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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 01929552 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 01929552 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 01929552 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 01929552 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 01929552 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 01929552 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 01929552 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 01929552 frs-core:UnlistedNon-exchangeTraded 2022-12-31 01929552 frs-core:UnlistedNon-exchangeTraded 2021-12-31 01929552 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 01929552 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01929552 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01929552 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01929552 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01929552 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01929552 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01929552 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 01929552 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 01929552 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01929552 dpl-frs:CostSales 2022-01-01 2022-12-31 01929552 dpl-frs:CostSales 2021-12-31 01929552 dpl-frs:CostSales 2022-12-31 01929552 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 01929552 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 01929552 frs-bus:Director1 2022-01-01 2022-12-31 01929552 frs-bus:Director1 2021-12-31 01929552 frs-bus:Director1 2022-12-31 01929552 frs-bus:Director2 2022-01-01 2022-12-31 01929552 frs-bus:Director2 2021-12-31 01929552 frs-bus:Director2 2022-12-31 01929552 1 2022-01-01 2022-12-31 01929552 frs-core:CurrentFinancialInstruments 1 2022-12-31 01929552 frs-core:Non-currentFinancialInstruments 1 2022-12-31 01929552 2 2022-01-01 2022-12-31 01929552 frs-core:CurrentFinancialInstruments 2 2022-12-31 01929552 frs-core:Non-currentFinancialInstruments 2 2022-12-31 01929552 3 2022-01-01 2022-12-31 01929552 frs-core:CurrentFinancialInstruments 3 2022-12-31 01929552 frs-core:Non-currentFinancialInstruments 3 2022-12-31 01929552 4 2022-01-01 2022-12-31 01929552 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frs-core:Non-currentFinancialInstruments 10 2022-12-31 01929552 11 2022-01-01 2022-12-31 01929552 frs-core:CurrentFinancialInstruments 11 2022-12-31 01929552 frs-core:Non-currentFinancialInstruments 11 2022-12-31 01929552 12 2022-01-01 2022-12-31 01929552 frs-core:CurrentFinancialInstruments 12 2022-12-31 01929552 frs-core:Non-currentFinancialInstruments 12 2022-12-31 01929552 13 2022-01-01 2022-12-31 01929552 frs-core:CurrentFinancialInstruments 13 2022-12-31 01929552 frs-core:Non-currentFinancialInstruments 13 2022-12-31 01929552 14 2022-01-01 2022-12-31 01929552 frs-core:CurrentFinancialInstruments 14 2022-12-31 01929552 frs-core:Non-currentFinancialInstruments 14 2022-12-31 01929552 15 2022-01-01 2022-12-31 01929552 frs-core:CurrentFinancialInstruments 15 2022-12-31 01929552 frs-core:Non-currentFinancialInstruments 15 2022-12-31 01929552 16 2022-01-01 2022-12-31 01929552 frs-core:CurrentFinancialInstruments 16 2022-12-31 01929552 frs-core:Non-currentFinancialInstruments 16 2022-12-31 01929552 17 2022-01-01 2022-12-31 01929552 frs-core:CurrentFinancialInstruments 17 2022-12-31 01929552 frs-core:Non-currentFinancialInstruments 17 2022-12-31 01929552 18 2022-01-01 2022-12-31 01929552 frs-core:CurrentFinancialInstruments 18 2022-12-31 01929552 frs-core:Non-currentFinancialInstruments 18 2022-12-31 01929552 19 2022-01-01 2022-12-31 01929552 frs-core:CurrentFinancialInstruments 19 2022-12-31 01929552 frs-core:Non-currentFinancialInstruments 19 2022-12-31 01929552 20 2022-01-01 2022-12-31 01929552 frs-core:CurrentFinancialInstruments 20 2022-12-31 01929552 frs-core:Non-currentFinancialInstruments 20 2022-12-31 01929552 dpl-frs:Item1 2022-01-01 2022-12-31 01929552 dpl-frs:Item1 2021-12-31 01929552 dpl-frs:Item1 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 01929552 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 01929552 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 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2021-12-31 01929552 dpl-frs:Item4 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 01929552 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 01929552 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 01929552 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 01929552 dpl-frs:Item5 2022-01-01 2022-12-31 01929552 dpl-frs:Item5 2021-12-31 01929552 dpl-frs:Item5 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 01929552 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 01929552 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 01929552 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 01929552 dpl-frs:Item6 2022-01-01 2022-12-31 01929552 dpl-frs:Item6 2021-12-31 01929552 dpl-frs:Item6 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 01929552 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 01929552 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 01929552 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 01929552 dpl-frs:Item7 2022-01-01 2022-12-31 01929552 dpl-frs:Item7 2021-12-31 01929552 dpl-frs:Item7 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 01929552 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 01929552 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 01929552 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 01929552 dpl-frs:Item8 2022-01-01 2022-12-31 01929552 dpl-frs:Item8 2021-12-31 01929552 dpl-frs:Item8 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 01929552 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 01929552 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 01929552 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 01929552 dpl-frs:Item9 2022-01-01 2022-12-31 01929552 dpl-frs:Item9 2021-12-31 01929552 dpl-frs:Item9 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 01929552 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 01929552 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 01929552 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 01929552 dpl-frs:Item10 2022-01-01 2022-12-31 01929552 dpl-frs:Item10 2021-12-31 01929552 dpl-frs:Item10 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 01929552 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 01929552 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 01929552 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 01929552 dpl-frs:Item11 2022-01-01 2022-12-31 01929552 dpl-frs:Item11 2021-12-31 01929552 dpl-frs:Item11 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 01929552 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 01929552 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 01929552 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 01929552 dpl-frs:Item12 2022-01-01 2022-12-31 01929552 dpl-frs:Item12 2021-12-31 01929552 dpl-frs:Item12 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 01929552 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 01929552 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 01929552 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 01929552 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 01929552 1 2022-01-01 2022-12-31 01929552 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 01929552
Cleaner Premises 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: 01929552
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3 3
Tangible Assets 5 126,457 127,071
126,460 127,074
CURRENT ASSETS
Debtors 6 50,381 83,655
Cash at bank and in hand 7,203 10,174
57,584 93,829
Creditors: Amounts Falling Due Within One Year 7 (125,312 ) (158,573 )
NET CURRENT ASSETS (LIABILITIES) (67,728 ) (64,744 )
TOTAL ASSETS LESS CURRENT LIABILITIES 58,732 62,330
NET ASSETS 58,732 62,330
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 58,632 62,230
SHAREHOLDERS' FUNDS 58,732 62,330
Page 1
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
Mr John Devol
Director
20 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cleaner Premises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01929552 . The registered office is 5 Ribblesdale Place, Preston, Lancashire, PR1 8BZ.
2. Accounting Policies
2.1. 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.
2.2. 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Leasehold - 4% on cost
Fixtures and equipment - 15% on written down value
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Page 3
Page 4
2.7. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2022: 28)
23 28
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 28,133
As at 31 December 2023 28,133
Amortisation
As at 1 January 2023 28,130
As at 31 December 2023 28,130
Net Book Value
As at 31 December 2023 3
As at 1 January 2023 3
Page 4
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5. Tangible Assets
Land & Property
Leasehold Investment Properties Fixtures and equipment Total
£ £ £ £
Cost
As at 1 January 2023 16,091 115,000 9,849 140,940
Additions - - 1,500 1,500
Disposals - - (1,348 ) (1,348 )
As at 31 December 2023 16,091 115,000 10,001 141,092
Depreciation
As at 1 January 2023 8,108 - 5,761 13,869
Provided during the period 644 - 1,470 2,114
Disposals - - (1,348 ) (1,348 )
As at 31 December 2023 8,752 - 5,883 14,635
Net Book Value
As at 31 December 2023 7,339 115,000 4,118 126,457
As at 1 January 2023 7,983 115,000 4,088 127,071
The investment property was valued at fair value by a director at 31st December 2023, an independent valuation has not been obtained.
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 10,636 8,664
Other debtors 39,745 74,991
50,381 83,655
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 619 751
Other creditors 120,155 152,613
Taxation and social security 4,538 5,209
125,312 158,573
Page 5
Page 6
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within creditors are the following loans from the directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr John Devol (9,318 ) (15,279 ) 33,265 - 8,668
Mrs Florence Livesey (9,318 ) (15,278 ) 33,265 - 8,669
10. Related Party Transactions
During the year the company had transactions with Park Green Contracts Limited, a company in which Mrs. F. C. Livesey is the controlling shareholder and of which she and Mr. J. Devol are directors. The company entered into the following transactions and the balance at 31st December 2023 with Park Green Contracts Limited during the year:
Other creditors - £3,751
During the year the company had transactions with Cleaner Premises FM Limited, a company in which Mrs. F. C. Livesey is the controlling shareholder and of which she and Mr. J. Devol are directors. The company entered into the following transactions and the balance at 31st December 2023 with Cleaner Premises FM Limited during the year:
Other creditors - £14,366
During the year the company had transactions with Ramm Designs Co. Limited, a company in which Mr. J. Devol is the controlling shareholder and a director. The company entered into the following transactions and the balance at 31st December 2023 with Ramm Designs Co. Limited during the year:
Other creditors - £73,153
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