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REGISTERED NUMBER: SC347178 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

SPARKLE CLEANING (UK) LIMITED

SPARKLE CLEANING (UK) LIMITED (REGISTERED NUMBER: SC347178)






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


SPARKLE CLEANING (UK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: J Lennox





SECRETARY: L Lennox





REGISTERED OFFICE: 38 Dundonald Road
Kilmarnock
Ayrshire
KA1 1RZ





REGISTERED NUMBER: SC347178 (Scotland)





ACCOUNTANTS: Henry Brown & Co
Chartered Accountants
26 Portland Road
Kilmarnock
Ayrshire
KA1 2EB

SPARKLE CLEANING (UK) LIMITED (REGISTERED NUMBER: SC347178)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 27,077 4,306
Investments 5 - -
27,077 4,306

CURRENT ASSETS
Debtors 6 111,836 116,858
Cash at bank 431 -
112,267 116,858
CREDITORS
Amounts falling due within one year 7 95,871 70,218
NET CURRENT ASSETS 16,396 46,640
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,473

50,946

CREDITORS
Amounts falling due after more than one year 8 (27,645 ) (46,605 )

PROVISIONS FOR LIABILITIES (6,769 ) (3,488 )
NET ASSETS 9,059 853

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 9,056 850
SHAREHOLDERS' FUNDS 9,059 853

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.

SPARKLE CLEANING (UK) LIMITED (REGISTERED NUMBER: SC347178)

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 23 January 2025 and were signed by:





J Lennox - Director


SPARKLE CLEANING (UK) LIMITED (REGISTERED NUMBER: SC347178)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Sparkle Cleaning (UK) 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 (£).


The financial statements relate to a single company.

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 represents the net invoiced sales of services from commercial cleaning services stated net of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 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.

SPARKLE CLEANING (UK) LIMITED (REGISTERED NUMBER: SC347178)

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 9 ) .

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 May 2023 15,000
Additions 25,690
At 30 April 2024 40,690
DEPRECIATION
At 1 May 2023 10,694
Charge for year 2,919
At 30 April 2024 13,613
NET BOOK VALUE
At 30 April 2024 27,077
At 30 April 2023 4,306

5. FIXED ASSET INVESTMENTS

The investment represents the contracts acquired from L & EL Contracts Ltd in a prior year. These contracts are now being operated by the company and the investment is being amortised over 5 years.

SPARKLE CLEANING (UK) LIMITED (REGISTERED NUMBER: SC347178)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 78,444 67,003
Other debtors 33,392 49,855
111,836 116,858

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 19,294 29,788
Hire purchase contracts 25,903 -
Taxation and social security 46,506 30,446
Other creditors 4,168 9,984
95,871 70,218

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 27,645 46,605

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 25,903 -

10. 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:

2024 2023
£    £   
J Lennox
Balance outstanding at start of year 45,191 17,672
Amounts advanced - 27,519
Amounts repaid (15,244 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 29,947 45,191

11. ULTIMATE CONTROLLING PARTY

The controlling party is J Lennox.