Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30false2023-07-01falseNo description of principal activity33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11399011 2023-07-01 2024-06-30 11399011 2022-07-01 2023-06-30 11399011 2024-06-30 11399011 2023-06-30 11399011 c:Director1 2023-07-01 2024-06-30 11399011 d:MotorVehicles 2023-07-01 2024-06-30 11399011 d:MotorVehicles 2024-06-30 11399011 d:MotorVehicles 2023-06-30 11399011 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 11399011 d:OfficeEquipment 2023-07-01 2024-06-30 11399011 d:OfficeEquipment 2024-06-30 11399011 d:OfficeEquipment 2023-06-30 11399011 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 11399011 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 11399011 d:CurrentFinancialInstruments 2024-06-30 11399011 d:CurrentFinancialInstruments 2023-06-30 11399011 d:Non-currentFinancialInstruments 2024-06-30 11399011 d:Non-currentFinancialInstruments 2023-06-30 11399011 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 11399011 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 11399011 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 11399011 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 11399011 d:ShareCapital 2024-06-30 11399011 d:ShareCapital 2023-06-30 11399011 d:RetainedEarningsAccumulatedLosses 2024-06-30 11399011 d:RetainedEarningsAccumulatedLosses 2023-06-30 11399011 c:FRS102 2023-07-01 2024-06-30 11399011 c:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 11399011 c:FullAccounts 2023-07-01 2024-06-30 11399011 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 11399011 d:HirePurchaseContracts d:WithinOneYear 2024-06-30 11399011 d:HirePurchaseContracts d:WithinOneYear 2023-06-30 11399011 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 11399011










CLEANING AND LAUNDRY SERVICES LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2024

 
CLEANING AND LAUNDRY SERVICES LTD
 
 
  
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CLEANING AND LAUNDRY SERVICES LTD
FOR THE PERIOD ENDED 30 JUNE 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CLEANING AND LAUNDRY SERVICES LTD for the period ended 30 June 2024 which comprise the Balance sheet 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 Accountantswe are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the Board of directors of CLEANING AND LAUNDRY SERVICES LTD, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of CLEANING AND LAUNDRY SERVICES LTD and state those matters that we have agreed to state to the Board of directors of CLEANING AND LAUNDRY SERVICES LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CLEANING AND LAUNDRY SERVICES LTD and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that CLEANING AND LAUNDRY SERVICES LTD 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 CLEANING AND LAUNDRY SERVICES LTD. You consider that CLEANING AND LAUNDRY SERVICES LTD is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of CLEANING AND LAUNDRY SERVICES LTD. 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.

  



Alder Demain & Akers Ltd
 
Accountants
  
2 Michaels Court
Hanney Road
Southmoor
Oxford
OX13 5HR
28 February 2025
Page 1

 
CLEANING AND LAUNDRY SERVICES LTD
REGISTERED NUMBER: 11399011

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
18,547
12,247

  
18,547
12,247

Current assets
  

Debtors: amounts falling due within one year
 5 
28,224
31,842

Cash at bank and in hand
 6 
14,481
8,419

  
42,705
40,261

Creditors: amounts falling due within one year
 7 
(29,104)
(29,613)

Net current assets
  
 
 
13,601
 
 
10,648

Total assets less current liabilities
  
32,148
22,895

Creditors: amounts falling due after more than one year
 8 
(14,892)
(9,330)

  

Net assets
  
17,256
13,565


Capital and reserves
  

Called up share capital 
  
99
99

Profit and loss account
  
17,157
13,466

  
17,256
13,565


Page 2

 
CLEANING AND LAUNDRY SERVICES LTD
REGISTERED NUMBER: 11399011
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 February 2025.




................................................
Selene Da Silva Afonso Gerab
Director

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
CLEANING AND LAUNDRY SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

Cleaning and Laundry Services Limited is a Private Company limited by shares which was incorporated in England and Wales. 
The company's principal place of business is:
2 Michaels Court, Hanney Road, Southmoor, Abingdon, OX13 5HR.
The principal activity of the company in the year was that of cleaning and laundry services.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

 
CLEANING AND LAUNDRY SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
20%
Reducing Balance
Office equipment
-
20%
Reducing Balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 5

 
CLEANING AND LAUNDRY SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 6

 
CLEANING AND LAUNDRY SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

3.


Employees

The average monthly number of employees, including directors, during the period was 3 (2023 - 3).


4.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


At 1 July 2023
14,170
8,272
22,442


Additions
10,475
460
10,935



At 30 June 2024

24,645
8,732
33,377



Depreciation


At 1 July 2023
6,723
3,471
10,194


Charge for the period on owned assets
3,584
1,052
4,636



At 30 June 2024

10,307
4,523
14,830



Net book value



At 30 June 2024
14,338
4,209
18,547


5.


Debtors

2024
2023
£
£


Trade debtors
28,224
31,842

28,224
31,842



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
14,481
8,419

14,481
8,419


Page 7

 
CLEANING AND LAUNDRY SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
3,426
3,342

Trade creditors
1,405
-

Corporation tax
-
3,639

Other taxation and social security
13,284
14,049

Other creditors
8,469
4,383

Accruals and deferred income
2,520
4,200

29,104
29,613



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
5,904
9,330

Net obligations under finance leases and hire purchase contracts
8,988
-

14,892
9,330



9.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
8,988
-

8,988
-

 
Page 8