Caseware UK (AP4) 2022.0.179 2022.0.179 2023-05-312023-05-3188true2022-06-01falseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03771959 2022-06-01 2023-05-31 03771959 2021-06-01 2022-05-31 03771959 2023-05-31 03771959 2022-05-31 03771959 c:CompanySecretary1 2022-06-01 2023-05-31 03771959 c:Director1 2022-06-01 2023-05-31 03771959 c:Director2 2022-06-01 2023-05-31 03771959 c:Director2 2023-05-31 03771959 c:Director3 2022-06-01 2023-05-31 03771959 c:Director3 2023-05-31 03771959 c:Director4 2022-06-01 2023-05-31 03771959 c:Director4 2023-05-31 03771959 c:Director5 2022-06-01 2023-05-31 03771959 c:Director5 2023-05-31 03771959 c:RegisteredOffice 2022-06-01 2023-05-31 03771959 c:Agent1 2022-06-01 2023-05-31 03771959 d:PlantMachinery 2022-06-01 2023-05-31 03771959 d:PlantMachinery 2023-05-31 03771959 d:PlantMachinery 2022-05-31 03771959 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 03771959 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 03771959 d:MotorVehicles 2022-06-01 2023-05-31 03771959 d:MotorVehicles 2023-05-31 03771959 d:MotorVehicles 2022-05-31 03771959 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 03771959 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 03771959 d:FurnitureFittings 2022-06-01 2023-05-31 03771959 d:FurnitureFittings 2023-05-31 03771959 d:FurnitureFittings 2022-05-31 03771959 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 03771959 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 03771959 d:OfficeEquipment 2022-06-01 2023-05-31 03771959 d:OfficeEquipment 2023-05-31 03771959 d:OfficeEquipment 2022-05-31 03771959 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 03771959 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 03771959 d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 03771959 d:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 03771959 d:CurrentFinancialInstruments 2023-05-31 03771959 d:CurrentFinancialInstruments 2022-05-31 03771959 d:Non-currentFinancialInstruments 2023-05-31 03771959 d:Non-currentFinancialInstruments 2022-05-31 03771959 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 03771959 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 03771959 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 03771959 d:Non-currentFinancialInstruments d:AfterOneYear 2022-05-31 03771959 d:ShareCapital 2023-05-31 03771959 d:ShareCapital 2022-05-31 03771959 d:CapitalRedemptionReserve 2023-05-31 03771959 d:CapitalRedemptionReserve 2022-05-31 03771959 d:RetainedEarningsAccumulatedLosses 2023-05-31 03771959 d:RetainedEarningsAccumulatedLosses 2022-05-31 03771959 c:FRS102 2022-06-01 2023-05-31 03771959 c:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 03771959 c:FullAccounts 2022-06-01 2023-05-31 03771959 c:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 03771959 d:WithinOneYear 2023-05-31 03771959 d:WithinOneYear 2022-05-31 03771959 d:BetweenOneFiveYears 2023-05-31 03771959 d:BetweenOneFiveYears 2022-05-31 03771959 d:MoreThanFiveYears 2023-05-31 03771959 d:MoreThanFiveYears 2022-05-31 iso4217:GBP xbrli:pure
Company registration number: 03771959







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2023


ON SITE CLEANING LIMITED






































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ON SITE CLEANING LIMITED
 


 
COMPANY INFORMATION


Directors
S. M. Clinch 
H. Fuller-Clinch (appointed 1 January 2023)
T. P. Fuller (appointed 1 January 2023)
M. J. Durbridge (appointed 1 January 2023)
D. A. Baldwin (appointed 1 January 2023)




Company secretary
S. Lowe



Registered number
03771959



Registered office
Unit 5
Kingston Business Centre

Fulers Way South

Chessington

Surrey

KT9 1HF




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY




Bankers
National Westminster Bank Plc
Eden House

62-68 Eden Street

Kingston Upon Thames

Surrey

KT1 1EL





 


ON SITE CLEANING LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7


 


ON SITE CLEANING LIMITED
REGISTERED NUMBER:03771959



STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
157,103
189,166

  
157,103
189,166

Current assets
  

Debtors: amounts falling due within one year
 5 
272,934
257,756

Cash at bank and in hand
  
582,222
349,145

  
855,156
606,901

Creditors: amounts falling due within one year
 6 
(242,386)
(167,002)

Net current assets
  
 
 
612,770
 
 
439,899

Total assets less current liabilities
  
769,873
629,065

Creditors: amounts falling due after more than one year
 7 
(15,875)
(34,924)

Provisions for liabilities
  

Deferred tax
  
(39,183)
(35,942)

  
 
 
(39,183)
 
 
(35,942)

Net assets
  
714,815
558,199

Page 1

 


ON SITE CLEANING LIMITED
REGISTERED NUMBER:03771959


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2023

2023
2022
£
£

Capital and reserves
  

Allotted, called up and fully paid share capital
  
21
21

Capital redemption reserve
  
42
42

Profit and loss account
  
714,752
558,136

  
714,815
558,199


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




S. M. Clinch
Director

Date: 1 Mar 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


ON SITE CLEANING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1.


General information

The company is a private company limited by shares and incorporated in England and Wales. The address of the registered office and principal place of business is Unit 5 Kingston Business Centre, Fullers Way South, Chessington, Surrey, KT9 1HF.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover represents amounts (excluding value added tax) derived from the provision of disaster restoration services.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
33.3%, 20% and over 12 months on cost
Motor vehicles
-
25% on cost
Fixtures and fittings
-
33.3% and 20% on cost
Equipment
-
33.3% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 


ON SITE CLEANING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

2.Accounting policies (continued)

 
2.4

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.5

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.

 
2.6

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

The Company has taken advantage of the optional exemption available on transition to FRS 102 which allows lease incentives on leases entered into before the date of transition to the standard 01 June 2021 to continue to be charged over the period to the first market rent review rather than the term of the lease.

 
2.7

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Page 4

 


ON SITE CLEANING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

2.Accounting policies (continued)

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


3.


Employees

The average monthly number of employees, including the director, during the year was 8 (2022 - 8).

Page 5

 


ON SITE CLEANING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 June 2022
419,980
114,207
12,225
17,945
564,357


Additions
29,183
-
2,069
10,068
41,320



At 31 May 2023

449,163
114,207
14,294
28,013
605,677



Depreciation


At 1 June 2022
341,462
4,759
12,225
16,745
375,191


Charge for the year on owned assets
42,675
-
115
2,041
44,831


Charge for the year on financed assets
-
28,552
-
-
28,552



At 31 May 2023

384,137
33,311
12,340
18,786
448,574



Net book value



At 31 May 2023
65,026
80,896
1,954
9,227
157,103



At 31 May 2022
78,518
109,448
-
1,200
189,166


5.


Debtors

2023
2022
£
£


Trade debtors
154,381
127,138

Other debtors
6,599
8,070

Prepayments and accrued income
26,588
19,668

Amounts recoverable on contracts
85,366
102,880

272,934
257,756


Page 6

 


ON SITE CLEANING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
110,015
71,972

Corporation tax
72,496
21,567

Other taxation and social security
16,767
13,937

Obligations under finance lease and hire purchase contracts
19,050
19,050

Other creditors
1,654
2,962

Accruals and deferred income
22,404
37,514

242,386
167,002


Obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.


7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Net obligations under finance leases and hire purchase contracts
15,875
34,924

15,875
34,924


Obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.


8.


Commitments under operating leases

At 31 May 2023 the company had future minimum lease payments under non-cancellable operating leases as follows:

2023
2022
£
£


Not later than 1 year
44,714
46,368

Later than 1 year and not later than 5 years
163,000
166,964

Later than 5 years
41,203
81,953

248,917
295,285


9.


Transactions with the director

At the beginning of the year the company the director, S. M. Clinch £759 (2022 - £759). During the year, the company made no advances and received no repayments. As at 31 May 2023, the company owed the director £759 (2022 - £759). No interest was charged on this loan.

 
Page 7