Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30false02023-05-01No description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.0truefalse 14066717 2023-05-01 2024-04-30 14066717 2022-05-01 2023-04-30 14066717 2024-04-30 14066717 2023-04-30 14066717 c:Director1 2023-05-01 2024-04-30 14066717 d:ComputerSoftware 2024-04-30 14066717 d:ComputerSoftware 2023-04-30 14066717 d:OtherResidualIntangibleAssets 2023-05-01 2024-04-30 14066717 d:CurrentFinancialInstruments 2024-04-30 14066717 d:CurrentFinancialInstruments 2023-04-30 14066717 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 14066717 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 14066717 d:ShareCapital 2024-04-30 14066717 d:ShareCapital 2023-04-30 14066717 d:RetainedEarningsAccumulatedLosses 2024-04-30 14066717 d:RetainedEarningsAccumulatedLosses 2023-04-30 14066717 c:FRS102 2023-05-01 2024-04-30 14066717 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 14066717 c:FullAccounts 2023-05-01 2024-04-30 14066717 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 14066717 d:ComputerSoftware d:OwnedIntangibleAssets 2023-05-01 2024-04-30 14066717 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 14066717










EXCELLENT SERVICES AND CLEANING LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
EXCELLENT SERVICES AND CLEANING LTD
REGISTERED NUMBER: 14066717

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
  
14,659
19,544

  
14,659
19,544

Current assets
  

Cash at bank and in hand
 5 
692
126

Current liabilities
  
692
126

Creditors: amounts falling due within one year
 6 
(45,786)
(28,553)

Net current liabilities
  
 
 
(45,094)
 
 
(28,427)

Total assets less current liabilities
  
(30,435)
(8,883)

  

Net liabilities
  
(30,435)
(8,883)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(30,436)
(8,884)

  
(30,435)
(8,883)


Page 1

 
EXCELLENT SERVICES AND CLEANING LTD
REGISTERED NUMBER: 14066717
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 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 income and retained earnings 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 by: 






Z Okuashvili
Director
Date: 8 January 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
EXCELLENT SERVICES AND CLEANING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Excellent Services and Cleaning Ltd, which is incorporated and registered in England and Wales (registered number 14066717), is a privately owned company limited by shares. The registered office address is Flat 3 Chelsea House, 24 Lowndes Street, London, SW1X 9JE.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company during this period.

 
2.3

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:

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.

 
2.4

Finance costs

Finance costs are charged to profit or loss 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.

Page 3

 
EXCELLENT SERVICES AND CLEANING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Website costs
-
5
years

 
2.6

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.

 
2.7

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.

Page 4

 
EXCELLENT SERVICES AND CLEANING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.


3.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).

Page 5

 
EXCELLENT SERVICES AND CLEANING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Intangible assets



Website costs

£



Cost


At 1 May 2023
24,430



At 30 April 2024

24,430



Amortisation


At 1 May 2023
4,886


Charge for the year on owned assets
4,885



At 30 April 2024

9,771



Net book value



At 30 April 2024
14,659



Page 6

 
EXCELLENT SERVICES AND CLEANING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
692
126



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
4,077

Other creditors
44,536
24,199

Accruals and deferred income
1,250
277

45,786
28,553


 
Page 7