Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-292023-03-01falseNo description of principal activity14truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07170755 2023-03-01 2024-02-29 07170755 2022-03-01 2023-02-28 07170755 2024-02-29 07170755 c:Director1 2023-03-01 2024-02-29 07170755 2023-02-28 07170755 d:PlantMachinery 2023-03-01 2024-02-29 07170755 d:PlantMachinery 2024-02-29 07170755 d:PlantMachinery 2023-02-28 07170755 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 07170755 d:MotorVehicles 2023-03-01 2024-02-29 07170755 d:MotorVehicles 2024-02-29 07170755 d:MotorVehicles 2023-02-28 07170755 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 07170755 d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 07170755 d:Goodwill 2024-02-29 07170755 d:Goodwill 2023-02-28 07170755 d:CurrentFinancialInstruments 2024-02-29 07170755 d:CurrentFinancialInstruments 2023-02-28 07170755 d:Non-currentFinancialInstruments 2024-02-29 07170755 d:Non-currentFinancialInstruments 2023-02-28 07170755 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 07170755 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 07170755 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-29 07170755 d:Non-currentFinancialInstruments d:AfterOneYear 2023-02-28 07170755 d:ShareCapital 2024-02-29 07170755 d:ShareCapital 2023-02-28 07170755 d:RetainedEarningsAccumulatedLosses 2024-02-29 07170755 d:RetainedEarningsAccumulatedLosses 2023-02-28 07170755 c:FRS102 2023-03-01 2024-02-29 07170755 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 07170755 c:FullAccounts 2023-03-01 2024-02-29 07170755 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 07170755 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure

Registered number: 07170755









DISTRICT CLEANING SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
DISTRICT CLEANING SERVICES LIMITED
REGISTERED NUMBER: 07170755

STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
1,893
2,523

  
1,893
2,523

Current assets
  

Cash at bank and in hand
  
37,155
21,034

  
37,155
21,034

Creditors: amounts falling due within one year
 6 
(16,014)
(11,128)

Net current assets
  
 
 
21,141
 
 
9,906

Total assets less current liabilities
  
23,034
12,429

Creditors: amounts falling due after more than one year
 7 
(5,866)
(9,067)

  

Net assets
  
17,168
3,362


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
17,167
3,361

  
17,168
3,362


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 July 2024.

Page 1

 
DISTRICT CLEANING SERVICES LIMITED
REGISTERED NUMBER: 07170755
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 FEBRUARY 2024




Mr P D Clark
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
DISTRICT CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Wheel House, Church Street, Reigate, Surrey, RH2 0AD, United Kingdon.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
DISTRICT CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Reducing balance
Motor vehicles
-
25%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried
Page 4

 
DISTRICT CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)


2.8
Financial instruments (continued)

at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 4).


4.


Intangible assets






Goodwill

£



Cost


At 1 March 2023
12,000



At 29 February 2024

12,000



Amortisation


At 1 March 2023
12,000



At 29 February 2024

12,000



Net book value



At 29 February 2024
-



At 28 February 2023
-



Page 5

 
DISTRICT CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

5.


Tangible fixed assets







Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 March 2023
27,015
11,278
38,293



At 29 February 2024

27,015
11,278
38,293



Depreciation


At 1 March 2023
25,126
10,643
35,769


Charge for the year on owned assets
472
159
631



At 29 February 2024

25,598
10,802
36,400



Net book value



At 29 February 2024
1,417
476
1,893



At 28 February 2023
1,888
635
2,523


6.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Bank loans
3,200
3,201

Corporation tax
10,302
6,822

Other creditors
1,512
325

Accruals and deferred income
1,000
780

16,014
11,128


Page 6

 
DISTRICT CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

7.


Creditors: Amounts falling due after more than one year

29 February
28 February
2024
2023
£
£

Bank loans
5,866
9,067

5,866
9,067



8.
Director's advances, credits and guarantees


2023

Balance brought forward 
Advances/(credits) to the directors
Amounts repaid
Balance outstanding

£
£
£
£

Mr P D Clark
(325)
22,170
(22,087)
(1,511)

2022

Balance brought forward 
Advances/(credits) to the directors
Amounts repaid
Balance outstanding

£
£
£
£

Mr P D Clark
(12,567)
31,167
(19,008)
(325)


9.


Related party transactions

The company was under the control of Mr P D Clark throughout the current and previous yesr. Mr Clark is the managing directot and only shareholder.
No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.

 
Page 7