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REGISTERED NUMBER: 02134948 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 July 2024

for

The Carroll Cleaning Company Limited

The Carroll Cleaning Company Limited (Registered number: 02134948)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Carroll Cleaning Company Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: N M Carroll
Mrs D J Carroll
S J Carroll
Mrs A M Carroll
C D Carroll
O D Carroll
J Carroll
C Littlewood


SECRETARY: Mrs D J Carroll


REGISTERED OFFICE: Spring Hey Mill
Green Lane
Halifax
HX4 8DQ


REGISTERED NUMBER: 02134948 (England and Wales)


ACCOUNTANTS: Anderson Barrowcliff Limited
Chartered Accountants
3 Kingfisher Court
Bowesfield Park
Stockton on Tees
TS18 3EX


BANKERS: Handelsbanken
Fearnley Mill
Dean Clough Mills
Old Lane
Halifax
HX3 5WP

The Carroll Cleaning Company Limited (Registered number: 02134948)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 467,388 340,831

CURRENT ASSETS
Stocks 3,000 3,000
Debtors 5 881,555 1,321,010
Cash at bank 1,386,155 688,987
2,270,710 2,012,997
CREDITORS
Amounts falling due within one year 6 1,576,268 1,272,953
NET CURRENT ASSETS 694,442 740,044
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,161,830

1,080,875

CREDITORS
Amounts falling due after more than one
year

7

(199,763

)

(25,282

)

PROVISIONS FOR LIABILITIES (31,300 ) (27,500 )
NET ASSETS 930,767 1,028,093

CAPITAL AND RESERVES
Called up share capital 9 18,000 18,000
Capital redemption reserve 2,000 2,000
Retained earnings 910,767 1,008,093
SHAREHOLDERS' FUNDS 930,767 1,028,093

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 Carroll Cleaning Company Limited (Registered number: 02134948)

Balance Sheet - continued
31 July 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 Board of Directors and authorised for issue on 17 December 2024 and were signed on its behalf by:




J Carroll - Director



O D Carroll - Director


The Carroll Cleaning Company Limited (Registered number: 02134948)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

The Carroll Cleaning Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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.

Freehold property- not provided
Plant and machinery- 20% to 33 1/3% on cost
Motor vehicles- 20% on cost
Computer equipment- 25% on cost
Fixtures and fittings- 10% on cost

Freehold property has not been depreciated as the residual value of the property is considered to exceed its cost following a major refurbishment in the year.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

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.


The Carroll Cleaning Company Limited (Registered number: 02134948)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued
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
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.

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.

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at present value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1,152 (2023 - 1,019 ) .

The Carroll Cleaning Company Limited (Registered number: 02134948)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 August 2023 217,614 87,398 31,760
Additions 124,449 28,577 32,572
Disposals - - -
At 31 July 2024 342,063 115,975 64,332
DEPRECIATION
At 1 August 2023 - 52,654 -
Charge for year - 32,099 6,433
Eliminated on disposal - - -
At 31 July 2024 - 84,753 6,433
NET BOOK VALUE
At 31 July 2024 342,063 31,222 57,899
At 31 July 2023 217,614 34,744 31,760

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 August 2023 96,192 1,087 434,051
Additions - 1,334 186,932
Disposals (37,518 ) - (37,518 )
At 31 July 2024 58,674 2,421 583,465
DEPRECIATION
At 1 August 2023 39,479 1,087 93,220
Charge for year 11,735 334 50,601
Eliminated on disposal (27,744 ) - (27,744 )
At 31 July 2024 23,470 1,421 116,077
NET BOOK VALUE
At 31 July 2024 35,204 1,000 467,388
At 31 July 2023 56,713 - 340,831

The Carroll Cleaning Company Limited (Registered number: 02134948)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2023
and 31 July 2024 58,674
DEPRECIATION
At 1 August 2023 11,735
Charge for year 11,735
At 31 July 2024 23,470
NET BOOK VALUE
At 31 July 2024 35,204
At 31 July 2023 46,939

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 429,224 415,194
Other debtors 452,331 905,816
881,555 1,321,010

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 21,946 -
Hire purchase contracts 11,669 11,669
Trade creditors 99,222 81,932
Taxation and social security 601,307 508,316
Other creditors 842,124 671,036
1,576,268 1,272,953

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 186,150 -
Hire purchase contracts 13,613 25,282
199,763 25,282

The Carroll Cleaning Company Limited (Registered number: 02134948)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 208,050 -
Hire purchase contracts 25,282 36,951
233,332 36,951

The bank loans and overdraft are secured by a fixed charge over the company's head office and its associated assets, a floating charge over the borrowers whole assets and undertaking, and an unlimited inter company composite guarantee between the company and YPG Limited, supported by fixed and floating charges over its whole assets and undertaking.

The bank loan is repayable over 5 years. Interest is charged at a rate of 2.75% over bank base rate.

Hire purchase liabilities are secured on the assets to which they relate.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
18,000 Ordinary £1 18,000 18,000

10. CAPITAL COMMITMENTS
2024 2023
£    £   
Contracted but not provided for in the
financial statements - 92,484

11. OTHER FINANCIAL COMMITMENTS

Total financial commitments which are not included in the balance sheet amount to £309,376 (2023 - £158,112) relating to amounts payable under operating leases. Of this £110,422 is payable within one year (2023 - £83,428) and £198,954 is payable after one year (2023 - £74,684).

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company advanced £nil to a director (2023 - £516). During the year the director repaid £516 (2023 - £nil) leaving an amount owed to the company at the year end of £nil (2023 - £nil). No interest has been charged on the loan and amounts are repayable on demand.