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REGISTERED NUMBER: SC293016 (Scotland)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

ABERDEEN CLEANING SERVICES LTD.

ABERDEEN CLEANING SERVICES LTD. (REGISTERED NUMBER: SC293016)

Contents of the Financial Statements
for the Year Ended 30 November 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ABERDEEN CLEANING SERVICES LTD.

Company Information
for the Year Ended 30 November 2024







DIRECTORS: J D Borthwick
J A Borthwick





REGISTERED OFFICE: 31 Summer Street
Aberdeen
AB10 1SB





REGISTERED NUMBER: SC293016 (Scotland)






ABERDEEN CLEANING SERVICES LTD. (REGISTERED NUMBER: SC293016)

Balance Sheet
30 November 2024

2024 2023
as restated
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 451,636 456,168
451,636 456,168

CURRENT ASSETS
Stocks 3,000 3,000
Debtors 6 1,034,504 891,921
Cash at bank - 39,947
1,037,504 934,868
CREDITORS
Amounts falling due within one year 7 682,542 595,844
NET CURRENT ASSETS 354,962 339,024
TOTAL ASSETS LESS CURRENT
LIABILITIES

806,598

795,192

CREDITORS
Amounts falling due after more than one
year

8

(75,960

)

(86,266

)

PROVISIONS FOR LIABILITIES (13,207 ) (3,806 )
NET ASSETS 717,431 705,120

CAPITAL AND RESERVES
Called up share capital 602 602
Retained earnings 716,829 704,518
717,431 705,120

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ABERDEEN CLEANING SERVICES LTD. (REGISTERED NUMBER: SC293016)

Balance Sheet - continued
30 November 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2025 and were signed on its behalf by:





J D Borthwick - Director


ABERDEEN CLEANING SERVICES LTD. (REGISTERED NUMBER: SC293016)

Notes to the Financial Statements
for the Year Ended 30 November 2024


1. STATUTORY INFORMATION

Aberdeen Cleaning Services Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition, has been fully amortised.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - Straight line over 3 years
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - Straight line over 3 years

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

ABERDEEN CLEANING SERVICES LTD. (REGISTERED NUMBER: SC293016)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Previous year end
2023 have been restated to include assets previously expensed.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 219 (2023 - 242 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 750,000
AMORTISATION
At 1 December 2023
and 30 November 2024 750,000
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2023 344,259 352,441 696,700
Additions - 64,306 64,306
Disposals - (26,490 ) (26,490 )
At 30 November 2024 344,259 390,257 734,516
DEPRECIATION
At 1 December 2023 - 240,532 240,532
Charge for year - 56,697 56,697
Eliminated on disposal - (14,349 ) (14,349 )
At 30 November 2024 - 282,880 282,880
NET BOOK VALUE
At 30 November 2024 344,259 107,377 451,636
At 30 November 2023 344,259 111,909 456,168

ABERDEEN CLEANING SERVICES LTD. (REGISTERED NUMBER: SC293016)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade debtors 674,831 605,573
Amounts owed by group undertakings 356,840 280,640
Other debtors 2,833 5,708
1,034,504 891,921

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Bank loans and overdrafts 67,852 12,694
Hire purchase contracts 19,696 28,641
Trade creditors 80,907 51,869
Taxation and social security 349,275 344,862
Other creditors 164,812 157,778
682,542 595,844

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
as restated
£    £   
Bank loans - 7,010
Hire purchase contracts 75,960 79,256
75,960 86,266

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party are the directors by virtue of their shares in Straik Holdings Limited.