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REGISTERED NUMBER: SC123968 (Scotland)

Financial Statements

for the Year Ended

31 October 2024

for

ALLANDER CLEANING SERVICES LIMITED

ALLANDER CLEANING SERVICES LIMITED (REGISTERED NUMBER: SC123968)

Contents of the Financial Statements

for the Year Ended 31 October 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

ALLANDER CLEANING SERVICES LIMITED

Company Information

for the Year Ended 31 October 2024

| DIRECTORS: | Ms S J Clark

| M J McGinlay

| SECRETARY: | S Russell

| REGISTERED OFFICE: | 136 Strathmore Road

| Balmore Industrial Estate

| Glasgow

| G22 7DW

| REGISTERED NUMBER: | SC123968 (Scotland)

| SENIOR STATUTORY AUDITOR: | Graham Bonomy

| AUDITORS: | WDM Associates (Statutory Auditors)

| Oakfield House

| 378 Brandon Street

| Motherwell

| ML1 1XA

ALLANDER CLEANING SERVICES LIMITED (REGISTERED NUMBER: SC123968)

Balance Sheet

31 October 2024

| 2024 |  | 2023

| as | restated |

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 696 |  | 928 |  |

Investments | 5 | - |  | 1,000 |  |

Investment property | 6 | 2,832,116 |  | 2,533,706 |  |

2,832,812 |  | 2,535,634 |  |

CURRENT ASSETS

Debtors | 7 | 133,792 |  | 100,721 |  |

Cash at bank | 121,869 |  | 153,376 |  |

255,661 |  | 254,097 |  |

CREDITORS

Amounts falling due within one year | 8 | (2,274,624 | ) | (2,087,174 | ) |

NET CURRENT LIABILITIES | (2,018,963 | ) | (1,833,077 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 813,849 |  | 702,557 |  |

PROVISIONS FOR LIABILITIES | (62,391 | ) | (53,421 | ) |

NET ASSETS | 751,458 |  | 649,136 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Retained earnings | 741,458 |  | 639,136 |  |

751,458 |  | 649,136 |  |

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 22 October 2025 and were signed on its behalf by:

M J McGinlay - Director

ALLANDER CLEANING SERVICES LIMITED (REGISTERED NUMBER: SC123968)

Notes to the Financial Statements

for the Year Ended 31 October 2024

1. | STATUTORY INFORMATION

| Allander Cleaning Services 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 (£).

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 as modified by the revaluation of certain assets.

| Revenue recognition

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from cleaning contracts is recognised over time as the cleaning services are performed.

| Rental income

| Rental income is recognised on an accruals basis as it is earned.

| 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

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

ALLANDER CLEANING SERVICES LIMITED (REGISTERED NUMBER: SC123968)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2024

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows : Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost.

| All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price, and are subsequently measured at fair value with any changes recognised in profit or loss.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment an impairment loss is recognised in profit or loss immediately.

| All equity investments, regardless of significance, and other financial assets that are individually significant are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| 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.

| 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.

ALLANDER CLEANING SERVICES LIMITED (REGISTERED NUMBER: SC123968)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2024

2. | ACCOUNTING POLICIES - continued

| Bank and cash

| Cash at bank and in hand 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.

| Going concern

| The company prepares its accounts on the basis that it remains a going concern; that is that there is the assumption that the functions of the company will continue in operational existence.

| General provisions

| The company accounts for income and expenditure in the period to which the service has taken place, rather than when cash payments are received or made.

| Where income and expenditure has been recognised but cash has not been received or paid, a debtor or creditor for the relevant amount is recorded in the Balance Sheet.

| Equally, where cash has been received or paid which is not yet recognised as income or expenditure, a creditor (income in advance) or debtor (payment in advance) is recorded in the Balance Sheet.

| Impairment of assets

| At each reporting date fixed and intangible assets are reviewed to determine whether there is any

| indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss recognised immediately in profit or loss.

| If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 64 (2023 - 52 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2023

| and 31 October 2024 | 37,590 |  |

| DEPRECIATION

| At 1 November 2023 | 36,662 |  |

| Charge for year | 232 |  |

| At 31 October 2024 | 36,894 |  |

| NET BOOK VALUE

| At 31 October 2024 | 696 |  |

| At 31 October 2023 | 928 |  |

ALLANDER CLEANING SERVICES LIMITED (REGISTERED NUMBER: SC123968)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2024

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 November 2023 | 1,000 |  |

| Disposals | (1,000 | ) |

| At 31 October 2024 | - |  |

| NET BOOK VALUE

| At 31 October 2024 | - |  |

| At 31 October 2023 | 1,000 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2023 | 2,533,706 |  |

| Additions | 263,229 |  |

| Revaluations | 35,181 |  |

| At 31 October 2024 | 2,832,116 |  |

| NET BOOK VALUE

| At 31 October 2024 | 2,832,116 |  |

| At 31 October 2023 | 2,533,706 |  |

| Fair value at 31 October 2024 is represented by:

£ |

| Valuation in 2022 | 287,534 |  |

| Valuation in 2023 | 3,676 |  |

| Valuation in 2024 | 35,181 |  |

| Cost | 2,505,725 |  |

2,832,116 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

| as | restated |

£ | £ |

| Trade debtors | 130,075 |  | 98,454 |  |

| Other debtors | 3,717 |  | 2,267 |  |

133,792 |  | 100,721 |  |

ALLANDER CLEANING SERVICES LIMITED (REGISTERED NUMBER: SC123968)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2024

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

| as | restated |

£ | £ |

| Trade creditors | 7,206 |  | 4,061 |  |

| Taxation and social security | 67,476 |  | 50,400 |  |

| Other creditors | 2,199,942 |  | 2,032,713 |  |

2,274,624 |  | 2,087,174 |  |

9. | SECURED DEBTS

| A security by way of a bond and floating charge over the assets of the company is held by The Royal Bank of Scotland for all amounts due and becoming due.

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Graham Bonomy (Senior Statutory Auditor)

| for and on behalf of WDM Associates (Statutory Auditors)

11. | RELATED PARTY DISCLOSURES

| The company held non-trading balances with its related parties (under common control and ownership). The amounts are included in the debtors and creditors totals. The relevant balances are as follows : Creditors - Possil Community Business Ltd: £48,026. Allander Security Ltd: £1,802,535. Westguard Security Ltd: £312,835.

12. | ULTIMATE CONTROLLING PARTY

| The company is a 100% subsidiary of Possil Community Business Limited. The ultimate control is therefore with the trustees of that organisation.