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REGISTERED NUMBER: SC289251 (Scotland)















CLEANING SCOTLAND LTD.

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2023






CLEANING SCOTLAND LTD. (REGISTERED NUMBER: SC289251)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST OCTOBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLEANING SCOTLAND LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST OCTOBER 2023







DIRECTORS: E Tobin (Deceased)
C E Tobin
S Coogans



REGISTERED OFFICE: First Floor
159 Broad Street
Glasgow
G40 2QR



REGISTERED NUMBER: SC289251 (Scotland)



ACCOUNTANTS: JRD Partnership Ltd
Chartered Accountants
11 Portland Road
Kilmarnock
Ayrshire
KA1 2BT



BANKERS: Bank of Scotland
600 Gorgie Road
Edinburgh
EH11 3XP

CLEANING SCOTLAND LTD. (REGISTERED NUMBER: SC289251)

BALANCE SHEET
31ST OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,915 21,258

CURRENT ASSETS
Stocks 22,250 19,750
Debtors 5 735,275 748,117
Cash at bank 304,862 53,945
1,062,387 821,812
CREDITORS
Amounts falling due within one year 6 903,969 649,645
NET CURRENT ASSETS 158,418 172,167
TOTAL ASSETS LESS CURRENT
LIABILITIES

174,333

193,425

CREDITORS
Amounts falling due after more than one
year

7

56,833

90,833
NET ASSETS 117,500 102,592

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 117,400 102,492
SHAREHOLDERS' FUNDS 117,500 102,592

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

CLEANING SCOTLAND LTD. (REGISTERED NUMBER: SC289251)

BALANCE SHEET - continued
31ST OCTOBER 2023



The financial statements were approved by the Board of Directors and authorised for issue on 15th October 2024 and were signed on its behalf by:





C E Tobin - Director


CLEANING SCOTLAND LTD. (REGISTERED NUMBER: SC289251)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST OCTOBER 2023


1. STATUTORY INFORMATION

Cleaning Scotland 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.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

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, 25% on cost and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

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

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.

CLEANING SCOTLAND LTD. (REGISTERED NUMBER: SC289251)

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


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 467 (2022 - 426 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st November 2022 101,401
Disposals (19,815 )
At 31st October 2023 81,586
DEPRECIATION
At 1st November 2022 80,143
Charge for year 4,844
Eliminated on disposal (19,316 )
At 31st October 2023 65,671
NET BOOK VALUE
At 31st October 2023 15,915
At 31st October 2022 21,258

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 555,353 434,048
Other debtors 179,922 314,069
735,275 748,117

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 22,000 10,000
Trade creditors 128,184 93,640
Taxation and social security 274,336 255,660
Other creditors 479,449 290,345
903,969 649,645

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 56,833 90,833

CLEANING SCOTLAND LTD. (REGISTERED NUMBER: SC289251)

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


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2023 2022
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 2,833

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Factoring Facility 402,080 220,204

9. RELATED PARTY DISCLOSURES

During the year management charges of £62,833 (2022: £82,372) were received from Security Scotland Ltd., an associated company. Other creditors includes a balance due to this company of £50,594 (2022: £50,594).

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C Tobin, director, who owns 100% of the issued share capital.