QCC-Quality Cleaning Company Limited

Registered number

06965354

Filleted Accounts

31 July 2025

QCC-Quality Cleaning Company Limited
Registered number:		06965354
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		95,959			88,094

Current assets
Debtors	4	77,142			84,276
Cash at bank and in hand		51,079			101
		128,221			84,377

Creditors: amounts falling due within one year	5	(76,285)			(58,627)

Net current assets			51,936			25,750

Total assets less current liabilities			147,895			113,844

Creditors: amounts falling due after more than one year	6		-			(38,116)

Provisions for liabilities			(23,116)			(16,738)


Net assets			124,779			58,990

Capital and reserves
Called up share capital			1			1
Profit and loss account			124,778			58,989

Shareholder's funds			124,779			58,990

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs S McCarty
Director
Approved by the board on 23 September 2025

QCC-Quality Cleaning Company Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles	25% reducing balance
	Fixtures, fittings, tools and equipment	15% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			20		20


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2024	25,807		108,550		134,357
	Additions	6,335		18,995		25,330
	Disposals	-		(9,200)		(9,200)
	At 31 July 2025	32,142		118,345		150,487

	Depreciation
	At 1 August 2024	16,510		29,753		46,263
	Charge for the year	1,574		13,708		15,282
	On disposals	-		(7,017)		(7,017)
	At 31 July 2025	18,084		36,444		54,528

	Net book value
	At 31 July 2025	14,058		81,901		95,959
	At 31 July 2024	9,297		78,797		88,094


4	Debtors			2025		2024
£					£

	Trade debtors			77,142		84,226
	Other debtors			-		50
				77,142		84,276


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			21,917		22,111
	Obligations under finance lease and hire purchase contracts			12,725		18,414
	Taxation and social security costs			35,123		7,937
	Other creditors			6,520		10,165
				76,285		58,627


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		25,500
	Obligations under finance lease and hire purchase contracts			-		12,616
				-		38,116


7	Other information

	QCC-Quality Cleaning Company Limited is a private company limited by shares and incorporated in England. Its registered office is:
	5b Earls Court
	Prudhoe
	Northumberland
	NE42 6QG