Almond Industrial Cleaning Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11758526

Almond Industrial Cleaning Limited

Filleted Unaudited Financial Statements

31 January 2025

Almond Industrial Cleaning Limited

Financial Statements

Year Ended 31 January 2025

Contents	Page

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements	1

Statement of Financial Position	2

Notes to the Financial Statements	4

Almond Industrial Cleaning Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Almond Industrial Cleaning Limited

Year Ended 31 January 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Almond Industrial Cleaning Limited for the year ended 31 January 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Almond Industrial Cleaning Limited in accordance with the terms of our engagement letter dated 1 January 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Almond Industrial Cleaning Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Almond Industrial Cleaning Limited and its director for our work or for this report.

It is your duty to ensure that Almond Industrial Cleaning Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Almond Industrial Cleaning Limited. You consider that Almond Industrial Cleaning Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Almond Industrial Cleaning Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

WYATT & CO Chartered Accountants

125 Main Street Garforth Leeds LS25 1AF

16 September 2025

Almond Industrial Cleaning Limited

Statement of Financial Position

31 January 2025

	2025	2024
Note	£	£

Fixed Assets

Tangible assets	5	33,309	14,223

Current Assets

Debtors	6	32,825	45,700
Cash at bank and in hand		185,924	105,811
		-----------	-----------
		218,749	151,511

Creditors: amounts falling due within one year	7	64,613	51,250
		-----------	-----------
Net Current Assets		154,136	100,261
		-----------	-----------
Total Assets Less Current Liabilities		187,445	114,484
		-----------	-----------
Net Assets		187,445	114,484
		-----------	-----------

Capital and Reserves

Called up share capital	100	100
Profit and loss account	187,345	114,384
	-----------	-----------
Shareholders Funds	187,445	114,484
	-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Almond Industrial Cleaning Limited

Statement of Financial Position (continued)

31 January 2025

These financial statements were approved by the board of directors and authorised for issue on 16 September 2025 , and are signed on behalf of the board by:

Mr A Britton
Director

Company registration number: 11758526

Almond Industrial Cleaning Limited

Notes to the Financial Statements

Year Ended 31 January 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Waddington Drive, Snaith, Goole, DN14 9FA, United Kingdom.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% reducing balance
Equipment	-	25% straight line

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial Instruments

A financial asset or a 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, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Employee Numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 5 ).

5. Tangible Assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 February 2024	15,283	24,328	39,611
Additions	28,935	3,735	32,670
	---------	---------	---------
At 31 January 2025	44,218	28,063	72,281
	---------	---------	---------
Depreciation
At 1 February 2024	10,447	14,941	25,388
Charge for the year	8,443	5,141	13,584
	---------	---------	---------
At 31 January 2025	18,890	20,082	38,972
	---------	---------	---------
Carrying amount
At 31 January 2025	25,328	7,981	33,309
	---------	---------	---------
At 31 January 2024	4,836	9,387	14,223
	---------	---------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	32,825	45,700
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	37,963	28,397
Social security and other taxes	25,564	21,732
Other creditors	1,086	1,121
	---------	---------
	64,613	51,250
	---------	---------

8. Director's Advances, Credits and Guarantees

During the year the directors provided a loan to the company of £226 (2024 £296). The loan is interest free and is repayable on demand.

9. Related Party Transactions

There were no related party transactions during the year.