Perfectshine Window Cleaning Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

Report to the directors on the preparation of the unaudited statutory accounts of Perfectshine Window Cleaning Ltd for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Perfectshine Window Cleaning Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Perfectshine Window Cleaning Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Perfectshine Window Cleaning Ltd and state those matters that we have agreed to state to the directors of Perfectshine Window Cleaning Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Perfectshine Window Cleaning Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Perfectshine Window Cleaning Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Perfectshine Window Cleaning Ltd . You consider that Perfectshine Window Cleaning Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Perfectshine Window Cleaning Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

17 September 2025

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Perfectshine Window Cleaning Ltd

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: SC256609

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		41,184		30,463
Tangible Assets	5		308,431		256,759

			349,615		287,222
CURRENT ASSETS
Debtors	6	301,836		347,627
Cash at bank and in hand		141,814		147,437

		443,650		495,064
Creditors: Amounts Falling Due Within One Year	7	(280,356 )		(289,900 )

NET CURRENT ASSETS (LIABILITIES)			163,294		205,164

TOTAL ASSETS LESS CURRENT LIABILITIES			512,909		492,386

Creditors: Amounts Falling Due After More Than One Year	8		(44,221 )		(68,621 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(76,598 )		(64,190 )

NET ASSETS			392,090		359,575

CAPITAL AND RESERVES
Called up share capital			105		105
Profit and Loss Account			391,985		359,470

SHAREHOLDERS' FUNDS			392,090		359,575

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Perfectshine Window Cleaning Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 S Kennedy

Director

17 September 2025

The notes on pages 4 to 8 form part of these financial statements.

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Perfectshine Window Cleaning Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Perfectshine Window Cleaning Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC256609 . The registered office is Alma House Blackburn Business Park, Blackburn, Aberdeen, AB21 0PS.

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

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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014,2023 and 2024 is amortised to profit and loss account over its estimated economic life of ten years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Patents and licences. It is amortised to profit and loss account over its estimated economic life of ten years.

2.5. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

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	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	33% on cost

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Perfectshine Window Cleaning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price

including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.8. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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

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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 37 (2024: 35)

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Perfectshine Window Cleaning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill	Patents and licenses	Total
	£	£	£
Cost
As at 1 April 2024	57,110	4,641	61,751
Additions	15,000	-	15,000

As at 31 March 2025	72,110	4,641	76,751

Amortisation
As at 1 April 2024	31,095	193	31,288
Provided during the period	3,815	464	4,279

As at 31 March 2025	34,910	657	35,567

Net Book Value
As at 31 March 2025	37,200	3,984	41,184

As at 1 April 2024	26,015	4,448	30,463

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	222,916	353,722	13,194	12,601	602,433
Additions	16,331	136,137	-	934	153,402
Disposals	-	(70,592 )	-	-	(70,592 )

As at 31 March 2025	239,247	419,267	13,194	13,535	685,243

Depreciation
As at 1 April 2024	147,866	176,044	11,430	10,334	345,674
Provided during the period	20,969	60,309	441	1,756	83,475
Disposals	-	(52,337 )	-	-	(52,337 )

As at 31 March 2025	168,835	184,016	11,871	12,090	376,812

Net Book Value
As at 31 March 2025	70,412	235,251	1,323	1,445	308,431

As at 1 April 2024	75,050	177,678	1,764	2,267	256,759

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	70,351	93,802

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Perfectshine Window Cleaning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	171,929	216,940
Prepayments and accrued income	57,036	67,204
Other debtors	4,043	2,558
Directors' loan accounts	66,190	54,896
Amounts owed by other participating interests	2,638	6,029

	301,836	347,627

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	24,400	24,400
Trade creditors	41,782	44,424
Corporation tax	20,529	36,012
Other taxes and social security	11,363	23,905
VAT	86,383	81,792
Other creditors	80,315	60,417
Accruals and deferred income	5,960	9,638
Directors' loan accounts	9,624	9,312

	280,356	289,900

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	44,221	68,621

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	24,400	24,400
Later than one year and not later than five years	44,221	68,621

	68,621	93,021

	68,621	93,021

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	64,190	64,190
Deferred taxation	12,408	12,408

Balance at 31 March 2025	76,598	76,598

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Perfectshine Window Cleaning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	18,250	20,950
Later than one year and not later than five years	44,104	6,973

	62,354	27,923

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Stewart Gardiner	26,263	42,200	(30,312 )	-	38,151
Mr Steven Kennedy	1,845	10,480	(11,162 )	-	1,163
Mr Ian Kennedy	(9,312 )	9,000	(9,312 )	-	(9,624 )
Mrs Karen Kennedy	26,788	30,000	(29,912 )	-	26,876

The above loan is interest free and has no fixed repayment terms.

13. Related Party Transactions

As at 31 March 2025, there is a loan balance of £73,934 due (2024: £42,399 due from) to a company that is under common control and directorship as Perfectshine Window Cleaning Ltd.

As at 31 March 2025, there is a loan balance of £2,638 due (2024: £6,029) from a company that is under common control and directorship as Perfectshine Window Cleaning Ltd.

This loan is interest free and have no fixed repayment terms.

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