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Registered number: 04797350









RYEFORD CLEANING SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
RYEFORD CLEANING SERVICES LIMITED
REGISTERED NUMBER: 04797350

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023


2023

2022
Note
£
£
£
£

  

Current assets
  

Fixed assets held for sale
  
44,459
54,459

Debtors: amounts falling due within one year
 4 
232,197
306,776

Cash at bank and in hand
 5 
-
353,499

  
276,656
714,734

Creditors: amounts falling due within one year
 6 
(266,845)
(479,556)

Net current assets
  
 
 
9,811
 
 
235,178

Total assets less current liabilities
  
9,811
235,178

Provisions for liabilities
  

Deferred tax
 7 
-
(5,478)

Net assets
  
9,811
229,700


Capital and reserves
  

Called up share capital 
 8 
97
97

Share premium account
  
9,711
9,711

Capital redemption reserve
  
3
3

Profit and loss account
  
-
219,889

  
9,811
229,700


Page 1

 
RYEFORD CLEANING SERVICES LIMITED
REGISTERED NUMBER: 04797350
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

For the year ended 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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 27 September 2024.




N J Earley
Director

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
RYEFORD CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Ryeford Cleaning Services Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Riding Court House, Riding Court Road, Datchet, Slough, SL3 9JT.
The Company specialise in the provision of cleaning services but is now dormant.

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.
Following a group restructure, the Directors have no future plans for the company and have ceased operations.
The Directors, therefore, do not consider that the going concern basis is appropriate for these financial statements and have instead prepared the financial statements on a basis other than going concern. This basis included all assets at their recoverable amounts rather than their historical costs; and makes provisions for the costs of disposals of the assets. All assets and liabilities are treated as recoverable and payable within one year.
The following principal accounting policies have been applied:

Page 3

 
RYEFORD CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
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.

Revenue is recognised when services are provided.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

Page 4

 
RYEFORD CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in the Statement of comprehensive income in the year in which they are incurred.

 
2.7

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.

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 5

 
RYEFORD CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.9

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 reporting 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.

 
2.10

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.

 
2.11

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.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


     31 December
     Period ended
      31 December
        2023
        2022
            No.
            No.







Cleaning and administrative staff
2
290


4.


Debtors

Page 6

 
RYEFORD CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Year ended 31 December 2023
5 month period ended 31 December 2022
£
£


Trade debtors
2,169
304,440

Amounts owed by group undertakings
230,028
-

Prepayments and accrued income
-
2,336

232,197
306,776



5.


Cash and cash equivalents

Year ended 31 December 2023
5 month period ended 31 December 2022
£
£

Cash at bank and in hand
-
353,499

-
353,499


Page 7

 
RYEFORD CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

Year ended 31 December 2023
5 month period ended 31 December 2022
£
£

Bank loans
-
155,303

Trade creditors
4,406
59,661

Amounts owed to group undertakings
224,027
-

Corporation tax
30,712
59,681

Other taxation and social security
-
119,268

Obligations under finance lease and hire purchase contracts
-
38,462

Other creditors
-
4,010

Accruals and deferred income
7,700
43,171

266,845
479,556


Bank loans were secured by a fixed and floating charges against the assets of the Company.
Lloyds TSB Bank plc holds a debenture dated 31 July 2003. There are fixed and floating charges over the undertaking and all property and assets.
Hire purchase liabilities were secured against the assets to which they relate.

Page 8

 
RYEFORD CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Deferred taxation




Period ended 31 December 2023


£






At beginning of period
5,478


Transfered in year
5,478



At end of period
-

The deferred taxation balance is made up as follows:

Year ended 31 December 2023
5 month Period ended 31 December 2022
£
£


Accelerated capital allowances
-
5,478

-
5,478


8.


Share capital

Year ended 31 December 2023
5 month period ended 31 December 2022
£
£
Allotted, called up and fully paid



97 Ordinary shares of £1 each
97
97



9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £Nil (Period ended 31 December 2022 - £9,905). Contributions totaling £Nil (December 2022 - £3,381) were outstanding as at the period end.

Page 9

 
RYEFORD CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

10.Other financial commitments

The Company had total guarantees contingencies and commitments at the year end of £Nil (Period ended 31 December 2022 - £3,380).


11.


Related party transactions

The Company has taken advantage of the exemption in FRS 102 Section 33: Related party disclosures from the requirement to disclose transactions with other wholly owned group companies on the grounds that consolidated financial statements are prepared by the ultimate parent company.


12.


Controlling party

From 1 August 2022, the immediate parent company is Atlas FM Limited (formerly called Atlas Contractors Limited), a company incorporated in England and Wales.
From 1 August 2022, the ultimate parent company is Atlas FM Group Limited (formerly called Atlas FM Limited).
The directors of Atlas FM Group Limited are of the opinion that N J Earley and R W Empson are the ultimate controlling parties.

 
Page 10