DIRECT CLEANING SERVICES (SHEFFIELD) LTD

Registered number

06055639

Filleted Accounts

31 March 2025

DIRECT CLEANING SERVICES (SHEFFIELD) LTD
Registered number:		06055639
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		5,248			7,013

Current assets
Stocks		3,000			2,875
Debtors	4	83,107			89,176
Cash at bank and in hand		37,914			29,699
		124,021			121,750

Creditors: amounts falling due within one year	5	(89,226)			(87,552)

Net current assets			34,795			34,198

Total assets less current liabilities			40,043			41,211

Creditors: amounts falling due after more than one year	6		(21,357)			(13,919)

Provisions for liabilities			(1,000)			(1,400)


Net assets			17,686			25,892

Capital and reserves
Called up share capital			100			100
Profit and loss account			17,586			25,792

Shareholders' funds			17,686			25,892

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K Hamlin
Director
Approved by the board on 10 December 2025

DIRECT CLEANING SERVICES (SHEFFIELD) LTD
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. Turnover is recognised when the significant risks and rewards have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually when the cleaning service has been performed.

	Tangible fixed assets
	Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

	Improvements to landlord's property			Over the remaining lease term
	Motor vehicles			25% reducing balance basis
	Plant and machinery			25% reducing balance basis
	Computer equipment			33% reducing balance basis

	Stocks
	Stocks are valued at the lower of cost and net realisable value on the first in, first out (FIFO) basis, after making due allowance for obsolete and slow moving items.

	Debtors and creditors receivable/payable within one year
	Debtors and creditors with no stated interest rate, and receivable or payable within one year, are recorded at transaction price.

	Taxation
	Current tax represents the amount of tax payable or receivable in respect of the taxable profit or loss for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements.

	Leased assets
	Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

	Employee benefits
	When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					53		51


3	Tangible fixed assets
		Improvements to Landlord's property		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	2,820		5,944		18,277		27,041
	At 31 March 2025	2,820		5,944		18,277		27,041

	Depreciation
	At 1 April 2024	2,820		5,300		11,908		20,028
	Charge for the year	-		173		1,592		1,765
	At 31 March 2025	2,820		5,473		13,500		21,793

	Net book value
	At 31 March 2025	-		471		4,777		5,248
	At 31 March 2024	-		644		6,369		7,013


4	Debtors					2025		2024
£							£

	Trade debtors					61,647		63,793
	Taxation					3,476		6,011
	Director's loan account					15,282		16,678
	Other debtors					2,702		2,694
						83,107		89,176

	Amounts due after more than one year included above					3,476		3,476


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					12,567		10,162
	Trade creditors					5,621		6,670
	Taxation and social security costs					36,575		38,387
	Director's loan account					1,026		119
	Other creditors					33,437		32,214
						89,226		87,552


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					21,357		13,919


7	Loans					2025		2024
£							£
	Creditors include:
	Instalments falling due for payment after more than five years					7,045		-


8	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					38,250		-


9	Directors' advances, credit and guarantees

	During the year advances totalling £18,641 (2024 - £22,359) were made to the directors of the company, and repayments received totalled £20,037 (2024 - £23,245). The loans are unsecured and repayable on demand. Interest is charged at the HMRC official rate for beneficial loan arrangements.


10	Other information

	DIRECT CLEANING SERVICES (SHEFFIELD) LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 18, Century Street
	Sheffield
	South Yorkshire
	S9 5DX