Waste Research Limited


Acorah Software Products - Accounts Production10.0.003false1 April 201829 January 201929 January 201904160318Mrs Susan WilsonMr David 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Registered number: 04160318
Waste Research Limited
Unaudited Financial Statements
For the Period 1 April 2018 to 29 January 2019
Barrington Accounting Solutions

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Balance Sheet
Registered number: 04160318
Period to 29 January 2019 31 March 2018
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 188,017 225,460
188,017 225,460
CURRENT ASSETS
Stocks 4 43,570 23,600
Debtors 5 94,079 113,455
Cash at bank and in hand 556,974 640,563
694,623 777,618
Creditors: Amounts Falling Due Within One Year 6 (51,015) (65,037)
NET CURRENT ASSETS (LIABILITIES) 643,608 712,581
TOTAL ASSETS LESS CURRENT LIABILITIES 831,625 938,041
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,199) (27,379)
NET ASSETS 827,426 910,662
CAPITAL AND RESERVES
Called up share capital 7 9 9
Capital redemption reserve 1 1
Other reserves 38,448 -
Profit and Loss Account 788,968 910,652
SHAREHOLDERS' FUNDS 827,426 910,662
Page 1
For the period ending 29 January 2019 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 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.
  • The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Wilson
20 May 2019

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% and 20% reducing balance
Motor Vehicles 25% reducing balance
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 16 (2018-16)
3. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2018 458,116 121,924 580,040
As at 29 January 2019 458,116 121,924 580,040
Depreciation
As at 1 April 2018 304,514 50,066 354,580
Provided during the period 25,514 11,929 37,443
As at 29 January 2019 330,028 61,995 392,023
Net Book Value
As at 29 January 2019 128,088 59,929 188,017
As at 1 April 2018 153,602 71,858 225,460
Page 4
4. Stocks
Period to 29 January 2019 31 March 2018
£ £
Stock - work in progress 43,570 23,600
43,570 23,600
5. Debtors
Period to 29 January 2019 31 March 2018
£ £
Due within one year
Trade debtors 73,626 92,387
Prepayments and accrued income 17,493 21,068
Other debtors 2,960 -
94,079 113,455
6. Creditors: Amounts Falling Due Within One Year
Period to 29 January 2019 31 March 2018
£ £
Trade creditors 20,952 14,656
Corporation tax - 81
Other taxes and social security 6,628 6,088
VAT 9,747 28,351
Net wages 2,807 -
Other creditors (1) 2,559 3,013
Accruals and deferred income 8,322 12,848
51,015 65,037
7. Share Capital
Period to 29 January 2019 31 March 2018
Allotted, Called up and fully paid 9 9
8. General Information
Waste Research Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04160318. The registered office is Unit 14 Century Park Network Centre, Dearne Lane, Manvers, Rotherham, South Yorkshire, S63 5DE.
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