1 May 2022 false Taxfiler 2023.11.1 SC376842business:PrivateLimitedCompanyLtd2022-05-012023-04-30 SC3768422022-04-30 SC3768422022-05-012023-04-30 SC376842business:AuditExemptWithAccountantsReport2022-05-012023-04-30 SC376842business:FilletedAccounts2022-05-012023-04-30 SC3768422023-04-30 SC376842business:Director12022-05-012023-04-30 SC376842business:RegisteredOffice2022-05-012023-04-30 SC3768422022-04-30 SC376842core:WithinOneYear2023-04-30 SC376842core:WithinOneYear2022-04-30 SC376842core:AfterOneYear2023-04-30 SC376842core:AfterOneYear2022-04-30 SC376842core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC376842core:ShareCapitalcore:PreviouslyStatedAmount2022-04-30 SC376842core:CapitalContributionReservecore:PreviouslyStatedAmount2023-04-30 SC376842core:CapitalContributionReservecore:PreviouslyStatedAmount2022-04-30 SC376842core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC376842core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-04-30 SC376842core:PreviouslyStatedAmount2023-04-30 SC376842core:PreviouslyStatedAmount2022-04-30 SC376842business:SmallEntities2022-05-012023-04-30 SC376842countries:Scotland2022-05-012023-04-30 SC376842core:LandBuildings2022-05-012023-04-30 SC376842core:LandBuildings2022-04-30 SC376842core:LandBuildings2023-04-30 SC3768422021-05-012022-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC376842 (Scotland)
Extra Fresh Cleaning Services Ltd. Unaudited accounts for the year ended 30 April 2023
Extra Fresh Cleaning Services Ltd. Unaudited accounts Contents
Page
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Extra Fresh Cleaning Services Ltd. Company Information for the year ended 30 April 2023
Director
Marie Flynn
Company Number
SC376842 (Scotland)
Registered Office
96 Dykehead Street Glasgow G33 4AQ
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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Extra Fresh Cleaning Services Ltd. Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
446,104 
446,104 
Investment property
35,707 
49,780 
481,811 
495,884 
Current assets
Debtors
1,900 
3,578 
Cash at bank and in hand
1,507 
3,276 
3,407 
6,854 
Creditors: amounts falling due within one year
(25,813)
(31,722)
Net current liabilities
(22,406)
(24,868)
Total assets less current liabilities
459,405 
471,016 
Creditors: amounts falling due after more than one year
(243,419)
(252,878)
Net assets
215,986 
218,138 
Capital and reserves
Called up share capital
2 
2 
Capital contribution reserve
218,065 
218,065 
Profit and loss account
(2,081)
71 
Shareholders' funds
215,986 
218,138 
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 January 2024 and were signed on its behalf by
Marie Flynn Director Company Registration No. SC376842
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Extra Fresh Cleaning Services Ltd. Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
Extra Fresh Cleaning Services Ltd. is a private company, limited by shares, registered in Scotland, registration number SC376842. The registered office is 96 Dykehead Street, Glasgow, G33 4AQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
0%
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Extra Fresh Cleaning Services Ltd. Notes to the Accounts for the year ended 30 April 2023
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 May 2022
446,104 
At 30 April 2023
446,104 
Depreciation
At 30 April 2023
- 
Net book value
At 30 April 2023
446,104 
At 30 April 2022
446,104 
5
Investment property
2023 
£ 
Fair value at 1 May 2022
49,780 
Disposals
(14,073)
At 30 April 2023
35,707 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
1,678 
Other debtors
1,900 
1,900 
1,900 
3,578 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,320 
758 
Trade creditors
4,844 
3,884 
Taxes and social security
- 
674 
Other creditors
108,920 
42,120 
Loans from directors
(89,271)
(15,714)
25,813 
31,722 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
242,745 
252,878 
Taxes and social security
674 
- 
243,419 
252,878 
9
Average number of employees
During the year the average number of employees was 0 (2022: 1).
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