IRIS Accounts Production v25.3.0.601 SC227534 director 1.4.24 31.3.25 31.3.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC227534 2024-03-31 SC227534 2025-03-31 SC227534 2024-04-01 2025-03-31 SC227534 2023-03-31 SC227534 2023-04-01 2024-03-31 SC227534 2024-03-31 SC227534 ns15:Scotland 2024-04-01 2025-03-31 SC227534 ns14:PoundSterling 2024-04-01 2025-03-31 SC227534 ns10:Director1 2024-04-01 2025-03-31 SC227534 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC227534 ns10:SmallEntities 2024-04-01 2025-03-31 SC227534 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC227534 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC227534 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC227534 ns10:AbridgedAccounts 2024-04-01 2025-03-31 SC227534 1 2024-04-01 2025-03-31 SC227534 ns5:CurrentFinancialInstruments 2025-03-31 SC227534 ns5:CurrentFinancialInstruments 2024-03-31 SC227534 ns5:Non-currentFinancialInstruments 2025-03-31 SC227534 ns5:Non-currentFinancialInstruments 2024-03-31 SC227534 ns5:ShareCapital 2025-03-31 SC227534 ns5:ShareCapital 2024-03-31 SC227534 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC227534 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC227534 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC227534 ns5:NetGoodwill 2024-04-01 2025-03-31 SC227534 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 SC227534 ns5:LeaseholdImprovements 2024-04-01 2025-03-31 SC227534 ns5:PlantMachinery 2024-04-01 2025-03-31 SC227534 ns5:FurnitureFittings 2024-04-01 2025-03-31 SC227534 ns5:MotorVehicles 2024-04-01 2025-03-31 SC227534 ns5:ComputerEquipment 2024-04-01 2025-03-31 SC227534 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2025-03-31 SC227534 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2024-03-31 SC227534 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-03-31 SC227534 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-03-31 SC227534 ns5:Secured 2025-03-31 SC227534 ns5:Secured 2024-03-31

REGISTERED NUMBER: SC227534 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| ACF CLEANING LIMITED |

| ACF CLEANING LIMITED (REGISTERED NUMBER: SC227534) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2025

Page |

| Abridged Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| ACF CLEANING LIMITED (REGISTERED NUMBER: SC227534) |

ABRIDGED BALANCE SHEET

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 925,440 |  | 730,663 |  |

925,440 |  | 730,663 |  |

CURRENT ASSETS

Stocks | 251,789 |  | 101,791 |  |

Debtors | 642,534 |  | 866,989 |  |

Cash at bank and in hand | 193,070 |  | 137,120 |  |

1,087,393 |  | 1,105,900 |  |

CREDITORS

Amounts falling due within one year | 671,810 |  | 669,525 |  |

NET CURRENT ASSETS | 415,583 |  | 436,375 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,341,023 |  | 1,167,038 |  |

CREDITORS

Amounts falling due after more than one year | (435,683 | ) | (392,882 | ) |

PROVISIONS FOR LIABILITIES | (205,823 | ) | (152,122 | ) |

NET ASSETS | 699,517 |  | 622,034 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 699,417 |  | 621,934 |  |

SHAREHOLDERS' FUNDS | 699,517 |  | 622,034 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

| ACF CLEANING LIMITED (REGISTERED NUMBER: SC227534) |

ABRIDGED BALANCE SHEET - continued

31 March 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 6 November 2025 and were signed by:

A C Forbes - Director

| ACF CLEANING LIMITED (REGISTERED NUMBER: SC227534) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Acf Cleaning Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC227534

| Registered office: | Unit 5 Commercial Centre

| Stirling Enterprise Park

| Stirling

| FK7 7BF

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 and revenue recognition

| Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of five 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 20% on reducing balance

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| ACF CLEANING LIMITED (REGISTERED NUMBER: SC227534) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 114 (2024 - 139 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 7,500 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 7,500 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

| ACF CLEANING LIMITED (REGISTERED NUMBER: SC227534) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024 | 1,779,210 |  |

| Additions | 416,253 |  |

| At 31 March 2025 | 2,195,463 |  |

| DEPRECIATION

| At 1 April 2024 | 1,048,547 |  |

| Charge for year | 221,476 |  |

| At 31 March 2025 | 1,270,023 |  |

| NET BOOK VALUE

| At 31 March 2025 | 925,440 |  |

| At 31 March 2024 | 730,663 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Totals

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 1,045,438 |  |

| DEPRECIATION

| At 1 April 2024 | 453,276 |  |

| Charge for year | 157,823 |  |

| At 31 March 2025 | 611,099 |  |

| NET BOOK VALUE

| At 31 March 2025 | 434,339 |  |

| At 31 March 2024 | 592,162 |  |

6. | LOANS

| An analysis of the maturity of loans is given below:

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 86,333 |  | 88,683 |  |

| Other loans | - |  | 7,814 |  |

86,333 |  | 96,497 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 62,111 |  | 148,445 |  |

| ACF CLEANING LIMITED (REGISTERED NUMBER: SC227534) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

7. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans | 148,444 |  | 237,128 |  |

| There is a bond and floating charge for securing all sums due or to become due in favour of the Royal Bank of Scotland.

8. | RELATED PARTY DISCLOSURES

| ACF Properties Ltd

| A company in which A C Forbes is a Director.

| Amount due from ACF Properties Ltd at the balance sheet date: £535,945 (2024: £352,463).

9. | ULTIMATE CONTROLLING PARTY

| The company was wholly owned and controlled by A C Forbes & M Forbes until 14/11/22 after which the company is wholly owned and controlled by A C Forbes.