REGISTERED NUMBER: 09804292 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Smart Cleaning Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr B Hirst

REGISTERED OFFICE:

Unit 3 Isis Court

Rosetta Way

York

YO26 5NA

REGISTERED NUMBER:

09804292 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Tangible assets

4

78,818

77,216

CURRENT ASSETS

Stocks

42,335

33,482

Debtors

5

398,081

237,526

Cash at bank

105,121

115,325

545,537

386,333

CREDITORS

Amounts falling due within one year

6

270,512

220,187

NET CURRENT ASSETS

275,025

166,146

TOTAL ASSETS LESS CURRENT LIABILITIES

353,843

243,362

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

353,743

243,262

353,843

243,362

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2025 and were signed by:

Mr B Hirst - Director

1.	STATUTORY INFORMATION

Smart Cleaning Group 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 and 15% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

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 129 (2024 - 120 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

170,320

Additions

18,990

At 30 September 2025

189,310

DEPRECIATION

At 1 October 2024

93,104

Charge for year

17,388

At 30 September 2025

110,492

NET BOOK VALUE

At 30 September 2025

78,818

At 30 September 2024

77,216

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Trade debtors

320,745

205,174

Amounts owed by group undertakings

34,737

32,352

Other debtors

42,599

-

398,081

237,526

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Bank loans and overdrafts

-

5,000

Trade creditors

510

851

Taxation and social security

269,638

213,740

Other creditors

364

596

270,512

220,187

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

30/9/25

30/9/24

£

£

Mr B Hirst

Balance outstanding at start of year

(4

)

(17

)

Amounts advanced

108,551

85,033

Amounts repaid

(89,003

)

(85,020

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,544

(4

)

Interest of 2.25% has been charged on the above loan.