REGISTERED NUMBER: 08476206 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

THE CLEANING & GARDENING CREW LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D J A Gayler

Mr J R Gayler

Mrs B Bensley-Gayler

REGISTERED OFFICE:

Suite 4, East Barton Barns

East Barton Road

Great Barton

Bury St Edmunds

Suffolk

IP31 2QY

REGISTERED NUMBER:

08476206 (England and Wales)

ACCOUNTANTS:

Twinn Accountants Limited

Suite 4, East Barton Barns

East Barton Road

Great Barton

Bury St. Edmunds

Suffolk

IP31 2QY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

34,550

40,284

34,550

40,284

CURRENT ASSETS

Debtors

6

91,315

87,676

Cash at bank

47,716

58,391

139,031

146,067

CREDITORS

Amounts falling due within one year

7

105,892

99,609

NET CURRENT ASSETS

33,139

46,458

TOTAL ASSETS LESS CURRENT LIABILITIES

67,689

86,742

PROVISIONS FOR LIABILITIES

1,975

2,879

NET ASSETS

65,714

83,863

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

65,614

83,763

SHAREHOLDERS' FUNDS

65,714

83,863

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

Mr D J A Gayler - Director

1.	STATUTORY INFORMATION

The Cleaning & Gardening Crew 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.

Goodwill

Goodwill has been amortised over 5 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Buildings

-

10% on cost

Machinery & tools

-

25% on cost

Office Equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the asset's fair value at the date of inception and the present value of minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of the capital and interest elements. The interest is charged to the profit and loss so as to produce a constant periodic rate of interest of the remaining balance of the liability.

Rentals payable under the operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

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 15 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

1,000

AMORTISATION

At 1 May 2024

and 30 April 2025

1,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Machinery

Office

Buildings

& tools

Equipment

£

£

£

COST

At 1 May 2024

3,246

71,881

1,279

Additions

196

3,248

-

Disposals

-

(5,631

)

-

At 30 April 2025

3,442

69,498

1,279

DEPRECIATION

At 1 May 2024

649

53,198

585

Charge for year

344

9,365

174

Eliminated on disposal

-

(5,631

)

-

At 30 April 2025

993

56,932

759

NET BOOK VALUE

At 30 April 2025

2,449

12,566

520

At 30 April 2024

2,597

18,683

694

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2024

81,392

2,423

160,221

Additions

7,520

167

11,131

Disposals

-

-

(5,631

)

At 30 April 2025

88,912

2,590

165,721

DEPRECIATION

At 1 May 2024

63,706

1,799

119,937

Charge for year

6,302

680

16,865

Eliminated on disposal

-

-

(5,631

)

At 30 April 2025

70,008

2,479

131,171

NET BOOK VALUE

At 30 April 2025

18,904

111

34,550

At 30 April 2024

17,686

624

40,284

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

79,011

71,495

Other debtors

300

125

Directors' current accounts

7,870

9,467

Prepayments & accrued income

4,134

6,589

91,315

87,676

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

11,601

11,878

Corporation tax

49,557

46,560

Social security and other taxes

40,834

37,719

Other creditors

495

557

Accrued expenses

3,405

2,895

105,892

99,609

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

27,319

26,266

Between one and five years

61,241

83,275

88,560

109,541

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

Mrs B Bensley-Gayler

Balance outstanding at start of year

3,690

-

Amounts advanced

-

3,690

Amounts repaid

(3,690

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

3,690

Mr D J A Gayler

Balance outstanding at start of year

2,330

-

Amounts advanced

7,870

2,330

Amounts repaid

(2,330

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,870

2,330

Mr J R Gayler

Balance outstanding at start of year

3,447

(6,535

)

Amounts advanced

-

9,982

Amounts repaid

(3,447

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

3,447