Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-3012022-11-22falsefalseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14498855 2022-11-21 14498855 2022-11-22 2023-11-30 14498855 2021-11-22 2022-11-21 14498855 2023-11-30 14498855 c:Director1 2022-11-22 2023-11-30 14498855 d:FurnitureFittings 2022-11-22 2023-11-30 14498855 d:FurnitureFittings 2023-11-30 14498855 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-11-22 2023-11-30 14498855 d:CurrentFinancialInstruments 2023-11-30 14498855 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 14498855 d:ShareCapital 2023-11-30 14498855 d:RetainedEarningsAccumulatedLosses 2023-11-30 14498855 c:FRS102 2022-11-22 2023-11-30 14498855 c:AuditExempt-NoAccountantsReport 2022-11-22 2023-11-30 14498855 c:FullAccounts 2022-11-22 2023-11-30 14498855 c:PrivateLimitedCompanyLtd 2022-11-22 2023-11-30 14498855 e:PoundSterling 2022-11-22 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 14498855









TRADE CLEANING SUPPLIES (UK) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 NOVEMBER 2023

 
TRADE CLEANING SUPPLIES (UK) LIMITED
REGISTERED NUMBER: 14498855

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
Note
£

Fixed assets
  

Tangible assets
  
1,342

  
1,342

Current assets
  

Stocks
  
18,047

Debtors: amounts falling due within one year
  
33,694

Cash at bank and in hand
  
14,236

  
65,977

Creditors: amounts falling due within one year
  
(65,724)

Net current assets
  
 
 
253

Total assets less current liabilities
  
1,595

  

Net assets
  
1,595


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
1,495

  
1,595


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 period 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 income and retained earnings 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 22 August 2024.



Page 1

 
TRADE CLEANING SUPPLIES (UK) LIMITED
REGISTERED NUMBER: 14498855
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023


John Mccullagh
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
TRADE CLEANING SUPPLIES (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

1.


General information

Trade Cleaning Limited is a private company limited by shares, registered in the United Kingdom number  14498855. Its registered office is Manor House, 35 St. Thomas’s Road, Chorley, Lancashire, PR7 1HP. During the period, the principal activity of the company was that of wholesale of cleaning supplies

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 3

 
TRADE CLEANING SUPPLIES (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.3

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 balance sheet date in the countries where the Company operates and generates income.

 
2.4

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, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
15%

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.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
TRADE CLEANING SUPPLIES (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

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.


3.


Employees

2023
£

Wages and salaries
14,200

14,200


The average monthly number of employees, including directors, during the period was 1.


4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


Additions
1,579



At 30 November 2023

1,579



Depreciation


Charge for the period on owned assets
237



At 30 November 2023

237



Net book value



At 30 November 2023
1,342

Page 5

 
TRADE CLEANING SUPPLIES (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

5.


Debtors

2023
£


Trade debtors
33,694

33,694



6.


Cash and cash equivalents

2023
£

Cash at bank and in hand
14,236

14,236



7.


Creditors: Amounts falling due within one year

2023
£

Trade creditors
180

Corporation tax
78

Other taxation and social security
356

Other creditors
63,436

Accruals and deferred income
1,674

65,724


 
Page 6