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Registered number: 06877411
The St Neots Cleaning Company Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Davey Grover Ltd
Chartered Accountants
4 Fenice Court
Phoenix Business Park
St. Neots
Cambridgeshire
PE19 8EP
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 06877411
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 5,310 7,991
5,310 7,991
CURRENT ASSETS
Stocks 6 1,628 1,563
Debtors 7 91,019 82,512
Cash at bank and in hand 109,938 149,013
202,585 233,088
Creditors: Amounts Falling Due Within One Year 8 (132,431 ) (124,360 )
NET CURRENT ASSETS (LIABILITIES) 70,154 108,728
TOTAL ASSETS LESS CURRENT LIABILITIES 75,464 116,719
Creditors: Amounts Falling Due After More Than One Year 9 (15,880 ) (19,769 )
NET ASSETS 59,584 96,950
CAPITAL AND RESERVES
Called up share capital 10 3 3
Income Statement 59,581 96,947
SHAREHOLDERS' FUNDS 59,584 96,950
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For the year ending 30 April 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 Income Statement.
On behalf of the board
Mr L Bridgeland-Hewitt
Director
Mr S Bridgeland-Hewitt
Director
3 October 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The St Neots Cleaning Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06877411 . The registered office is 19 Levellers Lane, Eynesbury, St. Neots, Cambridgeshire, PE19 2JL.
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 is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It has been fully amortised to income statement over its estimated economic 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:
Leasehold Over the term of the lease
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 33% on cost & 25% on reducing balance
2.5. 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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2.6. 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: 36 (2024: 35)
36 35
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2024 75,000
As at 30 April 2025 75,000
Amortisation
As at 1 May 2024 75,000
As at 30 April 2025 75,000
Net Book Value
As at 30 April 2025 -
As at 1 May 2024 -
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5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 May 2024 2,200 32,771 34,971
Additions - 1,319 1,319
Disposals - (3,123 ) (3,123 )
As at 30 April 2025 2,200 30,967 33,167
Depreciation
As at 1 May 2024 2,199 24,781 26,980
Provided during the period - 3,078 3,078
Disposals - (2,201 ) (2,201 )
As at 30 April 2025 2,199 25,658 27,857
Net Book Value
As at 30 April 2025 1 5,309 5,310
As at 1 May 2024 1 7,990 7,991
6. Stocks
2025 2024
£ £
Stock 1,628 1,563
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 80,708 76,145
Other debtors 10,311 6,367
91,019 82,512
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,031 2,521
Bank loans and overdrafts 3,889 3,889
Other creditors 47,776 45,131
Taxation and social security 78,735 72,819
132,431 124,360
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 15,880 19,769
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
11. Other Commitments
As at 30 April 2025 the company had total commitments under non-cancellable operating leases for motor vehicles of £34,032. The future minimum lease payments under non-cancellable operating leases are split as follows:
2025 2024
£ £
Not later than one year 14,585 7,961
Later than one year and not later than five years 19,447 664
34,032 8,625
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