REGISTERED NUMBER: 04084076 (England and Wales)

Financial Statements

for the Year Ended 28 February 2026

for

Kirkby Skips Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J P Groves

P M Groves

SECRETARY:

P M Groves

REGISTERED OFFICE:

The Laurels, Broad Lane

Homer Green

Thornton

Liverpool

Merseyside

L29 8YB

REGISTERED NUMBER:

04084076 (England and Wales)

ACCOUNTANTS:

DJH Business Advisers Ltd

Oriel House

2-8 Oriel Road

Bootle

L20 7EP

FIXED ASSETS

Tangible assets

4

3,348,341

3,537,283

CURRENT ASSETS

Debtors

5

845,080

771,974

Cash at bank

4,574,583

4,137,924

5,419,663

4,909,898

CREDITORS

Amounts falling due within one year

6

1,651,692

971,229

NET CURRENT ASSETS

3,767,971

3,938,669

TOTAL ASSETS LESS CURRENT LIABILITIES

7,116,312

7,475,952

PROVISIONS FOR LIABILITIES

379,546

493,142

NET ASSETS

6,736,766

6,982,810

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

6,736,666

6,982,710

SHAREHOLDERS' FUNDS

6,736,766

6,982,810

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2026 and were signed on its behalf by:

P M Groves - Director

1.	STATUTORY INFORMATION

Kirkby Skips 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 represents the provision of skip hire services, less VAT. Revenue is recognised when the service is provided.

Tangible fixed assets

Fixed assets are recognised at historical cost less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

- 25% on reducing balance

Motor vehicles

- 25% on reducing balance

Computer equipment

- 25% on reducing balance

Fixtures and fittings

- 25% on reducing balance

Property improvements

- 25% on reducing balance

Leasehold property

- over the remaining lease term

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 38 (2025 - 37 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Improvements

land and

Short

Long

to

property

leasehold

leasehold

property

£

£

£

£

COST

At 1 March 2025

598,909

746,932

615,677

134,937

Additions

-

-

-

142,321

Disposals

-

-

-

-

At 28 February 2026

598,909

746,932

615,677

277,258

DEPRECIATION

At 1 March 2025

-

180,710

87,036

93,619

Charge for year

-

25,340

4,348

24,922

Eliminated on disposal

-

-

-

-

At 28 February 2026

-

206,050

91,384

118,541

NET BOOK VALUE

At 28 February 2026

598,909

540,882

524,293

158,717

At 28 February 2025

598,909

566,222

528,641

41,318

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

3,967,759

2,074

22,534

14,090

6,102,912

Additions

270,719

-

8,507

-

421,547

Disposals

(212,755

)

-

(2,000

)

-

(214,755

)

At 28 February 2026

4,025,723

2,074

29,041

14,090

6,309,704

DEPRECIATION

At 1 March 2025

2,183,147

1,308

10,333

9,476

2,565,629

Charge for year

428,982

192

1,699

1,153

486,636

Eliminated on disposal

(90,246

)

-

(656

)

-

(90,902

)

At 28 February 2026

2,521,883

1,500

11,376

10,629

2,961,363

NET BOOK VALUE

At 28 February 2026

1,503,840

574

17,665

3,461

3,348,341

At 28 February 2025

1,784,612

766

12,201

4,614

3,537,283

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

775,429

697,638

Other debtors

27,343

38,743

Other loan

50

50

Tax

776

776

Prepayments

41,482

34,767

845,080

771,974

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

192,430

56,286

Tax

256,393

307,433

Social security and other taxes

42,872

36,673

VAT

81,757

90,859

Other creditors

4,540

1,890

Directors' current accounts

600,584

584

Accrued expenses

473,116

477,504

1,651,692

971,229

7.	LEASING AGREEMENTS

At the year end, the company had non-cancellable lease commitments of £731,117 (2025 - £943,307)

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

100

Ordinary

1

100

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

28.2.26

28.2.25

£

£

P M Groves

Balance outstanding at start of year

-

2,298

Amounts repaid

-

(2,298

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-