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Registration number: 04832632

Active Cleaning Contractors Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

Active Cleaning Contractors Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3 to 8

 

Active Cleaning Contractors Limited

Company Information

Directors

Mrs C Manning

Mr J Manning

Registered office

Orchard House Orchard Waye
Uxbridge
Middlesex
UB8 2BP

Accountants

Sterling Grove Accountants Limited
Chartered Certified AccountantsFawley House
2 Regatta Place
Marlow Road
Bourne End
Buckinghamshire
SL8 5TD

 

Active Cleaning Contractors Limited

(Registration number: 04832632)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

5

11,894

17,963

Investments

6

127,163

88,935

 

139,057

106,898

Current assets

 

Debtors

7

314,302

400,657

Cash at bank and in hand

 

628,300

541,115

 

942,602

941,772

Creditors: Amounts falling due within one year

8

(282,278)

(110,447)

Net current assets

 

660,324

831,325

Net assets

 

799,381

938,223

Capital and reserves

 

Called up share capital

100

100

Retained earnings

799,281

938,123

Shareholders' funds

 

799,381

938,223

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 Board on 20 June 2025 and signed on its behalf by:
 

.........................................
Mr J Manning
Director

 

Active Cleaning Contractors Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

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:
Orchard House Orchard Waye
Uxbridge
Middlesex
UB8 2BP

These financial statements were authorised for issue by the Board on 20 June 2025.

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.

Group accounts not prepared

The Company is part of a small group. The company has taken advantage of the exemption provided by section 398 of the Companies Act and has not prepared group accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Government grants

Government grants are recognised under the accrual model of grant recognition. This model requires the grant to be classified as either a revenue-based grant or a capital-based grant.

Government grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises expenses for the related costs for which the grants are intended to compensate.

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.

 

Active Cleaning Contractors Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

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

Fixture and fittings

25% straight line

Motor vehicles

25% straight line

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

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.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

 

Active Cleaning Contractors Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Asset class

Amortisation method and rate

Goodwill

4 years

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

 

Active Cleaning Contractors Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 138 (2024 - 152).

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 April 2024

528,538

528,538

At 31 March 2025

528,538

528,538

Amortisation

At 1 April 2024

528,538

528,538

At 31 March 2025

528,538

528,538

Carrying amount

At 31 March 2025

-

-

5

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2024

16,646

135,045

151,691

Additions

722

-

722

Disposals

-

(16,902)

(16,902)

At 31 March 2025

17,368

118,143

135,511

Depreciation

At 1 April 2024

16,646

117,082

133,728

Charge for the year

-

6,791

6,791

Eliminated on disposal

-

(16,902)

(16,902)

At 31 March 2025

16,646

106,971

123,617

Carrying amount

At 31 March 2025

722

11,172

11,894

At 31 March 2024

-

17,963

17,963

 

Active Cleaning Contractors Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

6

Investments

2025
£

2024
£

Investments in subsidiaries

127,163

88,935

Subsidiaries

£

Cost or valuation

At 1 April 2024

736,937

Disposals

(446,062)

At 31 March 2025

290,875

Provision

At 1 April 2024

648,002

Charge for year

(38,228)

Eliminated on disposals

(446,062)

At 31 March 2025

163,712

Carrying amount

At 31 March 2025

127,163

At 31 March 2024

88,935

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

All subsidiaries are incorporated in England.

The principal activity of Astral Cleaning Services Limited is cleaning. At 31 March 2025 the company had capital and reserves of £127,163


 

Undertaking

Holding

Proportion of voting rights and shares held

     

2025

2024

Subsidiary undertakings

Astral Cleaning Services Limited

Ordinary

100%

100%

         
 

Active Cleaning Contractors Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

7

Debtors

Current

2025
£

2024
£

Trade debtors

260,677

280,572

Other debtors

53,625

120,085

 

314,302

400,657

8

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Trade creditors

59,001

11,743

Taxation and social security

113,065

91,921

Accruals and deferred income

4,000

4,000

Other creditors

106,212

2,783

282,278

110,447

9

Related party transactions

Summary of transactions with subsidiaries

Management charges of £50,000 (2024: £120,000) were received from subsidiaries during the year.

Dividends of £50,000 (2024: £50,000) were received from subsidiaries during the year.

The company owed £43,355 (2024: Nil) to its subsidiaries at the year end.