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Registration number: 04520529

Direct Cleaning Services (Leeds) Ltd

Annual Report and Unaudited Financial Statements

For The Year Ended 30 September 2024

 

Direct Cleaning Services (Leeds) Ltd

Contents

Balance Sheet

1

Notes to the Financial Statements

2 to 5

 

Direct Cleaning Services (Leeds) Ltd

(Registration number: 04520529)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

           

Fixed assets

   

 

Tangible assets

5

 

242

 

1,534

Current assets

   

 

Stocks

6

3,368

 

3,099

 

Debtors

7

93,472

 

119,244

 

Cash at bank and in hand

 

28,199

 

26,740

 

 

125,039

 

149,083

 

Creditors: Amounts falling due within one year

8

(51,945)

 

(53,887)

 

Net current assets

   

73,094

 

95,196

Total assets less current liabilities

   

73,336

 

96,730

Creditors: Amounts falling due after more than one year

8

 

(7,586)

 

(20,598)

Net assets

   

65,750

 

76,132

Capital and reserves

   

 

Called up share capital

1

 

1

 

Profit and loss account

65,749

 

76,131

 

Total equity

   

65,750

 

76,132

For the financial 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 June 2025
 

.........................................
Mr G Brown
Director

 

Direct Cleaning Services (Leeds) Ltd

Notes to the Financial Statements For The Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
17 Poplar View
New Farnley
Leeds
West Yorkshire
LS12 6LP

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency is £ Sterling

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when, the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

25% straight line

Other property,plant and equipment

25% straight line

 

Direct Cleaning Services (Leeds) Ltd

Notes to the Financial Statements For The Year Ended 30 September 2024

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

Direct Cleaning Services (Leeds) Ltd

Notes to the Financial Statements For The Year Ended 30 September 2024

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 32 (2023 - 45).

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 October 2023

150,000

150,000

Disposals

(150,000)

(150,000)

At 30 September 2024

-

-

Amortisation

At 1 October 2023

150,000

150,000

Amortisation eliminated on disposals

(150,000)

(150,000)

At 30 September 2024

-

-

Carrying amount

At 30 September 2024

-

-

5

Tangible assets

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 October 2023

11,299

62,393

73,692

Disposals

-

(55,906)

(55,906)

At 30 September 2024

11,299

6,487

17,786

Depreciation

At 1 October 2023

11,214

60,944

72,158

Charge for the year

85

1,207

1,292

Eliminated on disposal

-

(55,906)

(55,906)

At 30 September 2024

11,299

6,245

17,544

Carrying amount

At 30 September 2024

-

242

242

At 30 September 2023

85

1,449

1,534

 

Direct Cleaning Services (Leeds) Ltd

Notes to the Financial Statements For The Year Ended 30 September 2024

6

Stocks

2024
£

2023
£

Other inventories

3,368

3,099

7

Debtors

Current

2024
£

2023
£

Trade debtors

92,096

109,757

Other debtors

1,376

9,487

 

93,472

119,244

8

Creditors

2024
£

2023
£

Due within one year

Loans and borrowings

10,048

10,648

Taxation and social security

28,534

30,198

Other creditors

13,363

13,041

51,945

53,887

Due after one year

Loans and borrowings

7,586

20,598