Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08856339 Mr Ian Campbell Callum Campbell Adrian Gale Mr Ian Campbell true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08856339 2023-12-31 08856339 2024-12-31 08856339 2024-01-01 2024-12-31 08856339 frs-core:CurrentFinancialInstruments 2024-12-31 08856339 frs-core:Non-currentFinancialInstruments 2024-12-31 08856339 frs-core:BetweenOneFiveYears 2024-12-31 08856339 frs-core:FurnitureFittings 2024-12-31 08856339 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08856339 frs-core:FurnitureFittings 2023-12-31 08856339 frs-core:MotorVehicles 2024-12-31 08856339 frs-core:MotorVehicles 2024-01-01 2024-12-31 08856339 frs-core:MotorVehicles 2023-12-31 08856339 frs-core:PlantMachinery 2024-12-31 08856339 frs-core:PlantMachinery 2024-01-01 2024-12-31 08856339 frs-core:PlantMachinery 2023-12-31 08856339 frs-core:WithinOneYear 2024-12-31 08856339 frs-core:ShareCapital 2024-12-31 08856339 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08856339 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08856339 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08856339 frs-bus:SmallEntities 2024-01-01 2024-12-31 08856339 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08856339 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08856339 1 2024-01-01 2024-12-31 08856339 frs-bus:Director1 2024-01-01 2024-12-31 08856339 frs-bus:Director2 2024-01-01 2024-12-31 08856339 frs-bus:Director3 2024-01-01 2024-12-31 08856339 frs-countries:EnglandWales 2024-01-01 2024-12-31 08856339 2022-12-31 08856339 2023-12-31 08856339 2023-01-01 2023-12-31 08856339 frs-core:CurrentFinancialInstruments 2023-12-31 08856339 frs-core:Non-currentFinancialInstruments 2023-12-31 08856339 frs-core:BetweenOneFiveYears 2023-12-31 08856339 frs-core:WithinOneYear 2023-12-31 08856339 frs-core:ShareCapital 2023-12-31 08856339 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08856339
Brilliant Commercial & Industrial Cleaning Group Ltd
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08856339
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,596 12,180
36,596 12,180
CURRENT ASSETS
Stocks 5 4,878 6,737
Debtors 6 172,411 142,243
Cash at bank and in hand 118,280 83,365
295,569 232,345
Creditors: Amounts Falling Due Within One Year 7 (251,776 ) (190,082 )
NET CURRENT ASSETS (LIABILITIES) 43,793 42,263
TOTAL ASSETS LESS CURRENT LIABILITIES 80,389 54,443
Creditors: Amounts Falling Due After More Than One Year 8 (26,485 ) (33,001 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,285 ) (3,045 )
NET ASSETS 44,619 18,397
CAPITAL AND RESERVES
Called up share capital 10 103 100
Income Statement 44,516 18,297
SHAREHOLDERS' FUNDS 44,619 18,397
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Ian Campbell
Director
25/04/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Brilliant Commercial & Industrial Cleaning Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08856339 . The registered office is Unit 2 Ag Business Estate Lowman Way, Hilton Business Park, Derby, Derdyshire, DE65 5UA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Staright line method
Motor Vehicles 25% Straight line method
Fixtures & Fittings 20% Staright line method
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 67 (2023: 64)
67 64
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2024 10,997 9,958 8,628 29,583
Additions 516 32,925 656 34,097
Disposals - (9,958 ) (880 ) (10,838 )
As at 31 December 2024 11,513 32,925 8,404 52,842
Depreciation
As at 1 January 2024 8,463 3,627 5,313 17,403
Provided during the period 829 2,968 1,116 4,913
Disposals - (5,909 ) (161 ) (6,070 )
As at 31 December 2024 9,292 686 6,268 16,246
Net Book Value
As at 31 December 2024 2,221 32,239 2,136 36,596
As at 1 January 2024 2,534 6,331 3,315 12,180
5. Stocks
2024 2023
£ £
Stock 4,878 6,737
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 167,138 133,742
Other debtors 5,273 8,501
172,411 142,243
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,792 1,734
Trade creditors 21,550 9,687
Bank loans and overdrafts 29,579 35,000
Other creditors 79,493 46,715
Taxation and social security 111,362 96,946
251,776 190,082
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 22,317 2,168
Bank loans 4,168 30,833
26,485 33,001
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,792 1,734
Later than one year and not later than five years 22,317 2,168
32,109 3,902
32,109 3,902
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 103 100
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr Ian Campbell by virtue of his ownership of 55% of the issued share capital in the company.
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