REGISTERED NUMBER: SC227534 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ACF CLEANING LIMITED

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

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.

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

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.

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

-

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

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.