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2022-12-01
Sage Accounts Production 23.0 - FRS102_2023
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Company registration number:
11062420
Clinico Cleaning Services Ltd
Unaudited filleted financial statements
30 November 2023
Clinico Cleaning Services Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Clinico Cleaning Services Ltd
Directors and other information
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Director |
Michell Muir |
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Company number |
11062420 |
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Registered office |
103 Keene Way |
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Chelmsford |
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CM2 8NS |
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Accountants |
i-Accounting Solutions Ltd |
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The Enterprise Centre |
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University of East Anglia |
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Norwich |
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Norfolk |
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NR4 7TJ |
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Clinico Cleaning Services Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of Clinico Cleaning Services Ltd
Year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Clinico Cleaning Services Ltd for the year ended 30 November 2023 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the director of Clinico Cleaning Services Ltd, as a body, in accordance with the terms of our engagement letter dated 24 August 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Clinico Cleaning Services Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global /Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clinico Cleaning Services Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Clinico Cleaning Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Clinico Cleaning Services Ltd. You consider that Clinico Cleaning Services Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Clinico Cleaning Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
i-Accounting Solutions Ltd
Chartered Certified Accountants
The Enterprise Centre
University of East Anglia
Norwich
Norfolk
NR4 7TJ
7 November 2024
Clinico Cleaning Services Ltd
Statement of financial position
30 November 2023
|
|
|
|
|
2023 |
|
|
|
2022 |
|
|
Note |
£ |
|
£ |
|
£ |
|
£ |
|
|
|
|
|
|
|
|
|
|
Fixed assets |
|
|
|
|
|
|
|
|
|
Tangible assets |
|
5 |
10,067 |
|
|
|
5,704 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
10,067 |
|
|
|
5,704 |
|
|
|
|
|
|
|
|
|
|
Current assets |
|
|
|
|
|
|
|
|
|
Stocks |
|
|
- |
|
|
|
4,760 |
|
|
Debtors: |
|
|
|
|
|
|
|
|
|
|
Amounts falling due after more than one year |
6 |
68,185 |
|
|
|
68,185 |
|
|
|
Amounts falling due within one year |
6 |
356,699 |
|
|
|
137,765 |
|
|
Cash at bank and in hand |
|
|
516,282 |
|
|
|
358,249 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
941,166 |
|
|
|
568,959 |
|
|
Creditors: amounts falling due |
|
|
|
|
|
|
|
|
|
within one year |
|
7 |
(
537,212) |
|
|
|
(
251,640) |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
Net current assets |
|
|
|
|
403,954 |
|
|
|
317,319 |
|
|
|
|
|
_______ |
|
|
|
_______ |
Total assets less current liabilities |
|
|
|
|
414,021 |
|
|
|
323,023 |
|
|
|
|
|
|
|
|
|
|
Creditors: amounts falling due |
|
|
|
|
|
|
|
|
|
after more than one year |
|
8 |
|
|
(
13,425) |
|
|
|
(
19,646) |
|
|
|
|
|
|
|
|
|
|
Provisions for liabilities |
|
|
|
|
(
2,244) |
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(
1,084) |
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|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
|
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|
_______ |
Net assets |
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|
|
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398,352 |
|
|
|
302,293 |
|
|
|
|
|
_______ |
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_______ |
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Capital and reserves |
|
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|
|
|
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|
|
Called up share capital |
|
|
|
|
100 |
|
|
|
100 |
Profit and loss account |
|
|
|
|
398,252 |
|
|
|
302,193 |
|
|
|
|
|
_______ |
|
|
|
_______ |
Shareholders funds |
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|
398,352 |
|
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302,293 |
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|
|
|
|
_______ |
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_______ |
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For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
06 November 2024
, and are signed on behalf of the board by:
Michell Muir
Director
Company registration number:
11062420
Clinico Cleaning Services Ltd
Notes to the financial statements
Year ended 30 November 2023
1.
General information
The company is a private company limited by shares, registered in England. The address of the registered office is 103 Keene Way, Chelmsford, CM2 8NS.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of capital allownaces/ depreciation timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
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Plant and machinery |
- |
25 % |
reducing balance |
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Fittings fixtures and equipment |
- |
33 % |
reducing balance |
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If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, creditors, debtors, payments in advance, accruals and financing transactions.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4.
Staff costs
The average number of persons employed by the company during the year amounted to
168
(2022:
131
).
The aggregate payroll costs incurred during the year were:
|
|
|
2023 |
2022 |
|
|
|
£ |
£ |
|
Wages and salaries |
|
2,026,261 |
800,271 |
|
Social security costs |
|
101,806 |
40,513 |
|
Other pension costs |
|
14,226 |
2,259 |
|
|
|
_______ |
_______ |
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|
|
2,142,293 |
843,043 |
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|
|
_______ |
_______ |
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5.
Tangible assets
|
|
Plant and machinery |
Fixtures, fittings and equipment |
Motor vehicles |
Total |
|
|
|
|
|
£ |
£ |
£ |
£ |
|
|
|
|
Cost |
|
|
|
|
|
|
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|
At 1 December 2022 |
- |
1,801 |
7,995 |
9,796 |
|
|
|
|
Additions |
4,667 |
2,036 |
- |
6,703 |
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
At 30 November 2023 |
4,667 |
3,837 |
7,995 |
16,499 |
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
Depreciation |
|
|
|
|
|
|
|
|
At 1 December 2022 |
- |
594 |
3,498 |
4,092 |
|
|
|
|
Charge for the year |
146 |
1,070 |
1,124 |
2,340 |
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
At 30 November 2023 |
146 |
1,664 |
4,622 |
6,432 |
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
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|
Carrying amount |
|
|
|
|
|
|
|
|
At 30 November 2023 |
4,521 |
2,173 |
3,373 |
10,067 |
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
At 30 November 2022 |
- |
1,207 |
4,497 |
5,704 |
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
|
6.
Debtors
Debtors falling due within one year are as follows:
|
|
|
2023 |
2022 |
|
|
|
£ |
£ |
|
Trade debtors |
|
349,784 |
130,850 |
|
Other debtors |
|
6,915 |
6,915 |
|
|
|
_______ |
_______ |
|
|
|
356,699 |
137,765 |
|
|
|
_______ |
_______ |
|
|
|
|
|
Debtors falling due after one year are as follows:
|
|
|
2023 |
2022 |
|
|
|
£ |
£ |
|
Other debtors |
|
68,185 |
68,185 |
|
|
|
_______ |
_______ |
|
|
|
|
|
Loan to Charles Stevens
7.
Creditors: amounts falling due within one year
|
|
|
2023 |
2022 |
|
|
|
£ |
£ |
|
Bank loans and overdrafts |
|
6,240 |
6,240 |
|
Corporation tax |
|
69,988 |
69,229 |
|
Social security and other taxes |
|
444,964 |
167,991 |
|
Other creditors |
|
16,020 |
8,180 |
|
|
|
_______ |
_______ |
|
|
|
537,212 |
251,640 |
|
|
|
_______ |
_______ |
|
|
|
|
|
8.
Creditors: amounts falling due after more than one year
|
|
|
2023 |
2022 |
|
|
|
£ |
£ |
|
Bank loans and overdrafts |
|
13,425 |
19,646 |
|
|
|
_______ |
_______ |
|
|
|
|
|