Company No: 10550947 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	105,702		89,640
		105,702		89,640
Current assets
Debtors	4	217,300		156,163
		217,300		156,163
Creditors: amounts falling due within one year	5	( 112,997)		( 79,276)
Net current assets		104,303		76,887
Total assets less current liabilities		210,005		166,527
Creditors: amounts falling due after more than one year	6	( 10,929)		0
Provision for liabilities	7	( 26,426)		( 22,410)
Net assets		172,650		144,117
Capital and reserves
Called-up share capital		100		100
Profit and loss account		172,550		144,017
Total shareholders' funds		172,650		144,117

For the financial year ending 31 January 2026 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Mackhouse Landfill Solutions Ltd (registered number: 10550947) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Richard Mack Director

Jason David Whitehouse Director

30 October 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Mackhouse Landfill Solutions Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Summerhill House, Sculthorpe Road, Fakenham, NR21 9HA, United Kingdom. The principal place of business is Kingston House, Woodton, Bungay, Norfolk, NR23 2LZ.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	20 % reducing balance
Vehicles	25 % reducing balance
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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 credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		3

3. Tangible assets

	Plant and machinery		Vehicles		Computer equipment		Total
	£		£		£		£
Cost
At 01 February 2025	151,720		81,063		3,986		236,769
Additions	32,627		9,844		3,137		45,608
Disposals	( 11,300)		0		( 2,792)		( 14,092)
At 31 January 2026	173,047		90,907		4,331		268,285
Accumulated depreciation
At 01 February 2025	83,108		60,035		3,986		147,129
Charge for the financial year	15,012		7,307		390		22,709
Disposals	( 4,463)		0		( 2,792)		( 7,255)
At 31 January 2026	93,657		67,342		1,584		162,583
Net book value
At 31 January 2026	79,390		23,565		2,747		105,702
At 31 January 2025	68,612		21,028		0		89,640
Leased assets included above:
Net book value
At 31 January 2026	27,887		5,619		0		33,507
At 31 January 2025	0		7,493		0		7,493

4. Debtors

	2026		2025
	£		£
Trade debtors	214,589		128,372
Accrued income	2,711		27,791
	217,300		156,163

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans and overdrafts	34,647		41,619
Trade creditors	30		30
Amounts owed to directors	2,607		1,963
Accruals	14,875		3,598
Taxation and social security	45,921		30,855
Obligations under finance leases and hire purchase contracts	14,037		0
Other creditors	880		1,211
	112,997		79,276

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Obligations under finance leases and hire purchase contracts	10,929		0

There are no amounts included above in respect of which any security has been given by the small entity.

7. Provision for liabilities

	2026		2025
	£		£
Deferred tax	26,426		22,410

8. Related party transactions

At the year end the directors were owed £2,607 (2025: £1,963) which is repayable on demand.