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Company Registration No. 11179102 (England and Wales)
Am Recycling Materials Limited Unaudited accounts for the year ended 31 January 2026
Am Recycling Materials Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Am Recycling Materials Limited Company Information for the year ended 31 January 2026
Director
Benjamin Roy TAYLOR
Company Number
11179102 (England and Wales)
Registered Office
2 Leonard Place Westerham Road Keston BR2 6HQ England
Accountants
Sagay Accounting C/O Sagay Accounting Office B:12 Clockwise Offices Bromley Old Town Hall 30 Tweedy Road Bromley BR1 3FE
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Am Recycling Materials Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
256,944 
390,864 
Current assets
Inventories
6
141,395 
- 
Debtors
7
2,124,970 
2,760,210 
Cash at bank and in hand
73,089 
86,219 
2,339,454 
2,846,429 
Creditors: amounts falling due within one year
8
(1,214,802)
(1,298,058)
Net current assets
1,124,652 
1,548,371 
Total assets less current liabilities
1,381,596 
1,939,235 
Creditors: amounts falling due after more than one year
9
(164,105)
(460,388)
Provisions for liabilities
Deferred tax
(7,695)
(7,695)
Net assets
1,209,796 
1,471,152 
Capital and reserves
Called up share capital
100 
100 
Capital contribution reserve
(103,018)
(103,018)
Profit and loss account
1,312,714 
1,574,070 
Shareholders' funds
1,209,796 
1,471,152 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 October 2026 and were signed on its behalf by
Benjamin Roy TAYLOR Director Company Registration No. 11179102
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Am Recycling Materials Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Am Recycling Materials Limited is a private company, limited by shares, registered in England and Wales, registration number 11179102. The registered office is 2 Leonard Place, Westerham Road, Keston, BR2 6HQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
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Am Recycling Materials Limited Notes to the Accounts for the year ended 31 January 2026
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
22,269 
585,636 
13,671 
621,576 
Additions
2,138 
- 
1 
2,139 
Disposals
- 
(52,362)
- 
(52,362)
At 31 January 2026
24,407 
533,274 
13,672 
571,353 
Depreciation
At 1 February 2025
11,711 
212,869 
6,132 
230,712 
Charge for the year
3,081 
78,507 
2,109 
83,697 
At 31 January 2026
14,792 
291,376 
8,241 
314,409 
Net book value
At 31 January 2026
9,615 
241,898 
5,431 
256,944 
At 31 January 2025
10,558 
372,767 
7,539 
390,864 
6
Inventories
2026 
2025 
£ 
£ 
Finished goods
141,395 
- 
141,395 
- 
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
7
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
127,400 
188,511 
Trade debtors
1,335,995 
2,466,659 
Amounts due from group undertakings etc.
9,500 
77,348 
Other debtors
652,075 
27,692 
2,124,970 
2,760,210 
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Am Recycling Materials Limited Notes to the Accounts for the year ended 31 January 2026
8
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
1,155,704 
1,227,479 
Taxes and social security
59,098 
12,977 
Other creditors
- 
57,602 
1,214,802 
1,298,058 
9
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
6,132 
16,392 
Obligations under finance leases and hire purchase contracts
157,973 
352,973 
Taxes and social security
- 
91,023 
164,105 
460,388 
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.
11
Average number of employees
During the year the average number of employees was 8 (2025: 8).
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