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Company Registration No. 10585931 (England and Wales)
WASTE BIOENERGY LTD Unaudited accounts for the year ended 31 January 2026
WASTE BIOENERGY LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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WASTE BIOENERGY LTD Company Information for the year ended 31 January 2026
Directors
MIHAELA ENCIU OLARU CRISTIAN ENCIU
Company Number
10585931 (England and Wales)
Registered Office
100 Ashley Drive Borehamwood WD6 2JD United Kingdom
Accountants
EMILIA ACCOUNTANCY LTD 58 STROUD CREDCENT LONDON UK SW15 3EJ
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WASTE BIOENERGY LTD Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
3,115 
5,314 
Current assets
Cash at bank and in hand
15,540 
1,652 
Creditors: amounts falling due within one year
5
(11,787)
(338)
Net current assets
3,753 
1,314 
Total assets less current liabilities
6,868 
6,628 
Creditors: amounts falling due after more than one year
6
(970)
(3,758)
Net assets
5,898 
2,870 
Capital and reserves
Share premium
1 
1 
Profit and loss account
5,897 
2,869 
Shareholders' funds
5,898 
2,870 
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 directors acknowledge their 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 of Directors and authorised for issue on 31 October 2026 and were signed on its behalf by
CRISTIAN ENCIU Director Company Registration No. 10585931
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WASTE BIOENERGY LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
WASTE BIOENERGY LTD is a private company, limited by shares, registered in England and Wales, registration number 10585931. The registered office is 100 Ashley Drive, Borehamwood, WD6 2JD, United Kingdom.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2025
10,995 
At 31 January 2026
10,995 
Depreciation
At 1 February 2025
5,681 
Charge for the year
2,199 
At 31 January 2026
7,880 
Net book value
At 31 January 2026
3,115 
At 31 January 2025
5,314 
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WASTE BIOENERGY LTD Notes to the Accounts for the year ended 31 January 2026
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
3,308 
- 
Taxes and social security
6,983 
6,346 
Loans from directors
1,496 
(6,008)
11,787 
338 
6
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
3,308 
Taxes and social security
970 
450 
970 
3,758 
7
Average number of employees
During the year the average number of employees was 8 (2025: 8).
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