REGISTERED NUMBER: 03956361 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

C & D CLEANING SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Chapman

S Downs

REGISTERED OFFICE:

Unit 20, Zenith Park Network Centre

Whaley Road

Barnsley

South Yorkshire

S75 1HT

REGISTERED NUMBER:

03956361 (England and Wales)

ACCOUNTANTS:

Gibson Booth Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

7,203

9,603

CURRENT ASSETS

Debtors

5

718,276

576,601

Cash at bank

134,225

358,144

852,501

934,745

CREDITORS

Amounts falling due within one year

6

817,147

820,904

NET CURRENT ASSETS

35,354

113,841

TOTAL ASSETS LESS CURRENT LIABILITIES

42,557

123,444

PROVISIONS FOR LIABILITIES

1,801

-

NET ASSETS

40,756

123,444

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

40,656

123,344

SHAREHOLDERS' FUNDS

40,756

123,444

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

G Chapman - Director

1.	STATUTORY INFORMATION

C & D Cleaning Services 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

When the outcome of a transaction can be estimated reliably, turnover from cleaning is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the progress of the clean.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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:

Freehold Property

-20% straight line

Plant and Machinery

-20% straight line

Motor Vehicles

-25% reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 132 (2024 - 106 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,261

49,721

49,639

100,621

DEPRECIATION

At 1 April 2024

1,261

49,718

40,039

91,018

Charge for year

-

-

2,400

2,400

At 31 March 2025

1,261

49,718

42,439

93,418

NET BOOK VALUE

At 31 March 2025

-

3

7,200

7,203

At 31 March 2024

-

3

9,600

9,603

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

297,502

253,653

Other debtors

33,065

33,065

Directors' current accounts

387,709

289,883

718,276

576,601

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

26,498

31,180

Amounts owed to associates

587,753

514,935

Corporation tax

30,166

53,922

Social security and other taxes

15,617

14,325

VAT

22,513

16,906

Other creditors

4,182

61,293

Accruals and deferred income

130,418

128,343

817,147

820,904

7.	RELATED PARTY DISCLOSURES

During the year the staff employed by C&D Cleaning Services Ltd were seconded to C&D Cleaning Solutions Ltd, a company owned by the directors of C&D Cleaning Services Ltd.

The company charged a management fee of £250,000 to C&D Cleaning Solutions Ltd for the provision of administration services and other shared overheads.

At the end of the year C&D Cleaning Services Ltd owed C&D Cleaning Solutions £587,753 (2024 £514,935).