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REGISTERED NUMBER: SC474903 (Scotland)















Highland Commercial Cleaning Limited

Financial Statements For The Year Ended 30 April 2024






Highland Commercial Cleaning Limited (Registered number: SC474903)






Contents of the Financial Statements
For The Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Highland Commercial Cleaning Limited

Company Information
For The Year Ended 30 April 2024







DIRECTOR: J L Ross



REGISTERED OFFICE: Robertson House
Shore Street
Inverness
Highland
IV1 1NF



REGISTERED NUMBER: SC474903 (Scotland)



ACCOUNTANTS: The Long Partnership
1st Floor
Robertson House
Shore Street
Inverness
Highland
IV1 1NF



BANKERS: The Royal Bank of Scotland
Inverness Chief Office
29 Harbour Road
Inverness
IV1 1NU

Highland Commercial Cleaning Limited (Registered number: SC474903)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,294 11,821

CURRENT ASSETS
Stocks 2,000 1,200
Debtors 5 34,537 43,027
Cash at bank 219 6,426
36,756 50,653
CREDITORS
Amounts falling due within one year 6 43,873 38,285
NET CURRENT (LIABILITIES)/ASSETS (7,117 ) 12,368
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,177

24,189

PROVISIONS FOR LIABILITIES 1,766 2,245
NET ASSETS 411 21,944

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 311 21,844
SHAREHOLDERS' FUNDS 411 21,944

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 director acknowledges his 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.

Highland Commercial Cleaning Limited (Registered number: SC474903)

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.

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

The financial statements were approved by the director and authorised for issue on 28 January 2025 and were signed by:





J L Ross - Director


Highland Commercial Cleaning Limited (Registered number: SC474903)

Notes to the Financial Statements
For The Year Ended 30 April 2024

1. STATUTORY INFORMATION

Highland Commercial Cleaning 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.

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.

Turnover
Turnover, which excludes value added tax and trade discounts, represents invoiced sales of goods and services supplied during the year. Work carried out but not completed or invoiced at the year end has been brought into sales for the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
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.

Highland Commercial Cleaning Limited (Registered number: SC474903)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
Equipment fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023
and 30 April 2024 5,466 1,020 24,508 895 31,889
DEPRECIATION
At 1 May 2023 2,938 876 15,510 744 20,068
Charge for year 203 36 2,250 38 2,527
At 30 April 2024 3,141 912 17,760 782 22,595
NET BOOK VALUE
At 30 April 2024 2,325 108 6,748 113 9,294
At 30 April 2023 2,528 144 8,998 151 11,821

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 31,748 34,961
Other debtors - 8,066
Directors' current accounts 2,085 -
Tax 704 -
34,537 43,027

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 5,906 -
Tax 24,602 28,390
Social security and other taxes 3,535 -
VAT 8,132 5,178
Sundry creditors 198 98
Directors' current accounts - 59
Accrued expenses 1,500 4,560
43,873 38,285

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
100 Ordinary 1 100 100

Highland Commercial Cleaning Limited (Registered number: SC474903)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2024

8. RESERVES
Retained
earnings
£   

At 1 May 2023 21,844
Profit for the year 3,467
Dividends (25,000 )
At 30 April 2024 311

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
J L Ross
Balance outstanding at start of year (58 ) 9,042
Amounts advanced 59,303 76,865
Amounts repaid (57,159 ) (85,965 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,086 (58 )