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Company Registration No. SC204166 (Scotland)
CLEANING & WIPING SUPPLIES LTD.
Financial Statements
for the Period from 01 April 2024 to 31 March 2025

CLEANING & WIPING SUPPLIES LTD.

Financial Statements for the period ending 31 March 2025

CLEANING & WIPING SUPPLIES LTD.

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

1. Statutory Information
CLEANING & WIPING SUPPLIES LTD. is a private company, limited by shares, registered in Scotland, registration number SC204166.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

CLEANING & WIPING SUPPLIES LTD.

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

Current Tax
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.
Tangible Fixed Asset Policy
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.Land and buildings – not providedPlant and machinery etc – 25% on reducing balance and 15% on reducing balance

CLEANING & WIPING SUPPLIES LTD.

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

Intangible Asset Policy
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment costs.
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 differences.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 table profits.

CLEANING & WIPING SUPPLIES LTD.

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 20
2024 19
4. Principal Activity
Cleaning & Wiping Supplies Ltd supply janitorial products, work wear & PPE to small and large businesses within the UK.

CLEANING & WIPING SUPPLIES LTD.

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

5. Fixed Assets
Land and buildings Motor Vehicles Fixtures and Fittings Total
Cost or valuation £ £ £ £
At 01/04/2024 654,136 730,965 219,558 1,604,659
Additions - 244,698 6,658 251,356
Disposals - (258,957) - (258,957)
At 31/03/2025 654,136 716,706 226,216 1,597,058
Depreciation
At 01/04/2024 - 245,891 163,675 409,566
Charge for the year - 156,501 14,128 170,629
Disposals - (182,720) - (182,720)
At 31/03/2025 - 219,672 177,803 397,475
Net Book Value
At 31/03/2025 654,136 497,034 48,413 1,199,583
At 31/03/2024 654,136 485,074 55,883 1,195,093