C & D Cleaning Solutions Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08679068 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

C & D CLEANING SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Chapman

S Downs

A B Sugden

REGISTERED OFFICE:

Unit 20 Zenith Park

Network Centre, Whaley Road

Barnsley

South Yorkshire

S75 1HT

REGISTERED NUMBER:

08679068 (England and Wales)

ACCOUNTANTS:

Gibson Booth Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

700

900

CURRENT ASSETS

Debtors

5

737,227

661,759

Cash at bank

9,297

15

746,524

661,774

CREDITORS

Amounts falling due within one year

6

132,770

152,030

NET CURRENT ASSETS

613,754

509,744

TOTAL ASSETS LESS CURRENT LIABILITIES

614,454

510,644

PROVISIONS FOR LIABILITIES

175

-

NET ASSETS

614,279

510,644

CAPITAL AND RESERVES

Called up share capital

150

Retained earnings

614,129

510,494

SHAREHOLDERS' FUNDS

614,279

510,644

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 Solutions Ltd 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.

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:

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 April 2024

and 31 March 2025

7,120

10,195

17,315

DEPRECIATION

At 1 April 2024

7,120

9,295

16,415

Charge for year

-

200

At 31 March 2025

7,120

9,495

16,615

NET BOOK VALUE

At 31 March 2025

-

700

At 31 March 2024

-

900

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

149,474

146,824

Amounts owed by associates

587,753

514,935

737,227

661,759

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts (see note 7)

-

1,451

Trade creditors

12,145

9,122

Corporation tax

34,670

56,862

VAT

79,166

74,117

Other creditors

1,289

3,978

Directors' current accounts

3,000

4,000

Accruals and deferred income

2,500

132,770

152,030

7.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

1,451

8.	RELATED PARTY DISCLOSURES

The company staff members are employed through C&D Cleaning Services Ltd, a company owned by the directors of C&D Cleaning Solutions Ltd. The average number of employees reported through C&D Cleaning Solutions Ltd are the head office staff.

At the year end date the company was owed £587,753 (2024 £514,935) from C&D Cleaning Services Ltd.