2024-02-292025-02-282025-02-28falseSC246704C HANLON FACILITIES MANAGEMENT LTD2025-08-13falseiso4217:GBPxbrli:pureSC2467042024-02-28SC2467042025-02-28SC2467042024-02-292025-02-28SC2467042023-02-28SC2467042024-02-28SC2467042023-03-012024-02-28SC246704bus:SmallEntities2024-02-292025-02-28SC246704bus:AuditExempt-NoAccountantsReport2024-02-292025-02-28SC246704bus:FullAccounts2024-02-292025-02-28SC246704bus:PrivateLimitedCompanyLtd2024-02-292025-02-28SC246704core:WithinOneYear2025-02-28SC246704core:AfterOneYear2025-02-28SC246704core:WithinOneYear2024-02-28SC246704core:AfterOneYear2024-02-28SC246704core:ShareCapital2025-02-28SC246704core:SharePremium2025-02-28SC246704core:RevaluationReserve2025-02-28SC246704core:OtherReservesSubtotal2025-02-28SC246704core:RetainedEarningsAccumulatedLosses2025-02-28SC246704core:ShareCapital2024-02-28SC246704core:SharePremium2024-02-28SC246704core:RevaluationReserve2024-02-28SC246704core:OtherReservesSubtotal2024-02-28SC246704core:RetainedEarningsAccumulatedLosses2024-02-28SC246704core:LandBuildings2025-02-28SC246704core:PlantMachinery2025-02-28SC246704core:Vehicles2025-02-28SC246704core:FurnitureFittings2025-02-28SC246704core:OfficeEquipment2025-02-28SC246704core:NetGoodwill2025-02-28SC246704core:IntangibleAssetsOtherThanGoodwill2025-02-28SC246704core:ListedExchangeTraded2025-02-28SC246704core:UnlistedNon-exchangeTraded2025-02-28SC246704core:LandBuildings2024-02-28SC246704core:PlantMachinery2024-02-28SC246704core:Vehicles2024-02-28SC246704core:FurnitureFittings2024-02-28SC246704core:OfficeEquipment2024-02-28SC246704core:NetGoodwill2024-02-28SC246704core:IntangibleAssetsOtherThanGoodwill2024-02-28SC246704core:ListedExchangeTraded2024-02-28SC246704core:UnlistedNon-exchangeTraded2024-02-28SC246704core:LandBuildings2024-02-292025-02-28SC246704core:PlantMachinery2024-02-292025-02-28SC246704core:Vehicles2024-02-292025-02-28SC246704core:FurnitureFittings2024-02-292025-02-28SC246704core:OfficeEquipment2024-02-292025-02-28SC246704core:NetGoodwill2024-02-292025-02-28SC246704core:IntangibleAssetsOtherThanGoodwill2024-02-292025-02-28SC246704core:ListedExchangeTraded2024-02-292025-02-28SC246704core:UnlistedNon-exchangeTraded2024-02-292025-02-28SC246704core:MoreThanFiveYears2024-02-292025-02-28SC246704core:Non-currentFinancialInstruments2025-02-28SC246704core:Non-currentFinancialInstruments2024-02-28SC246704dpl:CostSales2024-02-292025-02-28SC246704dpl:DistributionCosts2024-02-292025-02-28SC246704core:LandBuildings2024-02-292025-02-28SC246704core:PlantMachinery2024-02-292025-02-28SC246704core:Vehicles2024-02-292025-02-28SC246704core:FurnitureFittings2024-02-292025-02-28SC246704core:OfficeEquipment2024-02-292025-02-28SC246704dpl:AdministrativeExpenses2024-02-292025-02-28SC246704core:NetGoodwill2024-02-292025-02-28SC246704core:IntangibleAssetsOtherThanGoodwill2024-02-292025-02-28SC246704dpl:GroupUndertakings2024-02-292025-02-28SC246704dpl:ParticipatingInterests2024-02-292025-02-28SC246704dpl:GroupUndertakingscore:ListedExchangeTraded2024-02-292025-02-28SC246704core:ListedExchangeTraded2024-02-292025-02-28SC246704dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-02-292025-02-28SC246704core:UnlistedNon-exchangeTraded2024-02-292025-02-28SC246704dpl:CostSales2023-03-012024-02-28SC246704dpl:DistributionCosts2023-03-012024-02-28SC246704core:LandBuildings2023-03-012024-02-28SC246704core:PlantMachinery2023-03-012024-02-28SC246704core:Vehicles2023-03-012024-02-28SC246704core:FurnitureFittings2023-03-012024-02-28SC246704core:OfficeEquipment2023-03-012024-02-28SC246704dpl:AdministrativeExpenses2023-03-012024-02-28SC246704core:NetGoodwill2023-03-012024-02-28SC246704core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-28SC246704dpl:GroupUndertakings2023-03-012024-02-28SC246704dpl:ParticipatingInterests2023-03-012024-02-28SC246704dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-28SC246704core:ListedExchangeTraded2023-03-012024-02-28SC246704dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-28SC246704core:UnlistedNon-exchangeTraded2023-03-012024-02-28SC246704core:NetGoodwill2025-02-28SC246704core:IntangibleAssetsOtherThanGoodwill2025-02-28SC246704core:LandBuildings2025-02-28SC246704core:PlantMachinery2025-02-28SC246704core:Vehicles2025-02-28SC246704core:FurnitureFittings2025-02-28SC246704core:OfficeEquipment2025-02-28SC246704core:AfterOneYear2025-02-28SC246704core:WithinOneYear2025-02-28SC246704core:ListedExchangeTraded2025-02-28SC246704core:UnlistedNon-exchangeTraded2025-02-28SC246704core:ShareCapital2025-02-28SC246704core:SharePremium2025-02-28SC246704core:RevaluationReserve2025-02-28SC246704core:OtherReservesSubtotal2025-02-28SC246704core:RetainedEarningsAccumulatedLosses2025-02-28SC246704core:NetGoodwill2024-02-28SC246704core:IntangibleAssetsOtherThanGoodwill2024-02-28SC246704core:LandBuildings2024-02-28SC246704core:PlantMachinery2024-02-28SC246704core:Vehicles2024-02-28SC246704core:FurnitureFittings2024-02-28SC246704core:OfficeEquipment2024-02-28SC246704core:AfterOneYear2024-02-28SC246704core:WithinOneYear2024-02-28SC246704core:ListedExchangeTraded2024-02-28SC246704core:UnlistedNon-exchangeTraded2024-02-28SC246704core:ShareCapital2024-02-28SC246704core:SharePremium2024-02-28SC246704core:RevaluationReserve2024-02-28SC246704core:OtherReservesSubtotal2024-02-28SC246704core:RetainedEarningsAccumulatedLosses2024-02-28SC246704core:NetGoodwill2023-02-28SC246704core:IntangibleAssetsOtherThanGoodwill2023-02-28SC246704core:LandBuildings2023-02-28SC246704core:PlantMachinery2023-02-28SC246704core:Vehicles2023-02-28SC246704core:FurnitureFittings2023-02-28SC246704core:OfficeEquipment2023-02-28SC246704core:AfterOneYear2023-02-28SC246704core:WithinOneYear2023-02-28SC246704core:ListedExchangeTraded2023-02-28SC246704core:UnlistedNon-exchangeTraded2023-02-28SC246704core:ShareCapital2023-02-28SC246704core:SharePremium2023-02-28SC246704core:RevaluationReserve2023-02-28SC246704core:OtherReservesSubtotal2023-02-28SC246704core:RetainedEarningsAccumulatedLosses2023-02-28SC246704core:AfterOneYear2024-02-292025-02-28SC246704core:WithinOneYear2024-02-292025-02-28SC246704core:Non-currentFinancialInstrumentscore:CostValuation2024-02-292025-02-28SC246704core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-292025-02-28SC246704core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-292025-02-28SC246704core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-292025-02-28SC246704core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-292025-02-28SC246704core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-292025-02-28SC246704core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-292025-02-28SC246704core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-292025-02-28SC246704core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-292025-02-28SC246704core:Non-currentFinancialInstrumentscore:CostValuation2025-02-28SC246704core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-02-28SC246704core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-02-28SC246704core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-02-28SC246704core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-02-28SC246704core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-02-28SC246704core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-02-28SC246704core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-02-28SC246704core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-02-28SC246704core:Non-currentFinancialInstrumentscore:CostValuation2024-02-28SC246704core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-28SC246704core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-28SC246704core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-28SC246704core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-28SC246704core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-28SC246704core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-28SC246704core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-28SC246704core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-28SC246704bus:Director12024-02-292025-02-28SC246704bus:Director22024-02-292025-02-28SC246704bus:Director32024-02-292025-02-28

C HANLON FACILITIES MANAGEMENT LTD

Registered Number
SC246704
(Scotland)

Unaudited Financial Statements for the Period ended
28 February 2025

C HANLON FACILITIES MANAGEMENT LTD
Company Information
for the period from 29 February 2024 to 28 February 2025

Directors

DEVLIN, Neil
KAWA, Ajay
KUMAR, Rajinder

Registered Address

Calder House Ellismuir Way
Uddingston
Glasgow
G71 5PW

Registered Number

SC246704 (Scotland)
C HANLON FACILITIES MANAGEMENT LTD
Balance Sheet as at
28 February 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets32,850,0002,850,000
2,850,0002,850,000
Current assets
Stocks4-1,000,000
Debtors401,195935,321
Cash at bank and on hand127,778285,408
528,9732,220,729
Creditors amounts falling due within one year5(618,371)(3,152,785)
Net current assets (liabilities)(89,398)(932,056)
Total assets less current liabilities2,760,6021,917,944
Creditors amounts falling due after one year6(4,696,698)(4,644,537)
Net assets(1,936,096)(2,726,593)
Capital and reserves
Called up share capital155155
Other reserves4545
Profit and loss account(1,936,296)(2,726,793)
Shareholders' funds(1,936,096)(2,726,593)
The financial statements were approved and authorised for issue by the Board of Directors on 13 August 2025, and are signed on its behalf by:
KUMAR, Rajinder
Director
Registered Company No. SC246704
C HANLON FACILITIES MANAGEMENT LTD
Notes to the Financial Statements
for the period ended 28 February 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year100199
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 29 February 242,850,0002,850,000
At 28 February 252,850,0002,850,000
Net book value
At 28 February 252,850,0002,850,000
At 28 February 242,850,0002,850,000
4.Stocks

2025

2024

££
Work in progress-1,000,000
Total-1,000,000
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables618,3713,048,310
Bank borrowings and overdrafts-27
Taxation and social security-87,861
Other creditors-16,587
Total618,3713,152,785
6.Creditors: amounts due after one year

2025

2024

££
Other creditors4,696,6984,644,537
Total4,696,6984,644,537
7.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts-213,661