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REGISTERED NUMBER: SC155471 (Scotland)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

STRATHCLYDE CLEANING SERVICES LIMITED

STRATHCLYDE CLEANING SERVICES LIMITED (REGISTERED NUMBER: SC155471)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

STRATHCLYDE CLEANING SERVICES LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTORS: Robert Roddie
Lynda Helen Wilson Roddie
Aileen Roddie



SECRETARY: Aileen Roddie



REGISTERED OFFICE: 16 Royal Terrace
Glasgow
G3 7NY



REGISTERED NUMBER: SC155471 (Scotland)



ACCOUNTANTS: Davidson & Workman
Chartered Accountants
16 Royal Terrace
GLASGOW
G3 7NY



BANKERS: Bank of Scotland
54/62 Sauchiehall Street
Glasgow
G2 3AH

STRATHCLYDE CLEANING SERVICES LIMITED (REGISTERED NUMBER: SC155471)

ABRIDGED BALANCE SHEET
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 243,518 168,822

CURRENT ASSETS
Debtors 550,125 341,960
Cash at bank and in hand 709,243 562,725
1,259,368 904,685
CREDITORS
Amounts falling due within one year 585,848 393,064
NET CURRENT ASSETS 673,520 511,621
TOTAL ASSETS LESS CURRENT
LIABILITIES

917,038

680,443

CREDITORS
Amounts falling due after more than one year (69,278 ) -

PROVISIONS FOR LIABILITIES 5 (28,033 ) (9,621 )
NET ASSETS 819,727 670,822

CAPITAL AND RESERVES
Called up share capital 269,727 269,727
Retained earnings 550,000 401,095
SHAREHOLDERS' FUNDS 819,727 670,822

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

STRATHCLYDE CLEANING SERVICES LIMITED (REGISTERED NUMBER: SC155471)

ABRIDGED BALANCE SHEET - continued
30 April 2024


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 18 October 2024 and were signed on its behalf by:





Robert Roddie - Director


STRATHCLYDE CLEANING SERVICES LIMITED (REGISTERED NUMBER: SC155471)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Strathclyde Cleaning Services Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The financial statements are prepared in sterling which is the functional currency of the company.
Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 2% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

STRATHCLYDE CLEANING SERVICES LIMITED (REGISTERED NUMBER: SC155471)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents a contribution payable by the company to the fund.

Operating lease agreements
Rentals applicable to operating lease where substantially all of the benefits and risks of ownership remain with the lessor are charged against the profits on a straight line basis over the period of the lease.

Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash generating unit) is estimated to be less than it's carrying amount, the carrying amount of the asset (or cash generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash generating unit) is increased to the revised estimate of its recoverable amount but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation surplus.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2023 - 40 ) .

STRATHCLYDE CLEANING SERVICES LIMITED (REGISTERED NUMBER: SC155471)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 481,211
Additions 191,716
Disposals (215,928 )
At 30 April 2024 456,999
DEPRECIATION
At 1 May 2023 312,389
Charge for year 64,674
Eliminated on disposal (163,582 )
At 30 April 2024 213,481
NET BOOK VALUE
At 30 April 2024 243,518
At 30 April 2023 168,822

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 May 2023 26,129 109,231 135,360
Additions 135,894 46,710 182,604
Disposals - (109,231 ) (109,231 )
At 30 April 2024 162,023 46,710 208,733
DEPRECIATION
At 1 May 2023 11,431 86,071 97,502
Charge for year 37,648 8,758 46,406
Eliminated on disposal - (86,071 ) (86,071 )
At 30 April 2024 49,079 8,758 57,837
NET BOOK VALUE
At 30 April 2024 112,944 37,952 150,896
At 30 April 2023 14,698 23,160 37,858

5. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax 28,033 9,621

STRATHCLYDE CLEANING SERVICES LIMITED (REGISTERED NUMBER: SC155471)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

5. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 May 2023 9,621
Charge to Income Statement during year 18,412
Balance at 30 April 2024 28,033

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
STRATHCLYDE CLEANING SERVICES LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Strathclyde Cleaning Services Limited for the year ended 30 April 2024 which comprise the Abridged Income Statement, Other Comprehensive Income, Abridged Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Strathclyde Cleaning Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Strathclyde Cleaning Services Limited and state those matters that we have agreed to state to the Board of Directors of Strathclyde Cleaning Services Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Strathclyde Cleaning Services Limited 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 Strathclyde Cleaning Services Limited. You consider that Strathclyde Cleaning Services Limited 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 Strathclyde Cleaning Services Limited. 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.






Davidson & Workman
Chartered Accountants
16 Royal Terrace
GLASGOW
G3 7NY


18 October 2024