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REGISTERED NUMBER: SC277598 (Scotland)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

FIRST CHOICE CLEANING SERVICES
(SCOTLAND) LIMITED
TRADING AS
FCCS GROUP

FIRST CHOICE CLEANING SERVICES
(SCOTLAND) LIMITED (REGISTERED NUMBER: SC277598)
TRADING AS FCCS GROUP






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


FIRST CHOICE CLEANING SERVICES
(SCOTLAND) LIMITED
TRADING AS FCCS GROUP

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mr A J Gault
Mrs E Mc Gregor



SECRETARY: Mrs E Mc Gregor



REGISTERED OFFICE: Affleck House
52b Menzies Road
Torry
Aberdeen
Aberdeenshire
AB77 9BE



REGISTERED NUMBER: SC277598 (Scotland)



BANKERS: Bank of Scotland plc
24 Victoria Road
Aberdeen
Aberdeenshire
AB11 9DR

FIRST CHOICE CLEANING SERVICES
(SCOTLAND) LIMITED (REGISTERED NUMBER: SC277598)
TRADING AS FCCS GROUP

ABRIDGED BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 241,551 231,592
241,551 231,592

CURRENT ASSETS
Debtors 6 260,032 355,726
Cash at bank and in hand 53,964 46,984
313,996 402,710
CREDITORS
Amounts falling due within one year 336,021 390,090
NET CURRENT (LIABILITIES)/ASSETS (22,025 ) 12,620
TOTAL ASSETS LESS CURRENT
LIABILITIES

219,526

244,212

CREDITORS
Amounts falling due after more than one
year

(158,572

)

(186,908

)

PROVISIONS FOR LIABILITIES (7,950 ) (14,029 )
NET ASSETS 53,004 43,275

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 53,002 43,273
SHAREHOLDERS' FUNDS 53,004 43,275

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.

FIRST CHOICE CLEANING SERVICES
(SCOTLAND) LIMITED (REGISTERED NUMBER: SC277598)
TRADING AS FCCS GROUP

ABRIDGED 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 August 2024 and were signed on its behalf by:





Mr A J Gault - Director


FIRST CHOICE CLEANING SERVICES
(SCOTLAND) LIMITED (REGISTERED NUMBER: SC277598)
TRADING AS FCCS GROUP

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

1. STATUTORY INFORMATION

First Choice Cleaning Services (Scotland) Limited 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.

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


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 financial statements have been prepared on the going concern basis the directors having agreed to continue to support the company.

Turnover
Turnover represents net invoiced sales of goods and services, excluding VAT.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Improvements to property - 2% on cost
Plant and machinery - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2022 - 37 ) .

FIRST CHOICE CLEANING SERVICES
(SCOTLAND) LIMITED (REGISTERED NUMBER: SC277598)
TRADING AS FCCS GROUP

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

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023
and 31 December 2023 35,000
AMORTISATION
At 1 January 2023
and 31 December 2023 35,000
NET BOOK VALUE

At 31 December 2023 -
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023 936,354
Additions 87,916
Disposals (58,425 )
At 31 December 2023 965,845
DEPRECIATION
At 1 January 2023 704,762
Charge for year 41,470
Eliminated on disposal (21,938 )
At 31 December 2023 724,294
NET BOOK VALUE
At 31 December 2023 241,551
At 31 December 2022 231,592

The net book value of tangible fixed assets includes £65,615 (2022: £47,976) in respect of assets held under hire purchase agreements. The amount of depreciation in respect of such assets amounted to £33,374 (2022: £27,136) for the year.

6. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Other debtors 100,000 100,000

FIRST CHOICE CLEANING SERVICES
(SCOTLAND) LIMITED (REGISTERED NUMBER: SC277598)
TRADING AS FCCS GROUP

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

7. SECURED DEBTS

The following secured debts are included within creditors:

31.12.23 31.12.22
£    £   
Bank loans 163,178 216,003
Hire purchase contracts 61,415 44,859
Factoring account - 142,292
224,593 403,154

Bank of Scotland plc holds a fixed charge over the freehold property in the ownership of the company.

Bank of Scotland plc and Lloyds TSB Commercial Finance Limited hold bonds and floating charges over the company, its undertaking and all assets present and future, including uncalled capital.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
2 Ordinary £1 2 2

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.12.23 31.12.22
£    £   
Mr A J Gault
Balance outstanding at start of year 169,030 69,435
Amounts advanced 102,996 169,030
Amounts repaid (169,030 ) (69,435 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 102,996 169,030

During the financial year the director was charged £2,693 interest (2022: £2,361) on the loan which is unsecured and repayable on demand.

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mr A J Gault.