439 false false false false false false false false false true false false false false false false 2021-04-01 Sage Accounts Production Advanced 2021 - FRS102_2021 364,761 364,761 32,000 32,000 32,000 xbrli:pure xbrli:shares iso4217:GBP 04378981 2021-04-01 2022-03-31 04378981 2022-03-31 04378981 2021-03-31 04378981 2020-04-01 2021-03-31 04378981 2021-03-31 04378981 core:PlantMachinery 2021-04-01 2022-03-31 04378981 core:FurnitureFittings 2021-04-01 2022-03-31 04378981 bus:Director1 2021-04-01 2022-03-31 04378981 core:WithinOneYear 2022-03-31 04378981 core:WithinOneYear 2021-03-31 04378981 core:NetGoodwill 2022-03-31 04378981 core:LandBuildings 2021-03-31 04378981 core:PlantMachinery 2021-03-31 04378981 core:FurnitureFittings 2021-03-31 04378981 core:LandBuildings 2022-03-31 04378981 core:PlantMachinery 2022-03-31 04378981 core:FurnitureFittings 2022-03-31 04378981 core:ShareCapital 2022-03-31 04378981 core:ShareCapital 2021-03-31 04378981 core:RetainedEarningsAccumulatedLosses 2022-03-31 04378981 core:RetainedEarningsAccumulatedLosses 2021-03-31 04378981 core:LandBuildings 2021-04-01 2022-03-31 04378981 core:CostValuation core:Non-currentFinancialInstruments 2022-03-31 04378981 core:Non-currentFinancialInstruments 2022-03-31 04378981 core:Non-currentFinancialInstruments 2021-03-31 04378981 core:LandBuildings 2021-03-31 04378981 core:PlantMachinery 2021-03-31 04378981 core:FurnitureFittings 2021-03-31 04378981 bus:SmallEntities 2021-04-01 2022-03-31 04378981 bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 04378981 bus:FullAccounts 2021-04-01 2022-03-31 04378981 bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 04378981 bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 04378981 core:LandBuildings core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 04378981 core:NetGoodwill 2021-04-01 2022-03-31 04378981 core:ComputerEquipment 2021-04-01 2022-03-31 04378981 core:ComputerEquipment 2022-03-31 04378981 core:ComputerEquipment 2021-03-31
COMPANY REGISTRATION NUMBER: 04378981
Active Cleaning Limited
Filleted unaudited financial statements
31 March 2022
Active Cleaning Limited
Statement of financial position
31 March 2022
2022
2021
Note
£
£
£
£
Fixed assets
Tangible assets
6
357,755
367,811
Investments
7
32,000
32,000
---------
---------
389,755
399,811
Current assets
Debtors
8
211,342
256,769
Cash at bank and in hand
752,649
592,067
---------
---------
963,991
848,836
Creditors: amounts falling due within one year
9
( 539,250)
( 555,524)
---------
---------
Net current assets
424,741
293,312
---------
---------
Total assets less current liabilities
814,496
693,123
Provisions
Taxation including deferred tax
( 35,000)
( 28,000)
---------
---------
Net assets
779,496
665,123
---------
---------
Capital and reserves
Called up share capital
100
100
Profit and loss account
779,396
665,023
---------
---------
Shareholders funds
779,496
665,123
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2022 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 of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Active Cleaning Limited
Statement of financial position (continued)
31 March 2022
These financial statements were approved by the board of directors and authorised for issue on 21 July 2022 , and are signed on behalf of the board by:
Mr A S Ross
Director
Company registration number: 04378981
Active Cleaning Limited
Notes to the financial statements
year ended 31 March 2022
1. General information
The principal activity of the company during the year was commercial and industrial contract cleaning. The company is a private company limited by shares, registered in England and Wales (no 04378981 ). The address of the registered office is Active House, Selby Fork, South Milford, Leeds, North Yorkshire, LS25 5LF.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have been prepared on the basis that the company can continue to operate as a going concern. The directors, having made due and careful enquiry, are of the opinion that the company has adequate working capital to execute its operations over the next 12 months. At 31 March 2022 the company had net current assets of £423,357 (2021 £293,312) and it continues to trade profitably and has generated positive cash flows during the year and in the subsequent period. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the date of the statement of financial position and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Details of these judgements are set out in the accounting policies.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Goodwill
-
over 2 years
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freehold property
-
over 50 years
Plant and machinery
-
15% reducing balance
Fixtures and fittings
-
15% reducing balance
Computer equipment
-
33% straight line
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants received relate to income under the Corornavirus Job Retention Scheme and this income is recognised using the accrual model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 439 (2021: 488 ).
5. Intangible assets
Goodwill
£
Cost
At 1 April 2021 and 31 March 2022
364,761
---------
Amortisation
At 1 April 2021 and 31 March 2022
364,761
---------
Carrying amount
At 31 March 2022
---------
At 31 March 2021
---------
6. Tangible assets
Land and buildings
Plant and machinery
Fixtures and fittings
Equipment
Total
£
£
£
£
£
Cost
At 1 April 2021 and 31 March 2022
415,979
64,333
7,824
104,491
592,627
---------
-------
------
---------
---------
Depreciation
At 1 April 2021
59,746
55,692
4,887
104,491
224,816
Charge for the year
8,316
1,296
444
10,056
---------
-------
------
---------
---------
At 31 March 2022
68,062
56,988
5,331
104,491
234,872
---------
-------
------
---------
---------
Carrying amount
At 31 March 2022
347,917
7,345
2,493
357,755
---------
-------
------
---------
---------
At 31 March 2021
356,233
8,641
2,937
367,811
---------
-------
------
---------
---------
7. Investments
Other investments other than loans
£
Cost
At 1 April 2021 and 31 March 2022
32,000
-------
Impairment
At 1 April 2021 and 31 March 2022
-------
Carrying amount
At 31 March 2022
32,000
-------
At 31 March 2021
32,000
-------
8. Debtors
2022
2021
£
£
Trade debtors
208,292
223,397
Other debtors
3,050
33,372
---------
---------
211,342
256,769
---------
---------
9. Creditors: amounts falling due within one year
2022
2021
£
£
Trade creditors
6,910
5,697
Accruals and deferred income
4,578
17,117
Corporation tax
96,500
115,440
Social security and other taxes
196,415
182,450
Other creditors
234,847
234,820
---------
---------
539,250
555,524
---------
---------
10. Directors' advances, credits and guarantees
At the year end, the directors owed the company £610 (2021 £2,715). This amount is included in other debtors.