REGISTERED NUMBER: 14270766 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2026

for

Wiltshire Asphalt Recycling Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

V Gibbs

Ms V Gibbs

SECRETARY:

Ms V Gibbs

REGISTERED OFFICE:

29 Devizes Road

Swindon

Wiltshire

SN1 4BG

REGISTERED NUMBER:

14270766 (England and Wales)

ACCOUNTANTS:

PPS Chartered Accountants

29 Devizes Road

Swindon

Wiltshire

SN1 4BG

FIXED ASSETS

Tangible assets

4

212,222

-

CURRENT ASSETS

Debtors

5

1,047,325

3,393

Cash at bank

258,461

28,867

1,305,786

32,260

CREDITORS

Amounts falling due within one year

6

1,032,509

31,260

NET CURRENT ASSETS

273,277

1,000

TOTAL ASSETS LESS CURRENT LIABILITIES

485,499

1,000

CREDITORS

Amounts falling due after more than one year

7

(77,191

)

-

PROVISIONS FOR LIABILITIES

(53,056

)

-

NET ASSETS

355,252

1,000

CAPITAL AND RESERVES

Called up share capital

20,000

1,000

Retained earnings

335,252

-

355,252

1,000

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 30 October 2026 and were signed on its behalf by:

V Gibbs - Director

1.	STATUTORY INFORMATION

Wiltshire Asphalt 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.

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

-

25% on reducing balance and 15% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

250,571

At 31 August 2026

250,571

DEPRECIATION

Charge for year

38,349

At 31 August 2026

38,349

NET BOOK VALUE

At 31 August 2026

212,222

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Trade debtors

797,277

-

Other debtors

250,048

3,393

1,047,325

3,393

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Hire purchase contracts

47,707

-

Trade creditors

270,153

-

Taxation and social security

81,552

-

Other creditors

633,097

31,260

1,032,509

31,260

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.26

31.8.25

£

£

Hire purchase contracts

77,191

-

8.	CONTINGENT LIABILITIES

A claim for is being made through the Employment Tribunal, in respect of rights under TUPE. It is the understanding of the Management that as no transfer of business or assets took place, there can be no claim. As the final outcome of an Employment Tribunal is inherently uncertain, and because a loss is deemed possible but not probable, no provision has been recognised in these accounts. Should the tribunal find in favour of the claimants listed in a letter dated 14th October from the Employment Tribunal, the maximum expected exposure is £146,000 plus statutory interest and unrecoverable costs.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is V Gibbs.

10.	DISPUTED CLAIM PROVISION

A provision of £50,000 has been recognised in respect of an ongoing dispute. The recognised amount represents managements best estimate of the settlement and associated costs. The dispute is expected to be resolved and settled within the next twelve months.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wiltshire Asphalt Recycling Limited for the year ended 31 August 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Wiltshire Asphalt Recycling Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Wiltshire Asphalt Recycling Limited and state those matters that we have agreed to state to the Board of Directors of Wiltshire Asphalt Recycling Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wiltshire Asphalt Recycling Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Wiltshire Asphalt Recycling Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Wiltshire Asphalt Recycling Limited. You consider that Wiltshire Asphalt Recycling Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Wiltshire Asphalt Recycling Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

PPS Chartered Accountants

29 Devizes Road

Swindon

Wiltshire

SN1 4BG

30 October 2026