Incredible Window Cleaning Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08723865

Incredible Window Cleaning Limited

Filleted Financial Statements

31 October 2024

Incredible Window Cleaning Limited

Financial Statements

Year ended 31 October 2024

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	3

Incredible Window Cleaning Limited

Officers and Professional Advisers

The board of directors	Mr P W Roach
	Mrs J Roach
	Mr D G Froude
	Mr D G Yates

Registered office	Leonard House
	308 Winwick Road
	Warrington
	Cheshire
	WA2 8JE

Auditor	Riverside Accountancy Lancaster Limited
	Chartered accountants & statutory auditor
	Suite 2, 2 Mannin Way
	Lancaster Business Park
	Caton Road
	Lancaster
	LA1 3SU

Bankers	LLoyds Bank PLC
	1st Floor
	5 St Pauls Square
	Old Hall Street
	Liverpool
	L3 9SJ

Consultant accountant	Moors Andrew Thomas Private Client Limited
	94 Wilderspool Causeway
	Warrington
	Cheshire
	WA4 6PU

Incredible Window Cleaning Limited

Statement of Financial Position

31 October 2024

	2024	2023
Note	£	£

Fixed assets

Tangible assets	6	224,672	218,270

Current assets

Debtors	7	1,556,267	1,377,815

Creditors: amounts falling due within one year	8	1,208,424	1,103,514
		------------	------------
Net current assets		347,843	274,301
		---------	---------
Total assets less current liabilities		572,515	492,571

Creditors: amounts falling due after more than one year	9	55,105	64,934

Provisions	48,943	22,024
	---------	---------
Net assets	468,467	405,613
	---------	---------

Capital and reserves

Called up share capital	10	100	100
Profit and loss account		468,367	405,513
		---------	---------
Shareholders funds		468,467	405,613
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 13 August 2025 , and are signed on behalf of the board by:

Mr P W Roach

Director

Company registration number: 08723865

Incredible Window Cleaning Limited

Notes to the Financial Statements

Year ended 31 October 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Leonard House, 308 Winwick Road, Warrington, Cheshire, WA2 8JE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit and loss. The financial statements are prepared in sterling, which is the functional currency of the entity. The financial statements have been rounded to the nearest £1.

Accounting period

The accounting period is made up of 13 four weekly periods, ending on the Sunday on or immediately prior to 31 October, in each year.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% straight line
Motor vehicles	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units .

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised .

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 30 (2023: 30 ).

5. Consolidated financial statements

The company forms part of the consolidated financial statements for IDG Holdings Limited.

The consolidated financial statements can be found at the parent registered office, Leonard House, 308 Winwick Road, Warrington, Cheshire, WA2 8JE.

6. Tangible assets

	Fixtures and fittings	Motor vehicles	Total
	£	£	£
Cost
At 1 November 2023	6,048	487,210	493,258
Additions	5,370	83,202	88,572
Disposals	–	( 80,966)	( 80,966)
	--------	---------	---------
At 31 October 2024	11,418	489,446	500,864
	--------	---------	---------
Depreciation
At 1 November 2023	3,160	271,828	274,988
Charge for the year	963	81,207	82,170
Disposals	–	( 80,966)	( 80,966)
	--------	---------	---------
At 31 October 2024	4,123	272,069	276,192
	--------	---------	---------
Carrying amount
At 31 October 2024	7,295	217,377	224,672
	--------	---------	---------
At 31 October 2023	2,888	215,382	218,270
	--------	---------	---------

7. Debtors

	2024	2023
	£	£
Trade debtors	369,400	212,708
Amounts owed by group undertakings and undertakings in which the company has a participating interest	951,230	863,049
Other debtors	235,637	302,058
	------------	------------
	1,556,267	1,377,815
	------------	------------

8. Creditors: amounts falling due within one year

	2024	2023
	£	£
Bank loans and overdrafts	20,269	18,593
Trade creditors	119,444	65,860
Amounts owed to group undertakings and undertakings in which the company has a participating interest	802,645	840,709
Corporation tax	1,232	–
Social security and other taxes	69,610	74,017
Other creditors	195,224	104,335
	------------	------------
	1,208,424	1,103,514
	------------	------------

9. Creditors: amounts falling due after more than one year

	2024	2023
	£	£
Other creditors	55,105	64,934
	--------	--------

10. Called up share capital

Issued, called up and fully paid

	2024		2023
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

11. Financial commitments, guarantees and contingencies.

A Deed of Guarantee and Indemnity was granted to Lloyds Bank Commercial Finance Limited in respect of the company and its fellow subsidiary, In Depth Services (Cleaning) Limited on 16th October 2013. T,he balance outstanding on In Depth Services (Cleaning) Limited's account was a credit balance of £776,677 (2023 £912,006).

12. Events after the end of the reporting period

After the year end, dividends totalling £ 75,000 were declared and paid to its parent company.

13. Summary audit opinion

The auditor's report dated 15 August 2025 was unqualified .

The senior statutory auditor was Penelope Bowden ACA , for and on behalf of Riverside Accountancy Lancaster Limited .

14. Related party transactions

The company is a wholly owned subsidiary of IDG Holdings Limited and as such has taken advantage of the exemption permitted by Section 33 not to provide disclosures of transactions entered into with other wholly owned members of the group.

15. Controlling party

The company is a 100% subsidiary of IDG Holdings Company Limited . The ultimate controlling party is Mr P Roach from his shareholding in the group company.