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REGISTERED NUMBER: SC344490 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Complete Cleaning Services Limited

Complete Cleaning Services Limited (Registered number: SC344490)






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


Complete Cleaning Services Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: D T Carslaw
R Paterson





REGISTERED OFFICE: 6 Muriel Street
Barrhead
Glasgow
G78 1QB





REGISTERED NUMBER: SC344490 (Scotland)





ACCOUNTANTS: Bannerman, Johnstone Maclay
Chartered Accountants
213 St Vincent Street
Glasgow
G2 5QY

Complete Cleaning Services Limited (Registered number: SC344490)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 217,720 425,522

CURRENT ASSETS
Stocks 1,250 1,250
Debtors 5 1,099,454 852,521
Cash at bank and in hand 1,071,769 900,841
2,172,473 1,754,612
CREDITORS
Amounts falling due within one year 6 988,266 803,388
NET CURRENT ASSETS 1,184,207 951,224
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,401,927

1,376,746

CREDITORS
Amounts falling due after more than one
year

7

42,487

23,232
NET ASSETS 1,359,440 1,353,514

CAPITAL AND RESERVES
Called up share capital 20,000 20,000
Retained earnings 1,339,440 1,333,514
SHAREHOLDERS' FUNDS 1,359,440 1,353,514

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.

Complete Cleaning Services Limited (Registered number: SC344490)

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 12 February 2025 and were signed on its behalf by:





D T Carslaw - Director


Complete Cleaning Services Limited (Registered number: SC344490)

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

1. STATUTORY INFORMATION

Complete Cleaning Services 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on cost, 20% on reducing balance and 17.5% on reducing balance

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.

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.

Complete Cleaning Services Limited (Registered number: SC344490)

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

2. ACCOUNTING POLICIES - continued

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.

Disabled persons
The company provides full and fair opportunity for employment for disabled applicants and ensures, through training and practical assistance where required, their continued employment and promotion.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 500 (2023 - 511 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 974,425
Additions 130,492
Disposals (362,893 )
At 30 June 2024 742,024
DEPRECIATION
At 1 July 2023 548,903
Charge for year 151,777
Eliminated on disposal (176,376 )
At 30 June 2024 524,304
NET BOOK VALUE
At 30 June 2024 217,720
At 30 June 2023 425,522

Complete Cleaning Services Limited (Registered number: SC344490)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 July 2023 268,359
Additions 116,957
Transfer to ownership (109,102 )
At 30 June 2024 276,214
DEPRECIATION
At 1 July 2023 125,144
Charge for year 51,043
Transfer to ownership (71,111 )
At 30 June 2024 105,076
NET BOOK VALUE
At 30 June 2024 171,138
At 30 June 2023 143,215

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 910,156 827,237
Directors' loan accounts 167,449 -
Prepayments 21,849 25,284
1,099,454 852,521

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts (see note 8) 39,493 44,214
Trade creditors 179,735 138,695
Tax 48,600 2,500
Social security and other taxes 71,241 58,197
VAT 272,186 226,911
Directors' loan accounts - 28,535
Accrued expenses 377,011 304,336
988,266 803,388

Complete Cleaning Services Limited (Registered number: SC344490)

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
£    £   
Hire purchase contracts (see note 8) 42,487 23,232

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.6.24 30.6.23
£    £   
Net obligations repayable:
Within one year 39,493 44,214
Between one and five years 42,487 23,232
81,980 67,446

Non-cancellable operating leases
30.6.24 30.6.23
£    £   
Within one year 30,000 30,000
Between one and five years 90,000 120,000
120,000 150,000

9. SECURED DEBTS

The Royal Bank of Scotland plc holds a floating charge over all the undertaking, assets and rights of the company as security for overdraft facilities granted to the company.

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
£    £   
D T Carslaw
Balance outstanding at start of year - -
Amounts advanced 167,449 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 167,449 -

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D T Carslaw.