Company registration number 04707134 (England and Wales)
PROVAC CLEANING SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
PROVAC CLEANING SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
PROVAC CLEANING SERVICES LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
5,584
3,969
Current assets
Stocks
2,389
2,088
Debtors
5
267,181
236,767
Cash at bank and in hand
109,921
49,746
379,491
288,601
Creditors: amounts falling due within one year
6
(178,679)
(151,090)
Net current assets
200,812
137,511
Net assets
206,396
141,480
Capital and reserves
Called up share capital
201
201
Profit and loss reserves
206,195
141,279
Total equity
206,396
141,480

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 9 September 2025 and are signed on its behalf by:
J Postings
Director
Company Registration No. 04707134
PROVAC CLEANING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

Provac Cleaning Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Stourbridge Road Industrial Estate, Faraday Drive, Bridgnorth, Shropshire, WV15 5BA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
33.33% Straight Line
Fixtures, fittings & equipment
33.33% Straight Line
Motor vehicles
20% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stock is valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The following assets and liabilities are classified as financial instruments – trade debtors, trade creditors, bank loans and directors’ loans.

Directors’ loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

PROVAC CLEANING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Derivatives

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.

A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings/Profit and Loss Account.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
140
140
3
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2024 and 30 April 2025
180,000
Amortisation and impairment
At 1 May 2024 and 30 April 2025
180,000
Carrying amount
At 30 April 2025
-
0
At 30 April 2024
-
0
PROVAC CLEANING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2024
115,675
Additions
6,895
Disposals
(5,395)
At 30 April 2025
117,175
Depreciation and impairment
At 1 May 2024
111,705
Depreciation charged in the year
3,123
Eliminated in respect of disposals
(3,237)
At 30 April 2025
111,591
Carrying amount
At 30 April 2025
5,584
At 30 April 2024
3,969
Last year c/fwd cost
115,674
Differs from this year b/fwd by
1
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
266,355
235,899
Other debtors
826
868
267,181
236,767
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
34,088
21,253
Corporation tax
36,516
35,213
Other taxation and social security
91,342
78,215
Other creditors
16,733
16,409
178,679
151,090
PROVAC CLEANING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
7
Operating lease commitments
Lessee

The company has rented premises from Provac Holdings Limited. No formal lease is in existence however rent is charged at what is 'considered' full market value.

8
Related party transactions
Transactions with related parties

During the year the company has had significant dealings with Provac Cleaning Supplies Limited, a company which J Postings and K Postings are both directors. Sales are made on normal commercial terms. The company also recharge Provac Cleaning Supplies Limited for various shared overhead expenses on a realistic basis. The total recharges during the year under review amounted to £193,044 (2024 £166,169).

9
Parent company

The ultimate parent company is Provac Holdings Limited, a company registered in England and Wales.

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