

Depreciation

Asset class	Depreciation method and rate
Land and buildings	5% per annum
Plant and machinery	20% per annum

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

LAS Waste Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties		1,049,342	1,049,342
Other debtors		25	26
		1,049,367	1,049,368

LAS Waste Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		3	3
Amounts owed to group undertakings and undertakings in which the company has a participating interest		109,070	109,071
Accruals and deferred income		2,955	2,090
		112,028	111,164

6	Parent and ultimate parent undertaking

The company's immediate parent is LAS Holdings Limited, incorporated in Wales.

The registered office of the parent company is:-
Tregaron Road
Lampeter
Ceredigion
SA48 8LT
Wales