Registered number
08745683
Duct Cleaning Service Limited
Filleted Accounts
31 October 2024
Duct Cleaning Service Limited
Registered number: 08745683
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 31,294 6,420
Current assets
Debtors 4 2,665 2,377
Cash at bank and in hand 4,005 2,986
6,670 5,363
Creditors: amounts falling due within one year 5 (3,301) (3,036)
Net current assets 3,369 2,327
Total assets less current liabilities 34,663 8,747
Creditors: amounts falling due after more than one year 6 (28,925) (7,350)
Provisions for liabilities (5,300) (1,200)
Net assets 438 197
Capital and reserves
Called up share capital 2 2
Profit and loss account 436 195
Shareholders' funds 438 197
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
DM Hardcastle
Director
Approved by the board on 29 May 2025
Duct Cleaning Service Limited
Notes to the Accounts
for the year ended 31 October 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from both is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant machinery and office equipment 25% on written down value
Motor vehicle 25% on written down value
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 November 2023 3,305 24,210 27,515
Additions - 41,050 41,050
Disposals - (24,210) (24,210)
At 31 October 2024 3,305 41,050 44,355
Depreciation
At 1 November 2023 2,631 18,464 21,095
Charge for the year 168 10,262 10,430
On disposals - (18,464) (18,464)
At 31 October 2024 2,799 10,262 13,061
Net book value
At 31 October 2024 506 30,788 31,294
At 31 October 2023 674 5,746 6,420
4 Debtors 2024 2023
£ £
Trade debtors 2,665 1,950
Other debtors - 427
2,665 2,377
5 Creditors: amounts falling due within one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 5,455 -
Taxation and social security costs (2,604) 2,604
Other creditors 450 432
3,301 3,036
6 Creditors: amounts falling due after one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 22,003 -
Other creditors 6,922 7,350
28,925 7,350
7 Other information
Duct Cleaning Service Limited is a private company limited by shares and incorporated in England. Its registered office is:
6 Ennerdale Road
New Farnley
Leeds
West Yorkshire
LS12 5EN
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