Registration number: 02673785

Crisp Clean Services Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 10

Crisp Clean Services Limited

(Registration number: 02673785)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	401,417	435,143
Current assets
Stocks	5	663,582	678,956
Debtors	6	249,572	363,580
Cash at bank and in hand		24,318	14,522
		937,472	1,057,058
Creditors: Amounts falling due within one year	7	(480,143)	(543,093)
Net current assets		457,329	513,965
Total assets less current liabilities		858,746	949,108
Creditors: Amounts falling due after more than one year	7	-	(7,500)
Provisions for liabilities		(66,763)	(66,679)
Net assets		791,983	874,929
Capital and reserves
Called up share capital		2,000	2,000
Profit and loss account		789,983	872,929
Total equity		791,983	874,929

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 17 December 2025 and signed on its behalf by:
 

G M Crisp Director

J F Crisp Director

Crisp Clean Services Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Myrtle Yard
Curry Rivel
Langport
Somerset
TA10 0PP

These financial statements were authorised for issue by the Board on 17 December 2025.

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 were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard appicable in the UK and Republic of Ireland'.

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.

The financial statements are prepared in sterling, which is the functional and presentational currency of the company, and rounded to the nearest £.

Going concern

These accounts have been prepared on a going concern basis. This year has seen an improvement in both results and cashflow with increased orders from key customers. The directors consider that the strong orders going forward, price increases and good continuing relationships with key customers and suppliers will see these improved results continue going forward. The directors therefore consider there to be no material uncertainties relating to going concern and the going concern basis is therefore appropriate.

Audit opinion

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 17 December 2025 was Nigel Fry, who signed for and on behalf of ML Audit LLP.

Crisp Clean Services Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

Key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The estimates and assumptions which are considered to have a significant risk of causing a material adjustment to the carrying amount of assets arise in respect of the stock provision applied to stock, which management are of the opinion is appropriate. The value of the stock provision is £117,141 (2024 -£97,117).

Government grants

Government grants are recognised at fair value when there is reasonable assurance that the Company will comply with the conditions attaching to them and that the grants will be received. Grants related to the purchase of assets are treated as deferred income and allocated to the income statement over the useful lives of the related assets while grants related to expenses are treated as other income in the income statement.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred 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 income 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Crisp Clean Services Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

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
Leasehold improvements	Straight line over the expected life of the lease
Office equipment	30% reducing balance
Plant and machinery	5-15% reducing balance
Fixtures and fittings	15% reducing balance
Motor vehicles	25% reducing balance

Development costs

Expenditure on research and development is recognised as an expense in the year in which it is incurred with the exception of expenditure on the development of products where the outcome of these products is assessed as being reasonably certain as regards to economic viability and technical feasibility. Such expenditure is recognised as an intangible asset and amortised to administrative expenses on a straight line basis over the useful economic life once the related product or enhancement is available for use.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Crisp Clean Services Limited

Notes to the Financial Statements for the Year Ended 31 October 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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Crisp Clean Services Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

Revenue recognition

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

The company recognises revenue for the sale of goods when all the following conditions are satisfied:
a) the significant risks and rewards of ownership have been transferred to the buyer;
b) the company retains no continuing involvement or control over the goods;
c) the amount of revenue can be reliably measured;
d) it is probable that future economic benefits will flow to the company; and
e) specific criteria have been met for each of the company's activities.

The company recognises revenue from the provision of services in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
a) the amount of revenue can be reliably measured;
b) it is probable that future economic benefit will flow to the company;
c) the stage of completion of the contract at the end of the reporting period can be reliably measured; and
d) the costs incurred and the costs to complete the contract can be reliably measured.
 

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 43 (2024 - 40).

Crisp Clean Services Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Leasehold improvements £	Office equipment  £	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	321,197	43,850	53,650	1,919,962	20,500	2,359,159
Additions	-	3,161	-	7,969	-	11,130
At 31 October 2025	321,197	47,011	53,650	1,927,931	20,500	2,370,289
Depreciation
At 1 November 2024	206,993	39,835	51,917	1,606,310	18,961	1,924,016
Charge for the year	8,779	1,946	260	33,486	385	44,856
At 31 October 2025	215,772	41,781	52,177	1,639,796	19,346	1,968,872
Carrying amount
At 31 October 2025	105,425	5,230	1,473	288,135	1,154	401,417
At 31 October 2024	114,204	4,015	1,733	313,652	1,539	435,143

5

Stocks

	2025 £	2024 £
Raw materials and consumables	304,052	355,970
Work in progress	235,649	260,773
Finished goods	123,881	62,213
	663,582	678,956

6

Debtors

	2025 £	2024 £
Trade debtors	177,184	279,332
Other debtors	12,994	26,040
Prepayments	59,394	58,208
	249,572	363,580

Crisp Clean Services Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

7

Creditors

Due within one year	Note	2025 £	2024 £
Loans and borrowings	9	147,838	203,616
Trade creditors		213,809	276,520
Social security and other taxes		19,200	15,175
Other creditors		42,487	16,839
Accruals		48,662	30,943
Corporation tax liability		8,147	-
		480,143	543,093
Due after one year
Loans and borrowings	9	-	7,500