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REGISTERED NUMBER: 11704017 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 May 2024

for

BROWNLESS CLEANING SPECIALISTS LTD

BROWNLESS CLEANING SPECIALISTS LTD (REGISTERED NUMBER: 11704017)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Accountants' Report 7

BROWNLESS CLEANING SPECIALISTS LTD

Company Information
for the Year Ended 31 May 2024







Director: F D Brownless





Registered office: 43 Coniscliffe Road
Darlington
Co. Durham
DL3 7EH





Registered number: 11704017 (England and Wales)





Accountants: Mitchell Gordon LLP
43 Coniscliffe Road
Darlington
Co. Durham
DL3 7EH

BROWNLESS CLEANING SPECIALISTS LTD (REGISTERED NUMBER: 11704017)

Abridged Balance Sheet
31 May 2024

31/5/24 31/5/23
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - 6,050
Tangible assets 5 - 55,611
- 61,661

Current assets
Debtors 122,314 153,347
Cash at bank 21,274 89,603
143,588 242,950
Creditors
Amounts falling due within one year 8,870 41,779
Net current assets 134,718 201,171
Total assets less current liabilities 134,718 262,832

Provisions for liabilities - 9,417
Net assets 134,718 253,415

Capital and reserves
Called up share capital 100 100
Retained earnings 134,618 253,315
Shareholders' funds 134,718 253,415

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

BROWNLESS CLEANING SPECIALISTS LTD (REGISTERED NUMBER: 11704017)

Abridged Balance Sheet - continued
31 May 2024


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 May 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 16 August 2024 and were signed by:





F D Brownless - Director


BROWNLESS CLEANING SPECIALISTS LTD (REGISTERED NUMBER: 11704017)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Brownless Cleaning Specialists 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.

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


The company traded for a longer period in the prior year due to a change in accounting period. Therefore the comparative amounts in the financial statements (including related notes) are not entirely comparable.

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.

The accounts have been prepared on the going concern basis of accounting.

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

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

Computer software is not being amortised.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost, 25% on cost and 25% on reducing balance

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.


BROWNLESS CLEANING SPECIALISTS LTD (REGISTERED NUMBER: 11704017)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

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.

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 1 (2023 - 18 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2023 6,050
Disposals (6,050 )
At 31 May 2024 -
NET BOOK VALUE

At 31 May 2024 -
At 31 May 2023 6,050

BROWNLESS CLEANING SPECIALISTS LTD (REGISTERED NUMBER: 11704017)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2023 104,452
Disposals (104,452 )
At 31 May 2024 -
DEPRECIATION
At 1 June 2023 48,841
Charge for year 8,164
Eliminated on disposal (57,005 )
At 31 May 2024 -
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 55,611

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 May 2024 and the period ended 31 May 2023:

31/5/24 31/5/23
£    £   
F D Brownless
Balance outstanding at start of year - -
Amounts advanced 78,286 8,782
Amounts repaid (22,964 ) (8,782 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 55,322 -

The above loan has been charged at 2.25% interest and is repayable on demand.

Accountants' Report to the Director
on the Unaudited Financial Statements of
Brownless Cleaning Specialists Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brownless Cleaning Specialists Ltd for the year ended 31 May 2024 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Brownless Cleaning Specialists Ltd in accordance with the terms of our engagement letter dated 15 July 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Brownless Cleaning Specialists Ltd and state those matters that we have agreed to state to the director of Brownless Cleaning Specialists Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Brownless Cleaning Specialists Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Brownless Cleaning Specialists Ltd. You consider that Brownless Cleaning Specialists Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brownless Cleaning Specialists Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Mitchell Gordon LLP
43 Coniscliffe Road
Darlington
Co. Durham
DL3 7EH


16 August 2024