REGISTERED NUMBER: SC289251 (Scotland)

CLEANING SCOTLAND LTD.

FINANCIAL STATEMENTS FOR THE PERIOD 1ST NOVEMBER 2023 TO 31ST DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C E Tobin

S Coogans

REGISTERED OFFICE:

First Floor

159 Broad Street

Glasgow

G40 2QR

REGISTERED NUMBER:

SC289251 (Scotland)

ACCOUNTANTS:

JRD Partnership Ltd

Chartered Accountants

11 Portland Road

Kilmarnock

Ayrshire

KA1 2BT

BANKERS:

Bank of Scotland

600 Gorgie Road

Edinburgh

EH11 3XP

FIXED ASSETS

Tangible assets

4

12,337

15,915

CURRENT ASSETS

Stocks

22,250

22,250

Debtors

5

1,183,673

735,275

Cash at bank

289,345

304,862

1,495,268

1,062,387

CREDITORS

Amounts falling due within one year

6

1,398,728

903,969

NET CURRENT ASSETS

96,540

158,418

TOTAL ASSETS LESS CURRENT LIABILITIES

108,877

174,333

CREDITORS

Amounts falling due after more than one year

7

31,167

56,833

NET ASSETS

77,710

117,500

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

77,610

117,400

SHAREHOLDERS' FUNDS

77,710

117,500

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st 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 30th September 2025 and were signed on its behalf by:

C E Tobin - Director

1.	STATUTORY INFORMATION

Cleaning Scotland Ltd. is a private company, limited by shares , registered in Scotland. 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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

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

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 period 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 period 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

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 period was 498 (2023 - 467 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st November 2023

and 31st December 2024

81,586

DEPRECIATION

At 1st November 2023

65,671

Charge for period

3,578

At 31st December 2024

69,249

NET BOOK VALUE

At 31st December 2024

12,337

At 31st October 2023

15,915

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

952,436

555,353

Other debtors

231,237

179,922

1,183,673

735,275

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

22,000

22,000

Trade creditors

188,400

128,184

Taxation and social security

281,465

274,336

Other creditors

906,863

479,449

1,398,728

903,969

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

31,167

56,833

8.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Factoring Facility

813,436

402,080

9.	RELATED PARTY DISCLOSURES

During the period management charges of £70,447 (2023: £62,833) were received from Security Scotland Ltd., an associated company. Other creditors includes a balance due to this company of £30,594 (2023: £50,594).

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C Tobin, director, who owns 100% of the issued share capital.