Cooks Wastekare Ltd - Limited company accounts 25.1

REGISTERED NUMBER: 04012261 (England and Wales)

Report of the Directors and

Financial Statements for the Year Ended 30 April 2026

for

Cooks Wastekare Ltd

Page

Company Information

1

Report of the Directors

2

Report of the Independent Auditors

3

Statement of Profit or Loss

7

Statement of Profit or Loss and Other Comprehensive

Income

8

Statement of Financial Position

9

Statement of Changes in Equity

11

Statement of Cash Flows

12

Notes to the Statement of Cash Flows

13

Notes to the Financial Statements

14

DIRECTORS:

Q R Stewart

M A Stewart

SECRETARY:

Mrs B J Spacie

REGISTERED OFFICE:

Alpha 3 The Buntings

Cedars Park

Stowmarket

Suffolk

IP14 5GZ

REGISTERED NUMBER:

04012261 (England and Wales)

AUDITORS:

Knights Lowe Limited

Eldo House

Kempson Way

Suffolk Business Park

Bury St Edmunds

Suffolk

IP32 7AR

The directors present their report with the financial statements of the company for the year ended 30 April 2026.

DIVIDENDS

No dividends will be distributed for the year ended 30 April 2026.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 May 2025 to the date of this report.

Q R Stewart

M A Stewart

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with UK-adopted international accounting standards. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Knights Lowe Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Q R Stewart - Director

24 October 2026

Opinion

We have audited the financial statements of Cooks Wastekare Ltd (the 'company') for the year ended 30 April 2026 which comprise the Statement of Profit or Loss, the Statement of Profit or Loss and Other Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and Notes to the Statement of Cash Flows, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and International Financial Reporting Standards (IFRSs) as adopted by the UK.

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 30 April 2026 and of its profit for the year then ended;

-	have been properly prepared in accordance with IFRSs as adopted by the UK; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Directors has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the companies operating sector;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance;

- enquiring of management as to actual and potential litigation and claims;

- reviewing correspondence with HMRC, relevant regulators and the company's legal advisors.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

James Knights BSc ACA (Senior Statutory Auditor)

for and on behalf of Knights Lowe Limited

Eldo House

Kempson Way

Suffolk Business Park

Bury St Edmunds

Suffolk

IP32 7AR

26 October 2026

CONTINUING OPERATIONS

Revenue

2,246,456

2,609,104

Cost of sales

(1,465,610

)

(2,056,391

)

GROSS PROFIT

780,846

552,713

Administrative expenses

(597,911

)

(778,232

)

OPERATING PROFIT/(LOSS)

182,935

(225,519

)

Finance costs

4

(71,720

)

(50,421

)

Finance income

4

-

98

PROFIT/(LOSS) BEFORE INCOME TAX

5

111,215

(275,842

)

Income tax

6

44,338

33,946

PROFIT/(LOSS) FOR THE YEAR

155,553

(241,896

)

PROFIT/(LOSS) FOR THE YEAR

155,553

(241,896

)

OTHER COMPREHENSIVE INCOME

Items that will not be reclassified to profit or loss:

Revalue leasehold Transfer

39,153

Transfer

(39,153

)

(39,153

)

Income tax relating to items that will not be reclassified to

profit or loss

-

OTHER COMPREHENSIVE INCOME FOR THE

YEAR, NET OF INCOME TAX

-

TOTAL COMPREHENSIVE INCOME FOR THE

YEAR

155,553

(241,896

)

ASSETS

NON-CURRENT ASSETS

Owned

Intangible assets

7

19,380

Property, plant and equipment

8

2,421,553

2,527,331

Right-of-use

Property, plant and equipment

8, 13

523,244

598,863

Deferred tax

14

25,591

16,707

2,989,768

3,162,281

CURRENT ASSETS

Trade and other receivables

9

175,020

173,689

Cash and cash equivalents

10

25,728

9,057

200,748

182,746

LIABILITIES

CURRENT LIABILITIES

Trade and other payables

11

414,796

567,014

Financial liabilities - borrowings

Lease liabilities

12, 13

133,225

147,365

548,021

714,379

NET CURRENT LIABILITIES

(347,273

)

(531,633

)

NON-CURRENT LIABILITIES

Financial liabilities - borrowings

Lease liabilities

12, 13

373,385

481,637

Deferred tax

14

687,090

722,544

1,060,475

1,204,181

NET ASSETS

1,582,020

1,426,467

SHAREHOLDERS' EQUITY

Called up share capital

15

100

Revaluation reserve

16

1,316,524

1,355,677

Retained earnings

16

265,396

70,690

TOTAL EQUITY

1,582,020

1,426,467

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2026 and were signed on its behalf by:

Q R Stewart - Director

Called up

share

Retained

Revaluation

Total

capital

earnings

reserve

equity

£

Balance at 1 May 2024

100

273,433

1,394,830

1,668,363

Changes in equity

Deficit for the year

-

(241,896

)

-

(241,896

)

Other comprehensive income

-

39,153

(39,153

)

-

Total comprehensive income

-

(202,743

)

(39,153

)

(241,896

)

Balance at 30 April 2025

100

70,690

1,355,677

1,426,467

Changes in equity

Profit for the year

-

155,553

-

155,553

Other comprehensive income

-

39,153

(39,153

)

-

Total comprehensive income

-

194,706

(39,153

)

155,553

Balance at 30 April 2026

100

265,396

1,316,524

1,582,020

Cash flows from operating activities

Cash generated from operations

1

250,863

222,920

Interest paid

(71,720

)

(50,421

)

Net cash from operating activities

179,143

172,499

Cash flows from investing activities

Purchase of intangible fixed assets

-

(19,380

)

Purchase of tangible fixed assets

(49,184

)

(18,466

)

Sale of tangible fixed assets

9,104

10,000

Interest received

-

98

Net cash from investing activities

(40,080

)

(27,748

)

Cash flows from financing activities

Lease interest paid

(12,291

)

(19,111

)

Payment of lease liabilities

(110,101

)

(141,343

)

Net cash from financing activities

(122,392

)

(160,454

)

Increase/(decrease) in cash and cash equivalents

16,671

(15,703

)

Cash and cash equivalents at beginning of

year

2

9,057

24,760

Cash and cash equivalents at end of year

2

25,728

9,057

1.	RECONCILIATION OF PROFIT/(LOSS) BEFORE INCOME TAX TO CASH GENERATED FROM OPERATIONS

2026

2025

£

Profit/(loss) before income tax

111,215

(275,842

)

Depreciation charges

230,466

252,100

(Profit)/loss on disposal of fixed assets

(8,989

)

5,114

Finance costs

71,720

50,421

Finance income

-

(98

)

404,412

31,695

Increase in trade and other receivables

(1,331

)

(2,433

)

(Decrease)/increase in trade and other payables

(152,218

)

193,658

Cash generated from operations

250,863

222,920

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Statement of Cash Flows in respect of cash and cash equivalents are in respect of these Statement of Financial Position amounts:

Year ended 30 April 2026

30.4.26

1.5.25

£

Cash and cash equivalents

25,728

9,057

Year ended 30 April 2025

30.4.25

1.5.24

£

Cash and cash equivalents

9,057

24,760

1.	STATUTORY INFORMATION

Cooks Wastekare Ltd 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 preparation

These financial statements have been prepared in accordance with UK-adopted international accounting standards and with those parts of the Companies Act 2006 applicable to companies reporting under IFRS. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, 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.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects both current and future periods.

Critical judgements in applying the company's accounting policies

The following are the critical judgements, including those involving estimations, that the directors have made in the process of applying the company's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

Depreciation of tangible fixed assets

Tangible fixed assets are recognised at cost and depreciated over the basis appropriate to charge to the profit and loss account the economic consumption of those assets during the accounting period. The charge is calculated as described below and is based on the directors' knowledge of the reduction in the residual value of trading assets on average over the investment cycle of each class of asset. The rates of depreciation are kept under review such that assets are written down to residual value at the end of their economic lives.

Cash and cash equivalents

Cash represents cash in hand and deposits held on demand with financial institutions. Cash equivalents are short-term, highly-liquid investments with original maturities of three months or less (as at their date of acquisition). Cash equivalents are readily convertible to known amounts of cash and subject to an insignificant risk of change in that cash value.

In the presentation of the Statement of Cash Flows, cash and cash equivalents also include bank overdrafts. Any such overdrafts are shown within borrowings under ‘current liabilities’ on the Statement of Financial Position.

Intangible assets

Other intangible assets are measured at cost less any accumulated impairment losses.

Property, plant and equipment

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.

Land & freehold property - 25 years or expected life of the lease

Plant and machinery - 7 to 20 years straight line

Skips - 10 years straight line

Motor vehicles - 2 to 12 years straight line

Computer & office equipment - 3 to 5 years straight line

Taxation

Current taxes are based on the results shown in the financial statements and are calculated according to local tax rules, using tax rates enacted or substantially 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.

Leases

Leases are recognised as finance leases. The lease liability is initially recognised at the present value of the lease payments which have not yet been made and subsequently measured under the amortised cost method. The initial cost of the right-of-use asset comprises the amount of the initial measurement of the lease liability, lease payments made prior to the lease commencement date, initial direct costs and the estimated costs of removing or dismantling the underlying asset per the conditions of the contract.

Where ownership of the right-of-use asset transfers to the lessee at the end of the lease term, the right-of-use asset is depreciated over the asset’s remaining useful life. If ownership of the right-of-use asset does not transfer to the lessee at the end of the lease term, depreciation is charged over the shorter of the useful life of the right-of-use asset and the lease term.

Employee benefit costs

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

Short-term employee benefits are expensed as the related service is provided. A liability is recognised for the amount expected to be paid if the company has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably.

Obligations for contributions to defined contribution plans are expensed as the related service is provided. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in future payments is available.

Going concern

The company is in a net current liabilities position primarily due to the short term intergroup financing.

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loans from banks or other related parties.

Debt instruments, like loans and other accounts receivable and payable, are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value of the future payment discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Turnover

Turnover represents the net value of delivery services supplied, excluding value added tax.

3.	EMPLOYEES AND DIRECTORS

2026

2025

£

Wages and salaries

533,825

439,618

Social security costs

71,742

42,334

Other pension costs

12,789

8,133

618,356

490,085

The average number of employees during the year was as follows:

2026

2025

Directors

2

Employees

15

14

17

16

2026

2025

£

Directors' remuneration

-

4.	NET FINANCE COSTS

2026

2025

£

Finance income:

Bank account interest

-

98

Finance costs:

Bank interest

231

160

Discounting of long term lease

33,426

31,150

Hire purchase interest

38,063

19,111

71,720

50,421

Net finance costs

71,720

50,323

5.	PROFIT/(LOSS) BEFORE INCOME TAX

The profit before income tax (2025 - loss before income tax) is stated after charging/(crediting):

2026

2025

£

Cost of inventories recognised as expense

1,465,610

2,056,391

Depreciation - owned assets

154,847

129,005

Depreciation - assets on hire purchase contracts

75,619

123,095

(Profit)/loss on disposal of fixed assets

(8,989

)

5,114

Auditors' remuneration

-

11,974

Audit fees are bourne by the parent company

6.	INCOME TAX

Analysis of tax income

2026

2025

£

Deferred tax:

Accelerated capital allowances

(35,454

)

(13,501

)

Other timing differences

(8,884

)

(20,445

)

Total deferred tax

(44,338

)

(33,946

)

Total tax income in statement of profit or loss

(44,338

)

(33,946

)

A deferred tax asset recognised at 25% (2025 - 25%) of £25,592 (2025 - £8,260) has offset against the provision for accelerated capital allowances.

7.	INTANGIBLE ASSETS

Patents

and

licences

£

COST

At 1 May 2025

and 30 April 2026

19,380

NET BOOK VALUE

At 30 April 2026

19,380

At 30 April 2025

19,380

8.	PROPERTY, PLANT AND EQUIPMENT

Short

Plant and

leasehold

machinery

Skips

£

COST OR VALUATION

At 1 May 2025

2,132,993

788,583

457,649

Additions

52,678

-

Disposals

-

(22,882

)

Reclassification/transfer

166

101,195

688

At 30 April 2026

2,185,837

889,778

435,455

DEPRECIATION

At 1 May 2025

103,633

183,910

446,913

Charge for year

37,873

77,310

7,356

Eliminated on disposal

-

(22,882

)

Reclassification/transfer

(367

)

117,788

(1,713

)

At 30 April 2026

141,139

379,008

429,674

NET BOOK VALUE

At 30 April 2026

2,044,698

510,770

5,781

At 30 April 2025

2,029,360

604,673

10,736

Motor

Computer

vehicles

equipment

Totals

£

COST OR VALUATION

At 1 May 2025

832,116

3,461

4,214,802

Additions

-

750

53,428

Disposals

(6,000

)

-

(28,882

)

Reclassification/transfer

(2,430

)

-

99,619

At 30 April 2026

823,686

4,211

4,338,967

DEPRECIATION

At 1 May 2025

352,262

1,890

1,088,608

Charge for year

107,231

696

230,466

Eliminated on disposal

(5,885

)

-

(28,767

)

Reclassification/transfer

(11,800

)

(45

)

103,863

At 30 April 2026

441,808

2,541

1,394,170

NET BOOK VALUE

At 30 April 2026

381,878

1,670

2,944,797

At 30 April 2025

479,854

1,571

3,126,194

Cost or valuation at 30 April 2026 is represented by:

Short

Plant and

leasehold

machinery

Skips

£

Valuation in 2024

1,650,968

-

Cost

534,869

889,778

435,455

2,185,837

889,778

435,455

Motor

Computer

vehicles

equipment

Totals

£

Valuation in 2024

-

1,650,968

Cost

823,686

4,211

2,687,999

823,686

4,211

4,338,967

9.	TRADE AND OTHER RECEIVABLES

2026

2025

£

Current:

Trade debtors

175,020

171,256

Other debtors

-

2,433

175,020

173,689

10.	CASH AND CASH EQUIVALENTS

2026

2025

£

Bank accounts

25,728

9,057

11.	TRADE AND OTHER PAYABLES

2026

2025

£

Current:

Trade creditors

265,258

168,249

Amounts owed to group undertakings

135,298

-

Social security and other taxes

12,150

15,188

Other creditors

2,090

192

VAT

-

383,385

414,796

567,014

12.

FINANCIAL LIABILITIES - BORROWINGS

2026

2025

£

Current:

Leases (see note 13)

133,225

147,365

Non-current:

Leases (see note 13)

373,385

481,637

Terms and debt repayment schedule

1 year or

More than

less

1-2 years

2-5 years

5 years

Totals

£

Leases

133,225

24,229

8,276

340,880

506,610

13.

LEASING

Right-of-use assets

Property, plant and equipment

2026

2025

£

COST OR VALUATION

At 1 May 2025

891,670

DEPRECIATION

At 1 May 2025

292,807

169,712

Charge for year

75,619

123,095

368,426

292,807

NET BOOK VALUE

523,244

598,863

Lease liabilities

Minimum lease payments fall due as follows:

2026

2025

£

Gross obligations repayable:

Within one year

138,594

164,823

Between one and five years

33,262

158,074

In more than five years

340,880

512,736

663,777

Finance charges repayable:

Within one year

5,369

17,458

Between one and five years

757

17,317

6,126

34,775

Net obligations repayable:

Within one year

133,225

147,365

Between one and five years

32,505

140,757

In more than five years

340,880

506,610

629,002

14.	DEFERRED TAX

2026

2025

£

Balance at 1 May

705,837

739,783

Accelerated capital allowances

(35,454

)

(21,761

)

Other timing differences

(8,884

)

(12,185

)

Revaluation of freehold property

Balance at 30 April

661,499

705,837

15.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary shares

£1

100

16.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

At 1 May 2025

70,690

1,355,677

1,426,367

Profit for the year

155,553

Transfer

39,153

(39,153

)

-

At 30 April 2026

265,396

1,316,524

1,581,920

17.	PENSION COMMITMENTS

The amount recognised in profit and loss as an expense in relation to defined contribution plans was £12,789 (2025: £8,133). The unpaid pension liability at the end of the year is £2,090 (2025: £192).

18.	RELATED PARTY DISCLOSURES

The company paid fees to JMJ Planning Ltd, a company controlled by the wife of director Mathew Stewart, totalling £NIL (2025: £9,861). Unpaid amounts at the year end were £Nil (2025: £NIL).

The company has taken advantage of exemption, under the terms of UK-adopted international accounting standards, not to disclose related party transactions with wholly owned subsidiaries within the group.

19.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Sun Environmental Services Ltd and the ultimate parent is Symmons & Co Limited a company registered in Guernsey.

The controlling party is Q R Stewart.