Registration number: 05486027

Clean Assured Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Clean Assured Limited

(Registration number: 05486027)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	1,170	2,340
Tangible assets	5	121,897	172,805
		123,067	175,145
Current assets
Debtors	6	86,274	58,490
Cash at bank and in hand		5,015	5,015
		91,289	63,505
Creditors: Amounts falling due within one year	7	(142,863)	(66,707)
Net current liabilities		(51,574)	(3,202)
Total assets less current liabilities		71,493	171,943
Creditors: Amounts falling due after more than one year	7	(70,331)	(95,827)
Net assets		1,162	76,116
Capital and reserves
Called up share capital	8	102	102
Retained earnings		1,060	76,014
Shareholders' funds		1,162	76,116

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Clean Assured Limited

(Registration number: 05486027)
Balance Sheet as at 31 March 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 October 2025 and signed on its behalf by:
 

......................................... Mr N Thomas Director

Clean Assured Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in Other.

The address of its registered office is:
Chester House
Chestergate
Macclesfield
Cheshire
SK11 6DY
UK

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Clean Assured Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	nil
Motor vehicles	25% on reducing balance
Plant and machinery	15% on reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Amortised over the UEL of 10 years

Clean Assured Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2024 - 10).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2024	18,000	18,000
At 31 March 2025	18,000	18,000
Amortisation
At 1 April 2024	15,660	15,660
Amortisation charge	1,170	1,170
At 31 March 2025	16,830	16,830
Carrying amount
At 31 March 2025	1,170	1,170
At 31 March 2024	2,340	2,340

Clean Assured Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5	Tangible assets

	Land and buildings £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	1,163	100,195	328,018	429,376
Additions	-	35,116	-	35,116
Disposals	-	(18,853)	(172,000)	(190,853)
At 31 March 2025	1,163	116,458	156,018	273,639
Depreciation
At 1 April 2024	-	63,478	193,093	256,571
Charge for the year	-	16,467	12,588	29,055
Eliminated on disposal	-	(12,888)	(120,996)	(133,884)
At 31 March 2025	-	67,057	84,685	151,742
Carrying amount
At 31 March 2025	1,163	49,401	71,333	121,897
At 31 March 2024	1,163	36,717	134,925	172,805

6

Debtors

Current	2025 £	2024 £
Trade debtors	61,158	55,585
Other debtors	25,116	2,905
	86,274	58,490

Clean Assured Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		57,969	37,657
Trade creditors		29,380	3,442
Taxation and social security		54,077	24,522
Other creditors		1,437	1,086
		142,863	66,707

	2025 £	2024 £
Current loans and borrowings
Bank overdrafts	24,989	17,290
HP and finance lease liabilities	22,980	10,367
Loans and borrowings	10,000	10,000
	57,969	37,657

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Loans and borrowings	70,331	95,827