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REGISTERED NUMBER: 08764651 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

A&R CONTRACT CLEANING SPECIALIST LTD

A&R CONTRACT CLEANING SPECIALIST LTD (REGISTERED NUMBER: 08764651)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A&R CONTRACT CLEANING SPECIALIST LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: A Davies
Ms C L Stanford





REGISTERED OFFICE: Unit 49
Tondu Enterprise Centre
Bryn Road
Bridgend
Mid Glamorgan
CF32 9BS





REGISTERED NUMBER: 08764651 (England and Wales)





ACCOUNTANTS: DAVID WRIGHT ACCOUNTANTS LIMITED
Unit 10
Bridgend Business Park
Bennett Street
Bridgend
Glamorgan
CF31 3SH

A&R CONTRACT CLEANING SPECIALIST LTD (REGISTERED NUMBER: 08764651)

BALANCE SHEET
31 DECEMBER 2023

31/12/23 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 22,747 19,463
Tangible assets 5 176,157 165,161
198,904 184,624

CURRENT ASSETS
Stocks 2,000 2,000
Debtors 6 1,607,342 1,302,258
Cash at bank and in hand 502,635 539,741
2,111,977 1,843,999
CREDITORS
Amounts falling due within one year 7 488,774 494,728
NET CURRENT ASSETS 1,623,203 1,349,271
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,822,107

1,533,895

CREDITORS
Amounts falling due after more than one year 8 (186,078 ) (199,296 )

PROVISIONS FOR LIABILITIES (22,024 ) (16,397 )
NET ASSETS 1,614,005 1,318,202

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,613,905 1,318,102
SHAREHOLDERS' FUNDS 1,614,005 1,318,202

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

A&R CONTRACT CLEANING SPECIALIST LTD (REGISTERED NUMBER: 08764651)

BALANCE SHEET - continued
31 DECEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 August 2024 and were signed on its behalf by:





A Davies - Director


A&R CONTRACT CLEANING SPECIALIST LTD (REGISTERED NUMBER: 08764651)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

A&R Contract Cleaning Specialist Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill was initially acquired in 2014 at a cost of £20,000 and is being amortised over its estimated useful economic life of 20 years at a rate of 5% straight line.

Additional goodwill was acquired in 2016 at a cost of £11,000 and is being amortised over its estimated useful economic life of 5 years at a rate of 20% straight line.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off 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 - 33% on cost, 25% on reducing balance and 15% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


A&R CONTRACT CLEANING SPECIALIST LTD (REGISTERED NUMBER: 08764651)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


2. ACCOUNTING POLICIES - continued
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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 363 (2022 - 375 ) .

A&R CONTRACT CLEANING SPECIALIST LTD (REGISTERED NUMBER: 08764651)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 January 2023 31,000 9,557 40,557
Additions - 6,473 6,473
At 31 December 2023 31,000 16,030 47,030
AMORTISATION
At 1 January 2023 20,083 1,011 21,094
Charge for year 1,000 2,189 3,189
At 31 December 2023 21,083 3,200 24,283
NET BOOK VALUE
At 31 December 2023 9,917 12,830 22,747
At 31 December 2022 10,917 8,546 19,463

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 273,341
Additions 106,362
Disposals (15,446 )
At 31 December 2023 364,257
DEPRECIATION
At 1 January 2023 108,180
Charge for year 85,558
Eliminated on disposal (5,638 )
At 31 December 2023 188,100
NET BOOK VALUE
At 31 December 2023 176,157
At 31 December 2022 165,161

A&R CONTRACT CLEANING SPECIALIST LTD (REGISTERED NUMBER: 08764651)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 January 2023 137,755
Additions 65,555
At 31 December 2023 203,310
DEPRECIATION
At 1 January 2023 26,518
Charge for year 63,487
At 31 December 2023 90,005
NET BOOK VALUE
At 31 December 2023 113,305
At 31 December 2022 111,237

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Trade debtors 655,986 724,280
Other debtors 951,356 577,978
1,607,342 1,302,258

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Bank loans and overdrafts 41,381 40,563
Hire purchase contracts 21,998 11,771
Trade creditors 24,356 40,966
Taxation and social security 388,876 398,149
Other creditors 12,163 3,279
488,774 494,728

A&R CONTRACT CLEANING SPECIALIST LTD (REGISTERED NUMBER: 08764651)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/12/23 31/12/22
£    £   
Bank loans 59,843 101,225
Hire purchase contracts 126,235 98,071
186,078 199,296

9. SECURED DEBTS

The following secured debts are included within creditors:

31/12/23 31/12/22
£    £   
Bank loans 101,224 141,788

At 31 December 2023, bank loans of £101,224 were subject to a registered debenture that formed security.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

31/12/23 31/12/22
£    £   
A Davies
Balance outstanding at start of year 6,445 (816 )
Amounts advanced 17,571 7,261
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 24,016 6,445

Ms D Vasarhelyi
Balance outstanding at start of year - -
Amounts advanced 3,000 -
Amounts repaid (2,350 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 650 -

11. RELATED PARTY DISCLOSURES

Amounts owed by ARCS Group Ltd at the year end were £914,607 (2022: £559,131).