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Registered number: 04510261
Parnham Cleaning & Maintenance Services Ltd
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 04510261
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,560 1,919
1,560 1,919
CURRENT ASSETS
Debtors 6 31,224 40,013
Cash at bank and in hand 14,949 3,276
46,173 43,289
Creditors: Amounts Falling Due Within One Year 7 (41,784 ) (37,071 )
NET CURRENT ASSETS (LIABILITIES) 4,389 6,218
TOTAL ASSETS LESS CURRENT LIABILITIES 5,949 8,137
PROVISIONS FOR LIABILITIES
Deferred Taxation (296 ) (365 )
NET ASSETS 5,653 7,772
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account 5,650 7,769
SHAREHOLDERS' FUNDS 5,653 7,772
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 B Parnham
Director
11 July 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Parnham Cleaning & Maintenance Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04510261 . The registered office is 550 Valley Road, Basford, Nottingham, Nottinghamshire, NG5 1JJ.
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 the profit and loss account over its estimated economic life of .... 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 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33.33% Reducing Balance
2.5. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
Page 2
Page 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 12,000
As at 31 October 2024 12,000
Amortisation
As at 1 November 2023 12,000
As at 31 October 2024 12,000
Net Book Value
As at 31 October 2024 -
As at 1 November 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2023 5,121 3,541 190 500 9,352
Disposals (264 ) - - (180 ) (444 )
As at 31 October 2024 4,857 3,541 190 320 8,908
Depreciation
As at 1 November 2023 4,292 2,554 144 443 7,433
Provided during the period 125 148 7 20 300
Disposals (179 ) - (50 ) (156 ) (385 )
As at 31 October 2024 4,238 2,702 101 307 7,348
Net Book Value
As at 31 October 2024 619 839 89 13 1,560
As at 1 November 2023 829 987 46 57 1,919
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 31,224 40,013
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Page 4
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 40 2,368
Other taxes and social security 672 384
Pension control 164 131
Accruals and deferred income 14 14
Directors' loan accounts 25,353 18,633
Amounts owed to group undertakings 15,541 15,541
41,784 37,071
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
Page 4