REGISTERED NUMBER: 04329414 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Master Clean (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Fairhurst

SECRETARY:

REGISTERED OFFICE:

Unit 1

Stansfield House

Shay Lane

Halifax

West Yorkshire

HX2 9AD

REGISTERED NUMBER:

04329414 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

80,216

102,152

CURRENT ASSETS

Debtors

5

307,197

526,443

Cash at bank

81,877

73,228

389,074

599,671

CREDITORS

Amounts falling due within one year

6

126,279

257,409

NET CURRENT ASSETS

262,795

342,262

TOTAL ASSETS LESS CURRENT LIABILITIES

343,011

444,414

CREDITORS

Amounts falling due after more than one year

7

(132,836

)

(199,182

)

PROVISIONS FOR LIABILITIES

(15,241

)

(19,088

)

NET ASSETS

194,934

226,144

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

194,834

226,044

SHAREHOLDERS' FUNDS

194,934

226,144

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 30 October 2025 and were signed by:

A Fairhurst - Director

1.	STATUTORY INFORMATION

Master Clean (UK) Limited is a private company, limited by shares , registered in England and Wales. 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 the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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

-

20% on reducing balance

Fixtures and Fittings

-

25% on reducing balance

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 8 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Machinery

Fittings

Vehicles

Totals

£

£

£

£

COST

At 1 February 2024

334,431

6,087

95,471

435,989

Additions

6,278

307

-

6,585

Disposals

-

-

(33,658

)

(33,658

)

At 31 January 2025

340,709

6,394

61,813

408,916

DEPRECIATION

At 1 February 2024

274,261

4,649

54,927

333,837

Charge for year

12,034

360

8,138

20,532

Eliminated on disposal

-

-

(25,669

)

(25,669

)

At 31 January 2025

286,295

5,009

37,396

328,700

NET BOOK VALUE

At 31 January 2025

54,414

1,385

24,417

80,216

At 31 January 2024

60,170

1,438

40,544

102,152

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

113,297

500,228

Master Property Company Ltd

164,149

24,811

VAT

3,297

-

Accruals

(1,501

)

-

Prepayments

27,955

1,404

307,197

526,443

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

47,128

139,319

Other creditors

5,400

5,400

Tax

2,492

16,003

Social security and other taxes

3,989

4,061

VAT

-

23,871

Directors' loan accounts

67,270

68,755

126,279

257,409

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans - 2-5 years

117,586

170,185

Hire purchase contracts

15,250

28,997

132,836

199,182

8.	RELATED PARTY DISCLOSURES

The company is controlled by the company director Mr A Fairhurst

At the 31 January 2025 the company had an intercompany loan of £164,149 (2024: £24,811) owed by Master Property Limited.