Company registration number 02741100 (England and Wales)
WESSEX CLEANING EQUIPMENT AND JANITORIAL SUPPLIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
WESSEX CLEANING EQUIPMENT AND JANITORIAL SUPPLIES LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
WESSEX CLEANING EQUIPMENT AND JANITORIAL SUPPLIES LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WESSEX CLEANING EQUIPMENT AND JANITORIAL SUPPLIES LIMITED FOR THE YEAR ENDED 30 MARCH 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wessex Cleaning Equipment And Janitorial Supplies Limited for the year ended 30 March 2025 which comprise, the balance sheet 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 https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Wessex Cleaning Equipment And Janitorial Supplies Limited, as a body, in accordance with the terms of our engagement letter dated 14 March 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Wessex Cleaning Equipment And Janitorial Supplies Limited and state those matters that we have agreed to state to the b oard of d irectors of Wessex Cleaning Equipment And Janitorial Supplies Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wessex Cleaning Equipment And Janitorial Supplies Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Wessex Cleaning Equipment And Janitorial Supplies 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 Wessex Cleaning Equipment And Janitorial Supplies Limited. You consider that Wessex Cleaning Equipment And Janitorial Supplies 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 Wessex Cleaning Equipment And Janitorial Supplies 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 f inancial statements.

HJS Chartered Accountants
Chartered Accountants
Tagus House
9 Ocean Way
Southampton
Hampshire
SO14 3TJ
United Kingdom
3 December 2025
WESSEX CLEANING EQUIPMENT AND JANITORIAL SUPPLIES LIMITED
BALANCE SHEET
AS AT
30 MARCH 2025
30 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,210,841
1,424,393
Current assets
Stocks
609,465
646,103
Debtors
4
2,652,087
1,738,350
Cash at bank and in hand
1,391,449
954,100
4,653,001
3,338,553
Creditors: amounts falling due within one year
5
(1,989,669)
(1,395,873)
Net current assets
2,663,332
1,942,680
Total assets less current liabilities
3,874,173
3,367,073
Creditors: amounts falling due after more than one year
6
(598,018)
(902,528)
Provisions for liabilities
(291,315)
(342,201)
Net assets
2,984,840
2,122,344
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
2,984,640
2,122,144
Total equity
2,984,840
2,122,344
WESSEX CLEANING EQUIPMENT AND JANITORIAL SUPPLIES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 MARCH 2025
30 March 2025
- 3 -

For the financial year ended 30 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 December 2025 and are signed on its behalf by:
Mr L G Powell
Mr M E Powell
Director
Director
Miss S S Powell
Director
Company registration number 02741100 (England and Wales)
WESSEX CLEANING EQUIPMENT AND JANITORIAL SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2025
- 4 -
1
Accounting policies
Company information

Wessex Cleaning Equipment And Janitorial Supplies Limited is a private company limited by shares incorporated in England and Wales. The registered office is Tagus House, 9 Ocean Way, Southampton, Hampshire, United Kingdom, SO14 3TJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principle accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Turnover from the hire and leasing of equipment is recognised on an accrual basis

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
15% reducing balance
Plant and equipment
20% reducing balance
Fixtures and fittings
15% reducing balance
Computer equipment
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets. A provision is made for any impairment loss and taken to the profit and loss account.

WESSEX CLEANING EQUIPMENT AND JANITORIAL SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company only enters into Basic financial instrument transactions.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

WESSEX CLEANING EQUIPMENT AND JANITORIAL SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
Current tax

The current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in the tax assessments.

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.

The company's liability for current and deferred tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessee

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 assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under 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 lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
61
43
WESSEX CLEANING EQUIPMENT AND JANITORIAL SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
- 7 -
3
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 31 March 2024
77,756
1,417,084
72,319
90,160
772,253
2,429,572
Additions
2,464
21,535
541
2,963
107,262
134,765
Disposals
-
0
-
0
-
0
-
0
(52,642)
(52,642)
At 30 March 2025
80,220
1,438,619
72,860
93,123
826,873
2,511,695
Depreciation and impairment
At 31 March 2024
53,265
668,523
61,849
48,949
172,593
1,005,179
Depreciation charged in the year
3,858
153,589
1,598
10,640
171,130
340,815
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(45,140)
(45,140)
At 30 March 2025
57,123
822,112
63,447
59,589
298,583
1,300,854
Carrying amount
At 30 March 2025
23,097
616,507
9,413
33,534
528,290
1,210,841
At 30 March 2024
24,491
748,561
10,470
41,211
599,660
1,424,393
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,126,105
1,530,352
Corporation tax recoverable
117,026
-
0
Other debtors
408,956
207,998
2,652,087
1,738,350
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
40,000
40,000
Trade creditors
649,356
850,293
Corporation tax
612,832
67,379
Other taxation and social security
235,091
20,937
Other creditors
452,390
417,264
1,989,669
1,395,873
WESSEX CLEANING EQUIPMENT AND JANITORIAL SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
5
Creditors: amounts falling due within one year
(Continued)
- 8 -

There is a registered debenture with fixed and floating charges over all the property or undertaking of the company. This charge also contains a negative pledge.

Other creditors contains hire purchase liabilities of £310,765 (2024: £353,735).

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
20,000
60,000
Other creditors
578,018
842,528
598,018
902,528

Other creditors contains hire purchase liabilities of £578,018 (2024: £842,528).

7
Operating lease commitments
As lessee

Amounts recognised in profit or loss as an expense during the period in respect of operating lease arrangements are as follows: £54,933 (2024: £68,007).

8
Directors Transactions

The directors owed the company £346,743 (2024: £66,229) at the balance sheet date.

The company paid rental expenses to directors during the year for the use of property owned by the directors. The amounts paid during the year were £108,000 (2024 - £108,000)

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