A&R Contract Cleaning Specialist Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08764651 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

A&R CONTRACT CLEANING SPECIALIST LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Davies

Ms C L Stanford

REGISTERED OFFICE:

Unit 49

Tondu Enterprise Centre

Bryn Road

Bridgend

Mid Glamorgan

CF32 9BS

REGISTERED NUMBER:

08764651 (England and Wales)

ACCOUNTANTS:

DAVID WRIGHT ACCOUNTANTS LIMITED

Unit 10

Bridgend Business Park

Bennett Street

Bridgend

Glamorgan

CF31 3SH

FIXED ASSETS

Intangible assets

4

20,996

22,747

Tangible assets

5

289,456

176,157

310,452

198,904

CURRENT ASSETS

Stocks

2,000

Debtors

6

1,747,378

1,607,342

Cash at bank and in hand

266,756

502,635

2,016,134

2,111,977

CREDITORS

Amounts falling due within one year

7

635,775

488,774

NET CURRENT ASSETS

1,380,359

1,623,203

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,690,811

1,822,107

CREDITORS

Amounts falling due after more than one year

8

(209,802

)

(186,078

)

PROVISIONS FOR LIABILITIES

(51,256

)

(22,024

)

NET ASSETS

1,429,753

1,614,005

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

1,429,653

1,613,905

SHAREHOLDERS' FUNDS

1,429,753

1,614,005

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 29 September 2025 and were signed on its behalf by:

A Davies - Director

1.	STATUTORY INFORMATION

A&R Contract Cleaning Specialist 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill was initially acquired in 2014 at a cost of £20,000 and is being amortised over its estimated useful economic life of 20 years at a rate of 5% straight line.

Additional goodwill was acquired in 2016 at a cost of £11,000 and is being amortised over its estimated useful economic life of 5 years at a rate of 20% straight line.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 340 (2023 - 363 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

COST

At 1 January 2024

and 31 December 2024

31,000

16,030

47,030

AMORTISATION

At 1 January 2024

21,083

3,200

24,283

Charge for year

1,000

751

1,751

At 31 December 2024

22,083

3,951

26,034

NET BOOK VALUE

At 31 December 2024

8,917

12,079

20,996

At 31 December 2023

9,917

12,830

22,747

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

364,257

Additions

217,998

At 31 December 2024

582,255

DEPRECIATION

At 1 January 2024

188,100

Charge for year

104,699

At 31 December 2024

292,799

NET BOOK VALUE

At 31 December 2024

289,456

At 31 December 2023

176,157

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2024

203,310

Additions

157,395

At 31 December 2024

360,705

DEPRECIATION

At 1 January 2024

90,005

Charge for year

77,041

At 31 December 2024

167,046

NET BOOK VALUE

At 31 December 2024

193,659

At 31 December 2023

113,305

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

Trade debtors

788,956

655,986

Other debtors

958,422

951,356

1,747,378

1,607,342

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

Bank loans and overdrafts

42,217

41,381

Hire purchase contracts

106,069

21,998

Trade creditors

67,053

24,356

Taxation and social security

399,387

388,876

Other creditors

21,049

12,163

635,775

488,774

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/24

31/12/23

£

Bank loans

17,627

59,843

Hire purchase contracts

192,175

126,235

209,802

186,078

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/12/24

31/12/23

£

Bank loans

59,844

101,224

At 31 December 2024, bank loans of £59,844 were subject to a registered debenture that formed security.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

31/12/24

31/12/23

£

A Davies

Balance outstanding at start of year

24,016

6,445

Amounts advanced

-

17,571

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

24,016

Ms D Vasarhelyi

Balance outstanding at start of year

650

-

Amounts advanced

-

3,000

Amounts repaid

(650

)

(2,350

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

650

11.	RELATED PARTY DISCLOSURES

Amounts owed by ARCS Group Ltd at the year end were £903,598 (2023: £914,607).