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REGISTERED NUMBER: SC451687 (Scotland)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Perfect Clean Edinburgh Ltd

Perfect Clean Edinburgh Ltd (Registered number: SC451687)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Perfect Clean Edinburgh Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Ms E Ferenc
Mr S Mcrobb





REGISTERED OFFICE: Unit 13 Bilston Enterprise Centre
1 Dryden Road
Loanhead
EH20 9LZ





REGISTERED NUMBER: SC451687 (Scotland)





ACCOUNTANTS: One Accounting Ltd
Chartered Management Accountants
Drumsheugh Toll
2 Belford Road
Edinburgh
Midlothian
EH4 3BL

Perfect Clean Edinburgh Ltd (Registered number: SC451687)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 32,946 38,708

CURRENT ASSETS
Debtors 5 666,255 333,295
Cash at bank 74,152 154,664
740,407 487,959
CREDITORS
Amounts falling due within one year 6 519,763 292,260
NET CURRENT ASSETS 220,644 195,699
TOTAL ASSETS LESS CURRENT
LIABILITIES

253,590

234,407

CREDITORS
Amounts falling due after more than one year 7 (51,084 ) (89,916 )

PROVISIONS FOR LIABILITIES (8,236 ) (9,348 )
NET ASSETS 194,270 135,143

CAPITAL AND RESERVES
Called up share capital 8 8
Retained earnings 194,262 135,135
194,270 135,143

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Perfect Clean Edinburgh Ltd (Registered number: SC451687)

Balance Sheet - continued
30 June 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 5 March 2025 and were signed on its behalf by:




Ms E Ferenc - Director



Mr S Mcrobb - Director


Perfect Clean Edinburgh Ltd (Registered number: SC451687)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Perfect Clean Edinburgh Ltd 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 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 - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipments - 25% on cost

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties. Debt instruments, including loans and other accounts receivable and payable are initially measured at transaction price adjusted for transaction costs. They are subsequently recognised at amortised costs using the effective interest method.

Creditors payable within one year, typically trade payables, are measured initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid. Debtors receivable within one year, typically trade receivables, are measured initially and subsequently at the undiscounted amount of the cash or other consideration expected to be received.

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.

Perfect Clean Edinburgh Ltd (Registered number: SC451687)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 97 (2023 - 85 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipments Totals
£    £    £    £   
COST
At 1 July 2023 39,645 25,945 8,594 74,184
Additions 2,616 3,010 3,205 8,831
At 30 June 2024 42,261 28,955 11,799 83,015
DEPRECIATION
At 1 July 2023 26,096 3,569 5,811 35,476
Charge for year 6,302 6,346 1,945 14,593
At 30 June 2024 32,398 9,915 7,756 50,069
NET BOOK VALUE
At 30 June 2024 9,863 19,040 4,043 32,946
At 30 June 2023 13,549 22,376 2,783 38,708

Included within motor vehicles is a vehicle which was purchased under a hire purchase contract.
The vehicle cost £22,496 (net of VAT), accumulated depreciation is £6,327. Details of the hire purchase creditor balances can be found within the notes to these financial statements.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 358,709 261,896
Other debtors 10,560 1,808
Directors' current accounts 80,733 -
Prepayments and accrued income 216,253 69,591
666,255 333,295

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts (see note 8) 34,941 31,070
Hire purchase contracts (see note 9) 6,520 6,520
Trade creditors 40,239 18,135
Tax 84,469 31,678
Social security and other taxes 131,263 30,400
VAT 124,138 96,959
Other creditors 7,596 6,829
Directors' current accounts - 532
Accrued expenses 90,597 70,137
519,763 292,260

Perfect Clean Edinburgh Ltd (Registered number: SC451687)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans (see note 8) 39,295 74,235
Hire purchase contracts (see note 9) 11,789 15,681
51,084 89,916

8. LOANS

An analysis of the maturity of loans is given below:

30.6.24 30.6.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 34,941 31,070

Amounts falling due between one and two years:
Bank loans - 1-2 years 39,295 34,941

Amounts falling due between two and five years:
Bank loans - 2-5 years - 39,294

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.6.24 30.6.23
£    £   
Net obligations repayable:
Within one year 6,520 6,520
Between one and five years 11,789 15,681
18,309 22,201

Non-cancellable operating leases
30.6.24 30.6.23
£    £   
Within one year 6,520 6,520
Between one and five years 11,789 15,681
18,309 22,201

Perfect Clean Edinburgh Ltd (Registered number: SC451687)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

30.6.24 30.6.23
£    £   
Ms E Ferenc
Balance outstanding at start of year - -
Amounts advanced 172,159 -
Amounts repaid (91,426 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 80,733 -

11. RELATED PARTY DISCLOSURES

During the year, total dividends of £166,050 (2023 - £114,000) were paid to the directors .