Registered number
07763772
Unitty Specialist Cleaning Ltd
Report and Accounts
30 September 2023
Accountancy 4 Success Limited
Accountants and Business Advisors
33 Wolverhampton Road
Cannock
Staffordshire
WS11 1AP
Unitty Specialist Cleaning Ltd
Registered number: 07763772
Balance Sheet
as at 30 September 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 45,165 43,529
Current assets
Stocks 16,004 9,606
Debtors 4 173,432 131,329
Cash at bank and in hand 112,070 82,814
301,506 223,749
Creditors: amounts falling due within one year 5 (168,851) (119,316)
Net current assets 132,655 104,433
Total assets less current liabilities 177,820 147,962
Creditors: amounts falling due after more than one year 6 (43,872) (59,569)
Net assets 133,948 88,393
Capital and reserves
Called up share capital 2 2
Profit and loss account 133,946 88,391
Shareholders' funds 133,948 88,393
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Jhonathan Unitt
Director
Approved by the board on 6 November 2023
Unitty Specialist Cleaning Ltd
Notes to the Accounts
for the year ended 30 September 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% reducing balance
Motor vehicles 25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Leasing and hire purchase commitments
Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 27 24
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 October 2022 9,173 120,448 129,621
Additions 1,610 14,690 16,300
At 30 September 2023 10,783 135,138 145,921
Depreciation
At 1 October 2022 4,892 81,200 86,092
Charge for the year 1,179 13,485 14,664
At 30 September 2023 6,071 94,685 100,756
Net book value
At 30 September 2023 4,712 40,453 45,165
At 30 September 2022 4,281 39,248 43,529
4 Debtors 2023 2022
£ £
Trade debtors 142,530 108,790
Other debtors 30,902 22,539
173,432 131,329
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 15,885 15,885
Obligations under finance lease and hire purchase contracts 2,250 2,227
Trade creditors 30,353 27,156
Corporation tax 34,113 6,038
Other taxes and social security costs 81,809 65,643
Other creditors 4,441 2,367
168,851 119,316
6 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 43,684 59,569
Obligations under finance lease and hire purchase contracts 188 -
43,872 59,569
Unitty Specialist Cleaning Ltd 07763772 false 2022-10-01 2023-09-30 2023-09-30 VT Final Accounts October 2023 release 2 Mr Jhonathan Unitt No description of principal activity 07763772 2021-10-01 2022-09-30 07763772 core:WithinOneYear 2022-09-30 07763772 core:AfterOneYear 2022-09-30 07763772 core:ShareCapital 2022-09-30 07763772 core:RetainedEarningsAccumulatedLosses 2022-09-30 07763772 2022-10-01 2023-09-30 07763772 bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 07763772 bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 07763772 bus:Director40 2022-10-01 2023-09-30 07763772 1 2022-10-01 2023-09-30 07763772 2 2022-10-01 2023-09-30 07763772 core:PlantMachinery 2022-10-01 2023-09-30 07763772 core:Vehicles 2022-10-01 2023-09-30 07763772 bus:FRS102 2022-10-01 2023-09-30 07763772 bus:FullAccounts 2022-10-01 2023-09-30 07763772 2023-09-30 07763772 core:WithinOneYear 2023-09-30 07763772 core:AfterOneYear 2023-09-30 07763772 core:ShareCapital 2023-09-30 07763772 core:RetainedEarningsAccumulatedLosses 2023-09-30 07763772 core:PlantMachinery 2023-09-30 07763772 core:Vehicles 2023-09-30 07763772 2022-09-30 07763772 core:PlantMachinery 2022-09-30 07763772 core:Vehicles 2022-09-30 iso4217:GBP xbrli:pure