Anlaby Office Cleaning Services Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

1. General Information

Anlaby Office Cleaning Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04158878 . The registered office is Suite 2 The Point, Mayfield Road, Ilkley, West Yorkshire, LS29 8FL.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being

amortised evenly over its estimated useful life of ten years.

2.4. Tangible Fixed Assets and Depreciation

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:

Freehold	2% on cost less 95% residual value
Plant & Machinery	15% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	15% on reducing balance
Computer Equipment	15% on reducing balance

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.

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 income statement 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 income statement as incurred.

2.7. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Anlaby Office Cleaning Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

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 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	30,000

As at 31 March 2025	30,000

Amortisation
As at 1 April 2024	30,000

As at 31 March 2025	30,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Investment Property

	2025
	£
Fair Value
As at 1 April 2024	175,982
Additions	32,570

As at 31 March 2025	208,552

6. Stocks

	2025	2024
	£	£
Stock	1,200	811

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Anlaby Office Cleaning Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	135,935	418,551
Amounts owed by group undertakings	1,505,951	1,599,578
Other debtors	387,065	443,989

	2,028,951	2,462,118

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	21,829	-
Trade creditors	69,603	41,303
Amounts owed to group undertakings	224,615	-
Other creditors	1,748,155	2,435,034
Taxation and social security	175,278	163,286

	2,239,480	2,639,623

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	89,045	17,535

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	21,829	-
Later than one year and not later than five years	89,045	17,535

	110,874	17,535

	110,874	17,535

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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Anlaby Office Cleaning Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

12. Related Party Transactions

Anlaby Window Cleaning Services Limited

Under common control

As at the balance sheet date the amount owed by the related party was £565,317 (2024: £923,728)

Anlaby Cleaning Services (Partnership)

Under common control

As at the balance sheet date the amount owed by the related party was £491,834 (2024: £484,428)

Anlaby Holdings Limited

Under common control

As at the balance sheet date the amount owed by the related party was £448,800 (2024: £0)

Tracked Access Platforms Ltd

Under common control

As at the balance sheet date the amount owed to the related party was £181,288 (2024: £216,432 owed by the related party)

Java Joe Coffee House Limited

Under common control

As at the balance sheet date the amount owed to related party was £43,327 (2024: £25,010)

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets			64,911		433,735
Investment Properties	5		208,552		175,982

			273,463		609,717
CURRENT ASSETS
Stocks	6	1,200		811
Debtors	7	2,028,951		2,462,118
Cash at bank and in hand		7,901,347		7,285,720

		9,931,498		9,748,649
Creditors: Amounts Falling Due Within One Year	8	(2,239,480 )		(2,639,623 )

NET CURRENT ASSETS (LIABILITIES)			7,692,018		7,109,026

TOTAL ASSETS LESS CURRENT LIABILITIES			7,965,481		7,718,743

Creditors: Amounts Falling Due After More Than One Year	9		(89,045 )		(17,535 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(35,262 )		(82,410 )

NET ASSETS			7,841,174		7,618,798

CAPITAL AND RESERVES
Called up share capital	11		2		2
Income Statement			7,841,172		7,618,796

SHAREHOLDERS' FUNDS			7,841,174		7,618,798