Acorah Software Products - Accounts Production 16.0.110 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 11109179 Mr Alexandru Ghiga iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11109179 2022-12-31 11109179 2023-12-31 11109179 2023-01-01 2023-12-31 11109179 frs-core:CurrentFinancialInstruments 2023-12-31 11109179 frs-core:Non-currentFinancialInstruments 2023-12-31 11109179 frs-core:BetweenOneFiveYears 2023-12-31 11109179 frs-core:ComputerEquipment 2023-12-31 11109179 frs-core:ComputerEquipment 2023-01-01 2023-12-31 11109179 frs-core:ComputerEquipment 2022-12-31 11109179 frs-core:MotorVehicles 2023-12-31 11109179 frs-core:MotorVehicles 2023-01-01 2023-12-31 11109179 frs-core:MotorVehicles 2022-12-31 11109179 frs-core:PlantMachinery 2023-12-31 11109179 frs-core:PlantMachinery 2023-01-01 2023-12-31 11109179 frs-core:PlantMachinery 2022-12-31 11109179 frs-core:ShareCapital 2023-12-31 11109179 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11109179 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11109179 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 11109179 frs-bus:SmallEntities 2023-01-01 2023-12-31 11109179 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11109179 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11109179 frs-bus:Director1 2023-01-01 2023-12-31 11109179 frs-countries:EnglandWales 2023-01-01 2023-12-31 11109179 2021-12-31 11109179 2022-12-31 11109179 2022-01-01 2022-12-31 11109179 frs-core:CurrentFinancialInstruments 2022-12-31 11109179 frs-core:Non-currentFinancialInstruments 2022-12-31 11109179 frs-core:BetweenOneFiveYears 2022-12-31 11109179 frs-core:ShareCapital 2022-12-31 11109179 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 11109179
6 Stars Cleaning Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11109179
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 77,285 85,764
77,285 85,764
CURRENT ASSETS
Debtors 5 178,792 220,745
Cash at bank and in hand 147,845 45,613
326,637 266,358
Creditors: Amounts Falling Due Within One Year 6 (115,589 ) (103,317 )
NET CURRENT ASSETS (LIABILITIES) 211,048 163,041
TOTAL ASSETS LESS CURRENT LIABILITIES 288,333 248,805
Creditors: Amounts Falling Due After More Than One Year 7 (100,384 ) (111,968 )
NET ASSETS 187,949 136,837
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 187,849 136,737
SHAREHOLDERS' FUNDS 187,949 136,837
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Alexandru Ghiga
Director
29/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
6 Stars Cleaning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11109179 . The registered office is C8 St George's Business Park, Castle Rd, Sittingbourne, ME10 3TB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straignt Line Method
Motor Vehicles 25% Straignt Line Method
Computer Equipment 33.33% Straignt Line Method
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 3,985 97,823 4,676 106,484
Additions - 29,012 1,101 30,113
Disposals - (16,012 ) - (16,012 )
As at 31 December 2023 3,985 110,823 5,777 120,585
Depreciation
As at 1 January 2023 1,594 17,610 1,516 20,720
Provided during the period 797 25,811 1,643 28,251
Disposals - (5,671 ) - (5,671 )
As at 31 December 2023 2,391 37,750 3,159 43,300
Net Book Value
As at 31 December 2023 1,594 73,073 2,618 77,285
As at 1 January 2023 2,391 80,213 3,160 85,764
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 137,911 111,348
Other debtors 1,661 1,661
Other taxes and social security 39,220 107,736
178,792 220,745
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 7,703 6,812
Bank loans and overdrafts 10,616 10,863
Corporation tax 26,852 60
VAT 15,444 35,553
Other creditors 22,490 21,934
Directors' loan accounts 32,484 28,095
115,589 103,317
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 85,957 87,810
Bank loans 14,427 24,158
100,384 111,968
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 85,957 87,810
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5