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Registered number: 13087655
JCS Cleaning Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13087655
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 45,963 70,448
45,963 70,448
CURRENT ASSETS
Stocks 4 2,180 11,612
Debtors 5 85,342 101,465
Cash at bank and in hand 81,785 57,483
169,307 170,560
Creditors: Amounts Falling Due Within One Year 6 (81,807 ) (140,050 )
NET CURRENT ASSETS (LIABILITIES) 87,500 30,510
TOTAL ASSETS LESS CURRENT LIABILITIES 133,463 100,958
Creditors: Amounts Falling Due After More Than One Year 7 (17,925 ) (23,287 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,894 ) (9,551 )
NET ASSETS 111,644 68,120
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 111,544 68,020
SHAREHOLDERS' FUNDS 111,644 68,120
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Page 2
For the year ending 31 December 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
C Hall
Director
S R Hall
Director
13th February 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on cost
Motor Vehicles 15% on reducing balance
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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1.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 24 (2022: 28)
24 28
3. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 January 2023 45,712 52,540 8,421 3,337 110,010
Additions - 80 - 972 1,052
Disposals - (8,500 ) - - (8,500 )
Revaluation - 534 - - 534
As at 31 December 2023 45,712 44,654 8,421 4,309 103,096
Depreciation
As at 1 January 2023 22,841 10,852 4,202 1,667 39,562
Provided during the period 11,421 5,332 2,101 1,076 19,930
Disposals - (2,359 ) - - (2,359 )
As at 31 December 2023 34,262 13,825 6,303 2,743 57,133
Net Book Value
As at 31 December 2023 11,450 30,829 2,118 1,566 45,963
As at 1 January 2023 22,871 41,688 4,219 1,670 70,448
4. Stocks
2023 2022
£ £
Stock - materials 2,180 11,612
2,180 11,612
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 78,868 92,516
Prepayments and accrued income 6,474 8,949
85,342 101,465
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 5,362 4,923
Trade creditors 2,710 2,468
Corporation tax 26,070 23,878
Other taxes and social security 4,334 4,534
VAT 39,288 35,838
Other creditors 15 77
Accruals and deferred income 3,344 9,747
Directors' loan accounts 684 58,585
81,807 140,050
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 17,925 23,287
17,925 23,287
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The maturity of these amounts is as follows:
Within one year 7,147 7,147
Between one and five years 20,249 27,396
27,396 34,543
Less: Finance charges allocated to future periods 4,109 6,333
23,287 28,210
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
The following advances and credits to a director subsisted during the year:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Simon Hall - 2,764 (2,764 ) - -
The above loan was unsecured, interest free and repayable on demand.
11. Related Party Transactions
The directors' loan accounts represent amounts due to directors, S R Hall and C Hall. The loans are unsecured, interest free and repayable on demand.
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12. General Information
JCS Cleaning Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13087655 . The registered office is 13 Hope Road, Sale, M33 3AB.
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