REGISTERED NUMBER: 07177491 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

Pure Window Cleaning Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

Director:

M Hagger

Registered office:

Brooklands

Masons Bridge Road

Redhill

RH1 5JU

Registered number:

07177491 (England and Wales)

Accountants:

Websters

129 North Hill

Plymouth

Devon

PL4 8JY

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

64,164

81,331

64,164

81,331

Current assets

Debtors

6

21,264

18,587

Cash at bank

34,325

29,591

55,589

48,178

Creditors

Amounts falling due within one year

7

86,204

53,886

Net current liabilities

(30,615

)

(5,708

)

Total assets less current liabilities

33,549

75,623

Creditors

Amounts falling due after more than one year

8

29,617

75,507

Net assets

3,932

116

Capital and reserves

Called up share capital

9

100

100

Retained earnings

3,832

16

Shareholders' funds

3,932

116

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 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 December 2025 and were signed by:

M Hagger - Director

1.	STATUTORY INFORMATION

Pure Window 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 receivable, net of discounts and value added taxes. Turnover is recognised upon completion of the work done for the customer.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business has been amortised in full.

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.

Equipment 33% straight line

Motor vehicles 25% of net book value

Computer equipment 33% straight line

Within Motor Vehicles, there are assets held under Hire Purchase agreements. At the year end, these assets have a net book value of £57,323.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 April 2024

and 31 March 2025

35,000

Amortisation

At 1 April 2024

and 31 March 2025

35,000

Net book value

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Motor

Computer

Equipment

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 April 2024

and 31 March 2025

11,784

157,065

3,911

172,760

Depreciation

At 1 April 2024

11,784

75,734

3,911

91,429

Charge for year

-

17,167

-

17,167

At 31 March 2025

11,784

92,901

3,911

108,596

Net book value

At 31 March 2025

-

64,164

-

64,164

At 31 March 2024

-

81,331

-

81,331

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

17,264

-

Other debtors

4,000

4,001

Directors' loan accounts

-

14,586

21,264

18,587

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,800

2,050

Hire purchase contracts and finance leases

43,711

21,878

Trade creditors

-

110

Tax

24,400

8,445

Social security and other taxes

139

380

VAT

13,605

13,718

Other creditors

299

5,704

Accruals and deferred income

2,250

1,601

86,204

53,886

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

8,055

9,585

Hire purchase contracts and finance leases

21,562

65,922

29,617

75,507

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Share capital 1

1

100

100

10.	RELATED PARTY DISCLOSURES

At the year end the holding company Pure Window Franchising Limited owed £17,264.

11.	ULTIMATE CONTROLLING PARTY

The company is ultimately controlled by M Hagger and H Marcroft who own 100% of the holding company Pure Window Franchising Limited.