IRIS Accounts Production v23.3.1.45 SC247516 director 1.5.22 30.4.23 30.4.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2475162022-04-30SC2475162023-04-30SC2475162022-05-012023-04-30SC2475162021-04-30SC2475162021-05-012022-04-30SC2475162022-04-30SC247516ns10:Originalns15:Scotland2022-05-012023-04-30SC247516ns14:PoundSterlingns10:Original2022-05-012023-04-30SC247516ns10:Originalns10:Director12022-05-012023-04-30SC247516ns10:Original2022-05-012023-04-30SC247516ns10:Original2023-04-30SC247516ns10:Originalns10:PrivateLimitedCompanyLtd2022-05-012023-04-30SC247516ns10:Originalns10:SmallEntities2022-05-012023-04-30SC247516ns10:Originalns10:AuditExempt-NoAccountantsReport2022-05-012023-04-30SC247516ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-30SC247516ns10:SmallCompaniesRegimeForAccountsns10:Original2022-05-012023-04-30SC247516ns10:Originalns10:FullAccounts2022-05-012023-04-30SC247516ns10:Original12022-05-012023-04-30SC247516ns10:Originalns10:RegisteredOffice2022-05-012023-04-30SC247516ns10:Original2022-04-30SC247516ns10:Originalns5:CurrentFinancialInstruments2023-04-30SC247516ns10:Originalns5:CurrentFinancialInstruments2022-04-30SC247516ns10:Originalns5:Non-currentFinancialInstruments2023-04-30SC247516ns10:Originalns5:Non-currentFinancialInstruments2022-04-30SC247516ns5:ShareCapitalns10:Original2023-04-30SC247516ns5:ShareCapitalns10:Original2022-04-30SC247516ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-04-30SC247516ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-30SC247516ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-05-012023-04-30SC247516ns10:Originalns5:PlantMachinery2022-05-012023-04-30SC247516ns10:Original2021-05-012022-04-30SC247516ns10:Originalns5:NetGoodwill2022-04-30SC247516ns10:Originalns5:NetGoodwill2023-04-30SC247516ns10:Originalns5:NetGoodwill2022-04-30SC247516ns10:Originalns5:PlantMachinery2022-04-30SC247516ns10:Originalns5:PlantMachinery2023-04-30SC247516ns10:Originalns5:PlantMachinery2022-04-30SC247516ns10:Originalns5:LeasedAssetsHeldAsLessee2022-05-012023-04-30SC247516ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-30SC247516ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-04-30SC247516ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-04-30SC247516ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2022-04-30
REGISTERED NUMBER: SC247516 (Scotland)
















Unaudited Financial Statements for the Year Ended 30 April 2023

for

Glasgow Window Cleaning Company Limited

Glasgow Window Cleaning Company Limited (Registered number: SC247516)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Glasgow Window Cleaning Company Limited

Company Information
for the Year Ended 30 April 2023







DIRECTOR: G A Conner





REGISTERED OFFICE: 145 St Vincent Street
Glasgow
G2 5JF





REGISTERED NUMBER: SC247516 (Scotland)





ACCOUNTANTS: McLay McAlister & McGibbon LLP
Chartered Accountants
145 St Vincent Street
Glasgow
G2 5JF

Glasgow Window Cleaning Company Limited (Registered number: SC247516)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 15,038 17,149
15,038 17,149

CURRENT ASSETS
Debtors 6 87,281 76,641
Cash at bank 6,843 21,574
94,124 98,215
CREDITORS
Amounts falling due within one year 7 (49,333 ) (51,061 )
NET CURRENT ASSETS 44,791 47,154
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,829

64,303

CREDITORS
Amounts falling due after more than one
year

8

(6,750

)

(12,964

)

PROVISIONS FOR LIABILITIES (3,500 ) (3,100 )
NET ASSETS 49,579 48,239

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 49,578 48,238
SHAREHOLDERS' FUNDS 49,579 48,239

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Glasgow Window Cleaning Company Limited (Registered number: SC247516)

Balance Sheet - continued
30 April 2023


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 January 2024 and were signed by:





G A Conner - Director


Glasgow Window Cleaning Company Limited (Registered number: SC247516)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Glasgow Window Cleaning Company Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance

The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Glasgow Window Cleaning Company Limited (Registered number: SC247516)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued

Turnover
Turnover represents net invoiced sales of window cleaning services provided, excluding value added tax.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 10,000
AMORTISATION
At 1 May 2022
and 30 April 2023 10,000
NET BOOK VALUE
At 30 April 2023 -
At 30 April 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022 73,976
Additions 3,430
Disposals (1,250 )
At 30 April 2023 76,156
DEPRECIATION
At 1 May 2022 56,827
Charge for year 5,014
Eliminated on disposal (723 )
At 30 April 2023 61,118
NET BOOK VALUE
At 30 April 2023 15,038
At 30 April 2022 17,149

Included within the net book value above are assets held under hire purchase agreements of £8,937 (2022: £11,917).

Glasgow Window Cleaning Company Limited (Registered number: SC247516)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 86,449 75,403
Other debtors 832 1,238
87,281 76,641

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 3,000 3,000
Hire purchase contracts 2,630 6,479
Trade creditors 13,661 12,179
Tax 2,437 2,870
Social security and other taxes 1,085 1,140
VAT 7,260 9,853
Other creditors 16,198 12,754
Director's current account 661 436
Accrued expenses 2,401 2,350
49,333 51,061

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Bank loans 6,750 9,750
Hire purchase contracts - 3,214
6,750 12,964

9. SECURED DEBTS

The following secured debts are included within creditors:

30.4.23 30.4.22
£    £   
Hire purchase contracts 2,630 9,693

HP contracts are secured over the assets to which they relate.