S&M Pressure Washer Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 13958852

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		28,000		32,000
Tangible Assets	5		45,279		13,590

			73,279		45,590
CURRENT ASSETS
Stocks	6	20,500		18,500
Debtors	7	33,335		48,847
Cash at bank and in hand		74,507		66,850

		128,342		134,197
Creditors: Amounts Falling Due Within One Year	8	(103,300 )		(124,117 )

NET CURRENT ASSETS (LIABILITIES)			25,042		10,080

TOTAL ASSETS LESS CURRENT LIABILITIES			98,321		55,670

Creditors: Amounts Falling Due After More Than One Year	9		(23,396 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,398 )		(3,398 )

NET ASSETS			71,527		52,272

CAPITAL AND RESERVES
Called up share capital	11		200		200
Profit and Loss Account			71,327		52,072

SHAREHOLDERS' FUNDS			71,527		52,272

Page 1

Page 2

S&M Pressure Washer Services Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Samantha Dale

Director

26/11/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

S&M Pressure Washer Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13958852 . The registered office is Unit 12 Brownhills Business Park, Canal Lane, Stoke on Trent, Staffs, ST6 4RP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents the invoiced value of goods and services supplied by the company during the year, net of value added tax.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Page 3

Page 4

S&M Pressure Washer Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Taxation

The corporation tax payable is based on taxable profit for the period. Taxable profit differs from profit before taxation as reported in the profit and loss account because of adjustments made for capital allowance claims and disallowable items of expenditure. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax is measured at the tax rates that are expected to apply in the period in which the assets are realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	40,000

As at 31 March 2025	40,000

Amortisation
As at 1 April 2024	8,000
Provided during the period	4,000

As at 31 March 2025	12,000

Net Book Value
As at 31 March 2025	28,000

As at 1 April 2024	32,000

Page 4

Page 5

S&M Pressure Washer Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	19,437	2,000	21,437
Additions	3,142	38,826	41,968
Disposals	-	(2,000 )	(2,000 )

As at 31 March 2025	22,579	38,826	61,405

Depreciation
As at 1 April 2024	7,347	500	7,847
Provided during the period	3,808	4,971	8,779
Disposals	-	(500 )	(500 )

As at 31 March 2025	11,155	4,971	16,126

Net Book Value
As at 31 March 2025	11,424	33,855	45,279

As at 1 April 2024	12,090	1,500	13,590

6. Stocks

	2025	2024
	£	£
Stock	20,500	18,500

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	30,290	41,004
Prepayments and accrued income	3,045	2,843
Other debtors	-	5,000

	33,335	48,847

Page 5

Page 6

S&M Pressure Washer Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,158	-
Trade creditors	25,956	20,867
Corporation tax	367	11,906
Other taxes and social security	3,582	3,879
VAT	9,016	2,540
Accruals and deferred income	5,479	5,498
Directors' loan accounts	55,742	79,427

	103,300	124,117

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	23,396	-

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,158	-
Later than one year and not later than five years	23,396	-

	26,554	-

	26,554	-

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

12. Ultimate Controlling Party

The company's ultimate controlling party is Mr Michael Dale & Mrs Samantha Dale by virtue of their ownership of 100% (50% each)of the issued share capital in the company.

Page 6