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Registered Number: 13213597
England and Wales

 

 

 

360 MAINTENANCE & CLEANING LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 March 2022

End date: 28 February 2023
Directors P Thorpe
C Thorpe
Registered Number 13213597
Registered Office 15 Dukes Road
Ampthill
Bedford
Bedfordshire
MK45 2TB
Accountants Bowgen Limited
274 Ipswich Road
Colchester
Essex
CO4 0ES
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 28 February 2023.
Principal activities
Principal activity of the company during the financial year was of cleaning.
Directors
The directors who served the company throughout the year were as follows:
P Thorpe
C Thorpe
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
P Thorpe
Director

Date approved: 01 November 2023
2
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of 360 Maintenance & Cleaning Ltd for the year ended 28 February 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of 360 Maintenance & Cleaning Ltd for the year ended 28 February 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of 360 Maintenance & Cleaning Ltd , as a body, in accordance with the terms of our engagement letter dated 01 November 2023. Our work has been undertaken solely to prepare for your approval the accounts of 360 Maintenance & Cleaning Ltd and state those matters that we have agreed to state to the Board of Directors of 360 Maintenance & Cleaning Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 360 Maintenance & Cleaning Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that 360 Maintenance & Cleaning Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of 360 Maintenance & Cleaning Ltd . You consider that 360 Maintenance & Cleaning Ltd 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 accounts of 360 Maintenance & Cleaning Ltd . 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 accounts
28 February 2023



....................................................
Bowgen Limited
274 Ipswich Road
Colchester
Essex
CO4 0ES
01 November 2023
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 9,600    10,800 
Tangible fixed assets 4 8,267    11,022 
17,867    21,822 
Current assets      
Stocks 5 10,750   
Debtors 6 26,370    21,097 
Cash at bank and in hand 12,312   
49,432    21,097 
Creditors: amount falling due within one year 7 (67,170)   (31,709)
Net current liabilities (17,738)   (10,612)
 
Total assets less current liabilities 129    11,210 
Net assets 129    11,210 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 29    11,110 
Shareholder's funds 129    11,210 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 01 November 2023 and were signed on its behalf by:


-------------------------------
P Thorpe
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
Profit for the year 31,110  31,110 
Total comprehensive income for the year 31,110  31,110 
Dividends (20,000) (20,000)
Shares issued 100  100 
Total investments by and distributions to owners 100  (20,000) (19,900)
At 28 February 2022 100  11,110  11,210 
At 01 March 2022 100  11,110  11,210 
Profit for the year 43,919  43,919 
Total comprehensive income for the year 43,919  43,919 
Dividends (55,000) (55,000)
Total investments by and distributions to owners (55,000) (55,000)
At 28 February 2023 100  29  129 
5
General Information
360 Maintenance & Cleaning Ltd is a private company, limited by shares, registered in England and Wales, registration number 13213597, registration address 15 Dukes Road, Ampthill, Bedford, Bedfordshire, MK45 2TB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 4 (2022 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 March 2022 12,000    12,000 
Additions  
Disposals  
At 28 February 2023 12,000    12,000 
Amortisation
At 01 March 2022 1,200    1,200 
Charge for year 1,200    1,200 
On disposals  
At 28 February 2023 2,400    2,400 
Net book values
At 28 February 2023 9,600    9,600 
At 28 February 2022 10,800    10,800 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 March 2022 13,777    13,777 
Additions  
Disposals  
At 28 February 2023 13,777    13,777 
Depreciation
At 01 March 2022 2,755    2,755 
Charge for year 2,755    2,755 
On disposals  
At 28 February 2023 5,510    5,510 
Net book values
Closing balance as at 28 February 2023 8,267    8,267 
Opening balance as at 01 March 2022 11,022    11,022 


5.

Stocks

2023
£
  2022
£
Stocks 10,750   
10,750   

6.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 26,370    21,097 
26,370    21,097 

7.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation tax 11,398    5,012 
Accruals 840    840 
Directors' current accounts 38,739    19,543 
VAT 16,193    6,314 
67,170    31,709 

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

6