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REGISTERED NUMBER: SC123968 (Scotland)















Financial Statements for the Year Ended 31 October 2023

for

ALLANDER CLEANING SERVICES LTD

ALLANDER CLEANING SERVICES LTD (REGISTERED NUMBER: SC123968)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


ALLANDER CLEANING SERVICES LTD

Company Information
for the Year Ended 31 October 2023







DIRECTOR: M McGinlay



SECRETARY: S Russell



REGISTERED OFFICE: 136 Strathmore Road
Balmore Industrial Estate
Glasgow
G22 7DW



REGISTERED NUMBER: SC123968 (Scotland)



SENIOR STATUTORY AUDITOR: Ian Watson BA CA



AUDITORS: Watson & Co
Statutory Auditor
Oakfield House
378 Brandon Street
Motherwell
ML1 1XA

ALLANDER CLEANING SERVICES LTD (REGISTERED NUMBER: SC123968)

Abridged Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,243,424 1,925,190
Investments 5 1,000 10,000
2,244,424 1,935,190

CURRENT ASSETS
Debtors 100,721 134,922
Cash at bank 153,376 125,350
254,097 260,272
CREDITORS
Amounts falling due within one year 2,087,174 1,816,257
NET CURRENT LIABILITIES (1,833,077 ) (1,555,985 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

411,347

379,205

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 401,347 369,205
411,347 379,205

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 October 2023 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 2 September 2024 and were signed by:





M McGinlay - Director


ALLANDER CLEANING SERVICES LTD (REGISTERED NUMBER: SC123968)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Allander Cleaning Services Ltd is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Financial instruments
A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows : Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price, and are subsequently measured at fair value with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment an impairment loss is recognised in profit or loss immediately.

All equity investments, regardless of significance, and other financial assets that are individually significant are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immedialtely to the extent that the reversal does not result in a carrying amount of the financilal asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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.


ALLANDER CLEANING SERVICES LTD (REGISTERED NUMBER: SC123968)

Notes to the Financial Statements - continued
for the Year Ended 31 October 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.

Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Going concern
The company prepares its accounts on the basis that it remains a going concern; that
is that there is the assumption that the functions of the company will continue in
operational existence.

General provisions
The company accounts for income and expenditure in the period to which the service
has taken place, rather than when cash payments are received or made.
Where income and expenditure has been recognised but cash has not been received
or paid, a debtor or creditor for the relevant amount is recorded in the Balance Sheet.
Equally, where cash has been received or paid which is not yet recognised as income
or expenditure, a creditor (income in advance) or debtor (payment in advance) is
recorded in the Balance Sheet.

Impairment of assets
At each reporting date fixed and intangible assets are reviewed to determine whether there is any
indication that those assets have suffered an impairment loss. If there is an indication
of possible impairment, the recoverable amount of any affected asset is estimated and
compared with its carrying amount. If estimated recoverable amount is lower, the
carrying amount is reduced to its estimated recoverable amount, and an impairment loss
is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carry amount of the asset is increased
to the revised estimate of its recoverable amount, but not in excess of the amount that
would have been determined had no impairment loss been recognised for the asset in
prior years. A reversal of an impairment loss is recognised immediately in profit or loss

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2022 - 28 ) .

ALLANDER CLEANING SERVICES LTD (REGISTERED NUMBER: SC123968)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 November 2022 1,972,814
Additions 319,260
Disposals (11,988 )
At 31 October 2023 2,280,086
DEPRECIATION
At 1 November 2022 47,624
Charge for year 309
Eliminated on disposal (11,271 )
At 31 October 2023 36,662
NET BOOK VALUE
At 31 October 2023 2,243,424
At 31 October 2022 1,925,190

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST OR VALUATION
At 1 November 2022 10,000
Revaluations (9,000 )
At 31 October 2023 1,000
NET BOOK VALUE
At 31 October 2023 1,000
At 31 October 2022 10,000

Cost or valuation at 31 October 2023 is represented by:
Totals
£   
Valuation in 2024 1,000

6. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   

A security by way of a bond and floating charge over the assets of the company is held by The Royal Bank of Scotland for all amounts due and becoming due.

ALLANDER CLEANING SERVICES LTD (REGISTERED NUMBER: SC123968)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Ian Watson BA CA (Senior Statutory Auditor)
for and on behalf of Watson & Co

8. RELATED PARTY DISCLOSURES

The company held non-trading balances with its related parties (under common control and ownership). The amounts are included in the debtors and creditors totals. The relevant balances are as follows : Creditors - Possil Community Business Ltd : £45,314. Allander Security Ltd ; £1,606,410. Westguard Security Ltd : £312,835.



9. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

10. ULTIMATE CONTROLLING PARTY

The company is a 100% subsidiary of Possil Community Business Limited. The ultimate control is therefore with the trustees of that organisation.