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Registered number: 12871824
Access Cleaning Services Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Harry Walker Accountancy Ltd
The Quay
Plymouth Road
Tavistock
Devon
PL19 8AB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12871824
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 220,877 73,750
Tangible Assets 5 127,283 57,253
348,160 131,003
CURRENT ASSETS
Stocks 6 750 -
Debtors 7 80,409 12,449
Cash at bank and in hand 63,889 35,624
145,048 48,073
Creditors: Amounts Falling Due Within One Year 8 (222,451 ) (74,589 )
NET CURRENT ASSETS (LIABILITIES) (77,403 ) (26,516 )
TOTAL ASSETS LESS CURRENT LIABILITIES 270,757 104,487
Creditors: Amounts Falling Due After More Than One Year 9 (264,359 ) (106,796 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (646 ) (294 )
NET ASSETS/(LIABILITIES) 5,752 (2,603 )
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 5,751 (2,604 )
SHAREHOLDERS' FUNDS 5,752 (2,603)
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For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
On behalf of the board
Mr Mark Shaw
Director
27th March 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Access Cleaning Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12871824 . The registered office is Room 4, Pearl Assurance House, Brook Street, Tavistock, Devon, PL19 0BN.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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% Reducing Balance
Motor Vehicles 20% On Cost
Computer Equipment 20% On Cost
2.5. 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 profit and loss account 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 profit and loss account as incurred.
2.6. 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.
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2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 86 (2023: 67)
86 67
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 75,000
Additions 164,750
As at 30 September 2024 239,750
Amortisation
As at 1 October 2023 1,250
Provided during the period 17,623
As at 30 September 2024 18,873
Net Book Value
As at 30 September 2024 220,877
As at 1 October 2023 73,750
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 2,808 61,190 - 63,998
Additions 10,601 92,661 1,038 104,300
Disposals - (14,623 ) - (14,623 )
As at 30 September 2024 13,409 139,228 1,038 153,675
Depreciation
As at 1 October 2023 714 6,031 - 6,745
Provided during the period 1,710 19,931 200 21,841
Disposals - (2,194 ) - (2,194 )
As at 30 September 2024 2,424 23,768 200 26,392
Net Book Value
As at 30 September 2024 10,985 115,460 838 127,283
As at 1 October 2023 2,094 55,159 - 57,253
6. Stocks
2024 2023
£ £
Stock 750 -
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 74,659 12,140
Other debtors 5,750 309
80,409 12,449
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 22,132 9,080
Trade creditors 944 2
Bank loans and overdrafts 53,327 27,768
Other creditors 96,125 31,775
Taxation and social security 49,923 5,964
222,451 74,589
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9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 91,586 36,290
Bank loans 172,773 70,506
264,359 106,796
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 24,162 9,080
Later than one year and not later than five years 95,710 36,290
119,872 45,370
Less: Finance charges allocated to future periods 6,154 -
113,718 45,370
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Mark Shaw - 32,330 31,427 - 903
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2024 2023
£ £
Mr Mark Shaw 25,000 -
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