Hygienic Cleaning Company (UK) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 00838020 (England and Wales)

HYGIENIC CLEANING COMPANY (UK) LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

Mrs J Lavenia

Mrs T Stokes

Mr G Lavenia

REGISTERED OFFICE:

New Road

Pershore

Worcestershire

WR10 1BY

REGISTERED NUMBER:

00838020 (England and Wales)

ACCOUNTANTS:

Gardiner Fosh

Chartered Accountants

31 St John's

Worcester

Worcestershire

WR2 5AG

BANKERS:

NatWest

PO Box 4479

Birmingham

B4 6DP

FIXED ASSETS

Tangible assets

4

414,086

576,338

CURRENT ASSETS

Stocks

9,350

22,108

Debtors

5

326,804

360,292

Cash at bank and in hand

179,321

583,760

515,475

966,160

CREDITORS

Amounts falling due within one year

6

405,824

537,633

NET CURRENT ASSETS

109,651

428,527

TOTAL ASSETS LESS CURRENT LIABILITIES

523,737

1,004,865

PROVISIONS FOR LIABILITIES

7

32,200

34,585

NET ASSETS

491,537

970,280

CAPITAL AND RESERVES

Called up share capital

8

11,000

Retained earnings

480,537

959,280

SHAREHOLDERS' FUNDS

10

491,537

970,280

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2025 and were signed on its behalf by:

Mrs J Lavenia - Director

1.	STATUTORY INFORMATION

Hygienic Cleaning Company (UK) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has been only partially completed at the balance sheet date, turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost of buildings

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.

Taxation

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.

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 difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

COST

At 1 April 2024

455,020

59,864

15,337

241,102

771,323

Additions

-

3,502

2,960

48,521

54,983

Disposals

(156,190

)

-

(10,500

)

(166,690

)

At 31 March 2025

298,830

63,366

18,297

279,123

659,616

DEPRECIATION

At 1 April 2024

32,455

43,576

12,404

106,550

194,985

Charge for year

4,946

6,203

1,574

55,823

68,546

Eliminated on disposal

(11,701

)

-

(6,300

)

(18,001

)

At 31 March 2025

25,700

49,779

13,978

156,073

245,530

NET BOOK VALUE

At 31 March 2025

273,130

13,587

4,319

123,050

414,086

At 31 March 2024

422,565

16,288

2,933

134,552

576,338

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

247,820

338,141

Other debtors

78,984

22,151

326,804

360,292

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

9,774

20,813

Amounts owed to group undertakings

51,021

235,000

Taxation and social security

322,576

258,263

Other creditors

22,453

23,557

405,824

537,633

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

Accelerated capital allowances

32,200

34,585

Deferred

tax

£

Balance at 1 April 2024

34,585

Accelerated capital allowances

(2,385

)

Balance at 31 March 2025

32,200

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

11,000

Ordinary

1.00

11,000

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Spry Group Limited.

10.	RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

2025

2024

£

Profit for the financial year

521,257

404,640

Dividends

(1,000,000

)

(470,000

)

Payments to acquire own shares

-

(400,000

)

Net reduction of shareholders' funds

(478,743

)

(465,360

)

Opening shareholders' funds

970,280

1,435,640

Closing shareholders' funds

491,537

970,280