REGISTERED NUMBER: 06235786 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

BOOST RECYCLING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs T Robjant

S J Robjant

REGISTERED OFFICE:

47 Swaffham Road

Burwell

Cambridge

Cambridgeshire

CB25 0AN

REGISTERED NUMBER:

06235786 (England and Wales)

ACCOUNTANTS:

MDJ Services Limited

Unit A6

Chaucer Business Park

Dittons Road

Polegate

East Sussex

BN26 6QH

FIXED ASSETS

Tangible assets

4

1,582

1,861

CURRENT ASSETS

Debtors

5

169,805

132,188

Investments

6

33,645

30,000

Cash at bank

452,415

244,228

655,865

406,416

CREDITORS

Amounts falling due within one year

7

416,937

170,976

NET CURRENT ASSETS

238,928

235,440

TOTAL ASSETS LESS CURRENT LIABILITIES

240,510

237,301

PROVISIONS FOR LIABILITIES

301

465

NET ASSETS

240,209

236,836

CAPITAL AND RESERVES

Called up share capital

1,000

2

Retained earnings

239,209

236,834

SHAREHOLDERS' FUNDS

240,209

236,836

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2026 and were signed on its behalf by:

Mrs T Robjant - Director

1.	STATUTORY INFORMATION

Boost Recycling Limited is a private company, limited by shares , registered in England and Wales. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on reducing balance

Financial instruments

Bank deposits that are subject to contractual or legal restrictions on use are measured at amortised cost as basic financial instruments under Section 11 of FRS 102.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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 profit or loss in the period to which they relate.

Other investments

Other investments comprise a general investment account held with a financial institution. The investment is initially recognised at cost, being the fair value of the consideration given. Subsequent to initial recognition, the account is measured at fair value. Unrealised gains and losses arising from changes in fair value, alongside realised gains and losses upon withdrawal or disposal, are recognised immediately in the Income Statement within investment income.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

and 31 May 2026

11,142

DEPRECIATION

At 1 June 2025

9,281

Charge for year

279

At 31 May 2026

9,560

NET BOOK VALUE

At 31 May 2026

1,582

At 31 May 2025

1,861

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

169,805

124,951

Other debtors

-

7,237

169,805

132,188

6.	CURRENT ASSET INVESTMENTS

31.5.26

31.5.25

£

£

Other

33,645

30,000

Current asset investments are comprised a corporate general investment account held with a financial institution for short term investment gains. Movements in the value of investments during the year are as follows:

31.5.26

31.5.25

£

£

Balance brought forward

30,000

-

Additions at cost

-

30,000

Unrealised fair value gains

3,645

-

Balance carried forward

33,645

30,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

240,266

89,871

Taxation and social security

76,383

66,234

Other creditors

100,288

14,871

416,937

170,976

8.	FINANCIAL INSTRUMENTS

Included in cash at bank is a bank deposit of £111,272 (2025: £82,727) which is pledged as security in respect of a performance guarantee. The deposit is subject to contractual restrictions and is not available for general use until the release of the guarantee by the bank. The deposit is classified as a basic financial asset and measured at amortised cost in accordance with Section 11 of FRS 102