1 June 2023 false No description of principal activity Taxfiler 2024.6 2256270business:PrivateLimitedCompanyLtd2023-06-012024-05-31 22562702023-05-31 22562702023-06-012024-05-31 2256270business:AuditExempt-NoAccountantsReport2023-06-012024-05-31 2256270business:FilletedAccounts2023-06-012024-05-31 22562702024-05-31 2256270business:Director32023-06-012024-05-31 2256270business:Director42023-06-012024-05-31 2256270business:RegisteredOffice2023-06-012024-05-31 22562702023-05-31 2256270core:WithinOneYear2024-05-31 2256270core:WithinOneYear2023-05-31 2256270core:AfterOneYear2024-05-31 2256270core:AfterOneYear2023-05-31 2256270core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 2256270core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 2256270core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 2256270core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 2256270core:PreviouslyStatedAmount2024-05-31 2256270core:PreviouslyStatedAmount2023-05-31 2256270business:SmallEntities2023-06-012024-05-31 2256270countries:EnglandWales2023-06-012024-05-31 2256270core:LandBuildings2023-06-012024-05-31 2256270core:PlantMachinery2023-06-012024-05-31 2256270core:MotorVehicles2023-06-012024-05-31 2256270core:LandBuildings2023-05-31 2256270core:PlantMachinery2023-05-31 2256270core:MotorVehicles2023-05-31 2256270core:LandBuildings2024-05-31 2256270core:PlantMachinery2024-05-31 2256270core:MotorVehicles2024-05-31 22562702022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. 2256270 (England and Wales)
Denma Cleaning Services Limited Unaudited accounts for the year ended 31 May 2024
Denma Cleaning Services Limited Unaudited accounts Contents
Page
- 2 -
Denma Cleaning Services Limited Company Information for the year ended 31 May 2024
Directors
Mr D Mason Mrs N Mason
Company Number
2256270 (England and Wales)
Registered Office
Unit 27 Hawthorn Road Eastbourne East Sussex BN23 6QA
Accountants
Maiden Accountancy Services 95 Seaside Road Eastbourne East Sussex BN21 3PL
- 3 -
Denma Cleaning Services Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
300,413 
294,355 
Current assets
Inventories
102,188 
103,057 
Debtors
471,790 
514,789 
Cash at bank and in hand
173,065 
- 
747,043 
617,846 
Creditors: amounts falling due within one year
(745,488)
(609,679)
Net current assets
1,555 
8,167 
Total assets less current liabilities
301,968 
302,522 
Creditors: amounts falling due after more than one year
(209,110)
(224,238)
Net assets
92,858 
78,284 
Capital and reserves
Called up share capital
99 
99 
Profit and loss account
92,759 
78,185 
Shareholders' funds
92,858 
78,284 
For the year ending 31 May 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 directors acknowledge their 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 of Directors and authorised for issue on 5 February 2025 and were signed on its behalf by
Mr D Mason Director Company Registration No. 2256270
- 4 -
Denma Cleaning Services Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Denma Cleaning Services Limited is a private company, limited by shares, registered in England and Wales, registration number 2256270. The registered office is Unit 27, Hawthorn Road, Eastbourne, East Sussex, BN23 6QA.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Land & buildings
25 years straight line
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
Denma Cleaning Services Limited Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
300,128 
9,983 
124,637 
434,748 
Additions
- 
- 
34,165 
34,165 
At 31 May 2024
300,128 
9,983 
158,802 
468,913 
Depreciation
At 1 June 2023
36,015 
9,055 
95,323 
140,393 
Charge for the year
12,005 
232 
15,870 
28,107 
At 31 May 2024
48,020 
9,287 
111,193 
168,500 
Net book value
At 31 May 2024
252,108 
696 
47,609 
300,413 
At 31 May 2023
264,113 
928 
29,314 
294,355 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
471,790 
490,301 
Amounts due from group undertakings etc.
- 
13,609 
Other debtors
- 
10,879 
471,790 
514,789 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
435,358 
209,181 
Obligations under finance leases and hire purchase contracts
29,645 
- 
Trade creditors
39,229 
113,255 
Taxes and social security
241,256 
329,344 
Other creditors
- 
(42,101)
745,488 
609,679 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
209,110 
224,238 
8
Average number of employees
During the year the average number of employees was 108 (2023: 108).
- 6 -