REGISTERED NUMBER: SC347178 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

SPARKLE CLEANING (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Lennox

SECRETARY:

L Lennox

REGISTERED OFFICE:

38 Dundonald Road

Kilmarnock

Ayrshire

KA1 1RZ

REGISTERED NUMBER:

SC347178 (Scotland)

ACCOUNTANTS:

Henry Brown & Co

Chartered Accountants

26 Portland Road

Kilmarnock

Ayrshire

KA1 2EB

FIXED ASSETS

Tangible assets

4

27,654

27,077

Investments

5

-

-

27,654

27,077

CURRENT ASSETS

Debtors

6

91,656

111,836

Cash at bank and in hand

21,890

431

113,546

112,267

CREDITORS

Amounts falling due within one year

7

104,535

95,871

NET CURRENT ASSETS

9,011

16,396

TOTAL ASSETS LESS CURRENT LIABILITIES

36,665

43,473

CREDITORS

Amounts falling due after more than one year

8

(29,353

)

(27,645

)

PROVISIONS FOR LIABILITIES

(6,914

)

(6,769

)

NET ASSETS

398

9,059

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

395

9,056

SHAREHOLDERS' FUNDS

398

9,059

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 September 2025 and were signed by:

J Lennox - Director

1.	STATUTORY INFORMATION

Sparkle Cleaning (UK) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The financial statements relate to a single company.

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 the net invoiced sales of services from commercial cleaning services stated net of 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.

Motor vehicles

-

25% on reducing balance

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

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 22 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 May 2024

40,690

Additions

9,795

At 30 April 2025

50,485

DEPRECIATION

At 1 May 2024

13,613

Charge for year

9,218

At 30 April 2025

22,831

NET BOOK VALUE

At 30 April 2025

27,654

At 30 April 2024

27,077

5.	FIXED ASSET INVESTMENTS

The investment represents the contracts acquired from L & EL Contracts Ltd in a prior year. These contracts are now being operated by the company and the investment is being amortised over 5 years.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

53,619

78,444

Other debtors

38,037

33,392

91,656

111,836

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

41,319

19,294

Hire purchase contracts

9,687

25,903

Taxation and social security

49,336

46,506

Other creditors

4,193

4,168

104,535

95,871

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

13,216

27,645

Hire purchase contracts

16,137

-

29,353

27,645

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

25,824

25,903

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

J Lennox

Balance outstanding at start of year

29,947

45,191

Amounts advanced

207,296

-

Amounts repaid

(204,183

)

(15,244

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

33,060

29,947

11.	ULTIMATE CONTROLLING PARTY

The controlling party is J Lennox.