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Company Registration No. 2256270 (England and Wales)
Denma Cleaning Services Limited Unaudited accounts for the year ended 31 May 2023
Denma Cleaning Services Limited Unaudited accounts Contents
Page
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Denma Cleaning Services Limited Company Information for the year ended 31 May 2023
Directors
Mr P Mason Mrs J Mason
Secretary
Mrs J Mason
Company Number
2256270 (England and Wales)
Registered Office
Unit 27 Hawthorn Road Eastbourne East Sussex BN23 6QA
Accountants
Maiden Accountancy Services 95 Seaside Road Eastbourne East Sussex BN21 3PL
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Denma Cleaning Services Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
294,355 
296,445 
Current assets
Inventories
103,057 
95,000 
Debtors
514,789 
430,295 
Cash at bank and in hand
- 
726 
617,846 
526,021 
Creditors: amounts falling due within one year
(609,679)
(526,402)
Net current assets/(liabilities)
8,167 
(381)
Total assets less current liabilities
302,522 
296,064 
Creditors: amounts falling due after more than one year
(224,238)
(225,411)
Net assets
78,284 
70,653 
Capital and reserves
Called up share capital
99 
99 
Profit and loss account
78,185 
70,554 
Shareholders' funds
78,284 
70,653 
For the year ending 31 May 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 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 of Directors and authorised for issue on 5 October 2023 and were signed on its behalf by
Mr P Mason Director Company Registration No. 2256270
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Denma Cleaning Services Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Denma Cleaning Services Limited is a private company, limited by shares, registered in England and Wales, registration number 2256270. The registered office is Unit 27, Hawthorn Road, Eastbourne, East Sussex, BN23 6QA.
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
25 years straight line
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Denma Cleaning Services Limited Notes to the Accounts for the year ended 31 May 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
300,128 
9,983 
104,642 
414,753 
Additions
- 
- 
19,995 
19,995 
At 31 May 2023
300,128 
9,983 
124,637 
434,748 
Depreciation
At 1 June 2022
24,010 
8,746 
85,552 
118,308 
Charge for the year
12,005 
309 
9,771 
22,085 
At 31 May 2023
36,015 
9,055 
95,323 
140,393 
Net book value
At 31 May 2023
264,113 
928 
29,314 
294,355 
At 31 May 2022
276,118 
1,237 
19,090 
296,445 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
490,301 
396,038 
Amounts due from group undertakings etc.
13,609 
13,609 
Other debtors
10,879 
20,648 
514,789 
430,295 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
209,181 
203,524 
Trade creditors
113,255 
94,175 
Taxes and social security
329,344 
176,703 
Other creditors
(42,101)
52,000 
609,679 
526,402 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
224,238 
225,411 
8
Average number of employees
During the year the average number of employees was 108 (2022: 108).
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