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Company Registration No. 05192644 (England and Wales)
HIGHER PURPOSE CLEANING SERVICES LIMITED Unaudited accounts for the year ended 31 July 2024
HIGHER PURPOSE CLEANING SERVICES LIMITED Unaudited accounts Contents
Page
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HIGHER PURPOSE CLEANING SERVICES LIMITED Company Information for the year ended 31 July 2024
Director
Mr T York
Company Number
05192644 (England and Wales)
Registered Office
5 SHAFTON LANE, HOLBECK LEEDS WEST YORKSHIRE LS11 9LY
Accountants
Woolley & Co - Accountants and Chartered Tax Advisors Crown House, York Road Shiptonthorpe York East Yorkshire YO43 3PF
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HIGHER PURPOSE CLEANING SERVICES LIMITED Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,736 
4,911 
Current assets
Inventories
2,034 
2,400 
Debtors
30,765 
40,032 
Cash at bank and in hand
7,436 
2,171 
40,235 
44,603 
Creditors: amounts falling due within one year
(54,293)
(43,956)
Net current (liabilities)/assets
(14,058)
647 
Total assets less current liabilities
(10,322)
5,558 
Creditors: amounts falling due after more than one year
(35,046)
(35,646)
Provisions for liabilities
Deferred tax
(710)
(933)
Net liabilities
(46,078)
(31,021)
Capital and reserves
Called up share capital
100 
100 
Share premium
43,500 
43,500 
Profit and loss account
(89,678)
(74,621)
Shareholders' funds
(46,078)
(31,021)
For the year ending 31 July 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 November 2024 and were signed on its behalf by
Mr T York Director Company Registration No. 05192644
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HIGHER PURPOSE CLEANING SERVICES LIMITED Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
HIGHER PURPOSE CLEANING SERVICES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05192644. The registered office is 5 SHAFTON LANE, HOLBECK, LEEDS, WEST YORKSHIRE, LS11 9LY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on a reducing balance
Motor vehicles
25% on a reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill is amortised straight line over 10 years.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Going concern
The company has the support of its director who has pledged his financial support. On that basis the financial statements have been prepared on a going concern basis.
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HIGHER PURPOSE CLEANING SERVICES LIMITED Notes to the Accounts for the year ended 31 July 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2023
77,500 
At 31 July 2024
77,500 
Amortisation
At 1 August 2023
77,500 
At 31 July 2024
77,500 
Net book value
At 31 July 2024
- 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
13,127 
52,726 
65,853 
At 31 July 2024
13,127 
52,726 
65,853 
Depreciation
At 1 August 2023
12,062 
48,880 
60,942 
Charge for the year
213 
962 
1,175 
At 31 July 2024
12,275 
49,842 
62,117 
Net book value
At 31 July 2024
852 
2,884 
3,736 
At 31 July 2023
1,065 
3,846 
4,911 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
18,538 
29,435 
Accrued income and prepayments
2,761 
2,761 
Other debtors
9,466 
7,836 
30,765 
40,032 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
7,080 
7,080 
VAT
8,217 
6,632 
Trade creditors
4,284 
5,682 
Taxes and social security
3,748 
2,423 
Other creditors
959 
302 
Loans from directors
23,705 
18,687 
Accruals
6,300 
3,150 
54,293 
43,956 
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HIGHER PURPOSE CLEANING SERVICES LIMITED Notes to the Accounts for the year ended 31 July 2024
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
35,046 
35,646 
Aggregate of amounts that fall due for payment after five years
7,325 
7,325 
The repayment period on the bounce back loan has been extended to 10 years since the previous accounting year end. An element of this loan balance extends beyond 5 years from the accounting period end.
9
Average number of employees
During the year the average number of employees was 12 (2023: 14).
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