REGISTERED NUMBER: 06193489 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

D & N Horrocks Cleaning Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D A Horrocks

SECRETARY:

Mrs N Horrocks

REGISTERED OFFICE:

Heidale

Preston Road

Charnock Richard

Chorley

Lancashire

PR7 5JZ

REGISTERED NUMBER:

06193489 (England and Wales)

ACCOUNTANTS:

Stephen Andrews & Co Limited

186 Eaves Lane

Chorley

Lancashire

PR6 0AU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,861

1,795

4,861

1,795

CURRENT ASSETS

Stocks

-

193,529

Debtors

6

617,143

70,234

Cash at bank

114,137

354,122

731,280

617,885

CREDITORS

Amounts falling due within one year

7

45,654

58,299

NET CURRENT ASSETS

685,626

559,586

TOTAL ASSETS LESS CURRENT LIABILITIES

690,487

561,381

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

690,387

561,281

SHAREHOLDERS' FUNDS

690,487

561,381

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

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

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 29th September 2025 and were signed by:

Mr D A Horrocks - Director

1.	STATUTORY INFORMATION

D & N Horrocks Cleaning 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, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten 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.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

50,000

AMORTISATION

At 1st April 2024

and 31st March 2025

50,000

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

11,565

Additions

4,800

At 31st March 2025

16,365

DEPRECIATION

At 1st April 2024

9,770

Charge for year

1,734

At 31st March 2025

11,504

NET BOOK VALUE

At 31st March 2025

4,861

At 31st March 2024

1,795

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

22,288

720

Other debtors

594,855

69,514

617,143

70,234

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

44,259

24,423

Other creditors

1,395

33,876

45,654

58,299

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

At 31st March 2025 there was an overdrawn loan to Mr D A Horrocks of £104,883 which has been repaid within 9 months of the year-end.