Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-312025-05-2982023-06-01falseNo description of principal activity9truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03771959 2023-06-01 2024-05-31 03771959 2022-06-01 2023-05-31 03771959 2024-05-31 03771959 2023-05-31 03771959 c:CompanySecretary1 2023-06-01 2024-05-31 03771959 c:Director1 2023-06-01 2024-05-31 03771959 c:RegisteredOffice 2023-06-01 2024-05-31 03771959 d:PlantMachinery 2023-06-01 2024-05-31 03771959 d:PlantMachinery 2024-05-31 03771959 d:PlantMachinery 2023-05-31 03771959 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 03771959 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-06-01 2024-05-31 03771959 d:MotorVehicles 2023-06-01 2024-05-31 03771959 d:MotorVehicles 2024-05-31 03771959 d:MotorVehicles 2023-05-31 03771959 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 03771959 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-06-01 2024-05-31 03771959 d:FurnitureFittings 2023-06-01 2024-05-31 03771959 d:FurnitureFittings 2024-05-31 03771959 d:FurnitureFittings 2023-05-31 03771959 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 03771959 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2023-06-01 2024-05-31 03771959 d:OfficeEquipment 2023-06-01 2024-05-31 03771959 d:OfficeEquipment 2024-05-31 03771959 d:OfficeEquipment 2023-05-31 03771959 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 03771959 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2023-06-01 2024-05-31 03771959 d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 03771959 d:LeasedAssetsHeldAsLessee 2023-06-01 2024-05-31 03771959 d:CurrentFinancialInstruments 2024-05-31 03771959 d:CurrentFinancialInstruments 2023-05-31 03771959 d:Non-currentFinancialInstruments 2024-05-31 03771959 d:Non-currentFinancialInstruments 2023-05-31 03771959 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 03771959 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 03771959 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 03771959 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 03771959 d:ShareCapital 2024-05-31 03771959 d:ShareCapital 2023-05-31 03771959 d:CapitalRedemptionReserve 2024-05-31 03771959 d:CapitalRedemptionReserve 2023-05-31 03771959 d:RetainedEarningsAccumulatedLosses 2024-05-31 03771959 d:RetainedEarningsAccumulatedLosses 2023-05-31 03771959 c:FRS102 2023-06-01 2024-05-31 03771959 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 03771959 c:FullAccounts 2023-06-01 2024-05-31 03771959 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 03771959 d:WithinOneYear 2024-05-31 03771959 d:WithinOneYear 2023-05-31 03771959 d:BetweenOneFiveYears 2024-05-31 03771959 d:BetweenOneFiveYears 2023-05-31 03771959 d:MoreThanFiveYears 2024-05-31 03771959 d:MoreThanFiveYears 2023-05-31 iso4217:GBP xbrli:pure
Company registration number: 03771959







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2024


ON SITE CLEANING LIMITED






































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ON SITE CLEANING LIMITED
 


 
COMPANY INFORMATION


Director
S. M. Clinch 




Company secretary
S. Lowe



Registered number
03771959



Registered office
Unit 5
Kingston Business Centre

Fullers Way South

Chessington

Surrey

KT9 1HF




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


ON SITE CLEANING LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


ON SITE CLEANING LIMITED
REGISTERED NUMBER:03771959



STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
86,946
157,103

  
86,946
157,103

Current assets
  

Debtors: amounts falling due within one year
 5 
303,917
272,934

Cash at bank and in hand
  
315,286
582,222

  
619,203
855,156

Creditors: amounts falling due within one year
 6 
(113,817)
(242,386)

Net current assets
  
 
 
505,386
 
 
612,770

Total assets less current liabilities
  
592,332
769,873

Creditors: amounts falling due after more than one year
 7 
(7,216)
(15,875)

Provisions for liabilities
  

Deferred tax
  
(20,722)
(39,183)

  
 
 
(20,722)
 
 
(39,183)

Net assets
  
564,394
714,815

Page 1

 


ON SITE CLEANING LIMITED
REGISTERED NUMBER:03771959


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2024

2024
2023
£
£

Capital and reserves
  

Alloteed, called up and fully paid share capital
  
21
21

Capital redemption reserve
  
42
42

Profit and loss account
  
564,331
714,752

  
564,394
714,815


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 year 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 by: 




S. M. Clinch
Director

Date: 29 May 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


ON SITE CLEANING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

The company is a private company limited by shares and incorporated in England and Wales. The address of the registered office and principal place of business is Unit 5 Kingston Business Centre, Fullers Way South, Chessington, Surrey, KT9 1HF.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover represents amounts (excluding value added tax) derived from the provision of disaster restoration services.

 
2.3

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, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
33.3%, 20% and over 12 months on cost
Motor vehicles
-
25% on cost
Fixtures and fittings
-
33.3% and 20% on cost
Equipment
-
33.3% on cost

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 3

 


ON SITE CLEANING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.4

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 debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.5

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.

The company has taken advantage of the optional exemption available on transition to FRS 102 which allows lease incentives on leases entered into before the date of transition to the standard 01 June 2022 to continue to be charged over the period to the first market rent review rather than the term of the lease.

 
2.6

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 4

 


ON SITE CLEANING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 9 (2023 - 8).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 June 2023
449,163
114,207
14,294
28,013
605,677


Additions
2,909
-
-
3,310
6,219



At 31 May 2024

452,072
114,207
14,294
31,323
611,896



Depreciation


At 1 June 2023
384,137
33,311
12,340
18,786
448,574


Charge for the year on owned assets
39,353
-
689
7,781
47,823


Charge for the year on financed assets
-
28,553
-
-
28,553



At 31 May 2024

423,490
61,864
13,029
26,567
524,950



Net book value



At 31 May 2024
28,582
52,343
1,265
4,756
86,946



At 31 May 2023
65,026
80,896
1,954
9,227
157,103


5.


Debtors

2024
2023
£
£


Trade debtors
188,312
154,381

Other debtors
50,205
6,599

Prepayments and accrued income
7,802
26,588

Amounts recoverable on contracts
57,598
85,366

303,917
272,934


Page 5

 


ON SITE CLEANING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
62,234
110,015

Corporation tax
-
72,496

Other taxation and social security
26,103
16,767

Obligations under finance lease and hire purchase contracts
8,659
19,050

Other creditors
9,211
1,654

Accruals and deferred income
7,610
22,404

113,817
242,386


Obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.


7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
7,216
15,875

7,216
15,875


Obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.


8.


Commitments under operating leases

At 31 May 2024 the company had future minimum lease payments under non-cancellable operating leases as follows:

2024
2023
£
£


Not later than 1 year
47,763
44,714

Later than 1 year and not later than 5 years
173,071
163,000

Later than 5 years
453
41,203

221,287
248,917


9.


Transactions with the director

At the beginning of the year the company owed the director, S. M. Clinch £759 (2023 - £759). During the year, the company made no advances and received no repayments. As at 31 May 2024, the company owed the director £759 (2023 - £759). No interest was charged on this loan.

 
Page 6