IRIS Accounts Production v24.3.2.46 SC540367 Board of Directors 1.8.23 31.7.24 31.7.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC5403672023-07-31SC5403672024-07-31SC5403672023-08-012024-07-31SC5403672022-07-31SC5403672022-08-012023-07-31SC5403672023-07-31SC540367ns15:Scotland2023-08-012024-07-31SC540367ns14:PoundSterling2023-08-012024-07-31SC540367ns10:Director12023-08-012024-07-31SC540367ns10:PrivateLimitedCompanyLtd2023-08-012024-07-31SC540367ns10:SmallEntities2023-08-012024-07-31SC540367ns10:AuditExemptWithAccountantsReport2023-08-012024-07-31SC540367ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-31SC540367ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-31SC540367ns10:FullAccounts2023-08-012024-07-31SC540367ns10:Director22023-08-012024-07-31SC540367ns10:RegisteredOffice2023-08-012024-07-31SC540367ns5:CurrentFinancialInstruments2024-07-31SC540367ns5:CurrentFinancialInstruments2023-07-31SC540367ns5:Non-currentFinancialInstruments2024-07-31SC540367ns5:Non-currentFinancialInstruments2023-07-31SC540367ns5:ShareCapital2024-07-31SC540367ns5:ShareCapital2023-07-31SC540367ns5:RetainedEarningsAccumulatedLosses2024-07-31SC540367ns5:RetainedEarningsAccumulatedLosses2023-07-31SC540367ns5:LeaseholdImprovements2023-07-31SC540367ns5:PlantMachinery2023-07-31SC540367ns5:FurnitureFittings2023-07-31SC540367ns5:LeaseholdImprovements2023-08-012024-07-31SC540367ns5:PlantMachinery2023-08-012024-07-31SC540367ns5:FurnitureFittings2023-08-012024-07-31SC540367ns5:LeaseholdImprovements2024-07-31SC540367ns5:PlantMachinery2024-07-31SC540367ns5:FurnitureFittings2024-07-31SC540367ns5:LeaseholdImprovements2023-07-31SC540367ns5:PlantMachinery2023-07-31SC540367ns5:FurnitureFittings2023-07-31SC540367ns5:MotorVehicles2023-07-31SC540367ns5:ComputerEquipment2023-07-31SC540367ns5:MotorVehicles2023-08-012024-07-31SC540367ns5:ComputerEquipment2023-08-012024-07-31SC540367ns5:MotorVehicles2024-07-31SC540367ns5:ComputerEquipment2024-07-31SC540367ns5:MotorVehicles2023-07-31SC540367ns5:ComputerEquipment2023-07-31SC540367ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-07-31SC540367ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-08-012024-07-31SC540367ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-07-31SC540367ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-07-31SC540367ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-31SC540367ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-31SC540367ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2024-07-31SC540367ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2023-07-31SC540367ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2024-07-31SC540367ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2023-07-31SC540367ns5:HirePurchaseContracts2024-07-31SC540367ns5:HirePurchaseContracts2023-07-31SC540367ns5:WithinOneYear2024-07-31SC540367ns5:WithinOneYear2023-07-31SC540367ns5:DeferredTaxation2023-07-31SC540367ns5:DeferredTaxation2024-07-31SC5403671ns10:Director12023-07-31SC5403671ns10:Director12022-07-31SC5403671ns10:Director12023-08-012024-07-31SC5403671ns10:Director12022-08-012023-07-31SC5403671ns10:Director12024-07-31SC5403671ns10:Director12023-07-31SC540367ns10:Director222023-07-31SC540367ns10:Director222022-07-31SC540367ns10:Director222023-08-012024-07-31SC540367ns10:Director222022-08-012023-07-31SC540367ns10:Director222024-07-31SC540367ns10:Director222023-07-31
REGISTERED NUMBER: SC540367 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

PERFECT HYGIENE LIMITED

PERFECT HYGIENE LIMITED (REGISTERED NUMBER: SC540367)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 8

PERFECT HYGIENE LIMITED

COMPANY INFORMATION
for the Year Ended 31 July 2024







DIRECTORS: Mr S A Kennedy
Mr S Gardiner





REGISTERED OFFICE: Alma House
Blackburn Business Park
Blackburn
Aberdeen
AB21 0PS





REGISTERED NUMBER: SC540367 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

PERFECT HYGIENE LIMITED (REGISTERED NUMBER: SC540367)

STATEMENT OF FINANCIAL POSITION
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 363,674 350,872

CURRENT ASSETS
Stocks 5 32,000 38,895
Debtors 6 203,587 209,774
Cash at bank 476,999 379,509
712,586 628,178
CREDITORS
Amounts falling due within one year 7 280,951 285,052
NET CURRENT ASSETS 431,635 343,126
TOTAL ASSETS LESS CURRENT
LIABILITIES

795,309

693,998

CREDITORS
Amounts falling due after more than one year 8 (72,634 ) (84,532 )

PROVISIONS FOR LIABILITIES 10 (85,032 ) (81,026 )
NET ASSETS 637,643 528,440

CAPITAL AND RESERVES
Called up share capital 103 103
Retained earnings 637,540 528,337
SHAREHOLDERS' FUNDS 637,643 528,440

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 Board of Directors and authorised for issue on 21 February 2025 and were signed on its behalf by:





Mr S A Kennedy - Director


PERFECT HYGIENE LIMITED (REGISTERED NUMBER: SC540367)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Perfect Hygiene 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.

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.

Plant and machinery - 25% on cost
Plant and machinery - 20% reducing balance
Fixtures and fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33% on cost

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. As of 01 August 2020, the depreciation rate for Plant and Machinery category of fixed assets was changed from a policy of 25% on cost to 20% reducing balance. The reason for this was that the director felt it was a more appropriate representation of the asset's useful life.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 yearr 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.

PERFECT HYGIENE LIMITED (REGISTERED NUMBER: SC540367)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 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 18 (2023 - 17 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 August 2023 13,500 163,482 8,054
Additions - 20,141 457
Disposals - - -
At 31 July 2024 13,500 183,623 8,511
DEPRECIATION
At 1 August 2023 1,125 81,343 2,516
Charge for year 1,350 20,521 1,413
Eliminated on disposal - - -
At 31 July 2024 2,475 101,864 3,929
NET BOOK VALUE
At 31 July 2024 11,025 81,759 4,582
At 31 July 2023 12,375 82,139 5,538

PERFECT HYGIENE LIMITED (REGISTERED NUMBER: SC540367)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 August 2023 336,970 17,482 539,488
Additions 104,655 991 126,244
Disposals (16,750 ) - (16,750 )
At 31 July 2024 424,875 18,473 648,982
DEPRECIATION
At 1 August 2023 94,194 9,438 188,616
Charge for year 75,109 4,930 103,323
Eliminated on disposal (6,631 ) - (6,631 )
At 31 July 2024 162,672 14,368 285,308
NET BOOK VALUE
At 31 July 2024 262,203 4,105 363,674
At 31 July 2023 242,776 8,044 350,872

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2023 229,985
Additions 31,995
At 31 July 2024 261,980
DEPRECIATION
At 1 August 2023 65,132
Charge for year 46,546
At 31 July 2024 111,678
NET BOOK VALUE
At 31 July 2024 150,302
At 31 July 2023 164,853

5. STOCKS
2024 2023
£    £   
Stocks 32,000 38,895

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 140,959 179,735
Other debtors 2,396 1,617
Inter company loan 9,579 -
Directors' current accounts 29,964 2,353
Tax - 5,063
Prepayments 20,689 21,006
203,587 209,774

PERFECT HYGIENE LIMITED (REGISTERED NUMBER: SC540367)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 9) 39,336 39,905
Trade creditors 66,498 77,303
Tax 32,920 -
Social security and other taxes 8,063 9,024
Inter company loan - 9,414
VAT 56,349 49,946
Other creditors 11,897 8,111
Directors' current accounts - 425
Accrued expenses 65,888 90,924
280,951 285,052

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 9) 72,634 84,532

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 39,336 39,905
Between one and five years 72,634 84,532
111,970 124,437

Non-cancellable operating leases
2024 2023
£    £   
Within one year - 1,680

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 85,032 81,026

Deferred
tax
£   
Balance at 1 August 2023 81,026
Movement 4,006
Balance at 31 July 2024 85,032

PERFECT HYGIENE LIMITED (REGISTERED NUMBER: SC540367)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
Mr S A Kennedy
Balance outstanding at start of year 2,353 (11,142 )
Amounts advanced 30,000 40,495
Amounts repaid (2,389 ) (27,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 29,964 2,353

Mr S Gardiner
Balance outstanding at start of year (425 ) (425 )
Amounts advanced 425 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (425 )

These loans are interest free and there are no fixed repayment terms.

12. RELATED PARTY DISCLOSURES

At 31 July 2024, there was a total balance of £9,389 (2023: £9,414 due to) due from a company who is under the same control and directorship as Perfect Hygiene Limited.

All transactions are carried out at arm's length with a payment term of 30 days.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
PERFECT HYGIENE 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 Statement of Financial Position. Readers are cautioned that the 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 Perfect Hygiene Limited for the year ended 31 July 2024 which comprise the Income Statement, Statement of Financial Position, 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 the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Perfect Hygiene 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 Perfect Hygiene Limited and state those matters that we have agreed to state to the Board of Directors of Perfect Hygiene Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

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 Perfect Hygiene 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 Perfect Hygiene Limited. You consider that Perfect Hygiene 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 Perfect Hygiene 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.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


24 February 2025