Registered number
09454432
Sparkle Cleaning Macclesfield Limited
Report and Accounts
31 March 2025
Sparkle Cleaning Macclesfield Limited
Registered number: 09454432
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 36,096 17,321
Current assets
Debtors 4 101,906 52,972
Cash at bank and in hand 151,706 126,738
253,612 179,710
Creditors: amounts falling due within one year 5 (83,327) (49,901)
Net current assets 170,285 129,809
Total assets less current liabilities 206,381 147,130
Creditors: amounts falling due after more than one year 6 (3,524) (6,250)
Net assets 202,857 140,880
Capital and reserves
Called up share capital 100 100
Profit and loss account 202,757 140,780
Shareholders' funds 202,857 140,880
The directors are 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 directors acknowledge their 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.
S Buck
Director
Approved by the board on 6 June 2025
Sparkle Cleaning Macclesfield Limited
Notes to the Accounts
for the year ended 31 March 2025
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.
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 the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Motor vehicles 25% writing down
Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, 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. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 11 10
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2024 750 29,491 30,241
Additions - 32,195 32,195
Disposals - (7,800) (7,800)
At 31 March 2025 750 53,886 54,636
Depreciation
At 1 April 2024 650 12,270 12,920
Charge for the year 25 12,007 12,032
On disposals - (6,412) (6,412)
At 31 March 2025 675 17,865 18,540
Net book value
At 31 March 2025 75 36,021 36,096
At 31 March 2024 100 17,221 17,321
4 Debtors 2025 2024
£ £
Trade debtors 101,906 52,242
Other debtors - 730
101,906 52,972
5 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 3,000 3,000
Corporation tax 32,450 23,111
Other taxes and social security costs 4,670 3,240
Other creditors 43,207 20,550
83,327 49,901
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 3,524 6,250
7 Other information
Sparkle Cleaning Macclesfield Limited is a private company limited by shares and incorporated in England. Its registered office is:
13 Amberley Road
Macclesfield
Cheshire
SK11 8LY
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