REGISTERED NUMBER: 03039286 (England and Wales)

Prime Cleaning Services Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C D Coughtrey

SECRETARY:

Mrs T J Coughtrey

REGISTERED OFFICE:

West Beeches

Woods Hill Lane Ashurst Wood

East Grinstead

West Sussex

RH19 3RQ

REGISTERED NUMBER:

03039286 (England and Wales)

ACCOUNTANTS:

Swindells LLP

Chartered Accountants

Atlantic House

8 Bell Lane

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QL

FIXED ASSETS

Tangible assets

4

74,996

82,475

Investment property

5

406,495

406,495

481,491

488,970

CURRENT ASSETS

Debtors

6

205,345

189,780

Cash at bank

85,912

96,384

291,257

286,164

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

363,929

357,964

NET CURRENT LIABILITIES

(72,672

)

(71,800

)

TOTAL ASSETS LESS CURRENT LIABILITIES

408,819

417,170

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

8

43,686

48,261

NET ASSETS

365,133

368,909

CAPITAL AND RESERVES

Called up share capital

10

10,003

10,003

Retained earnings

355,130

358,906

SHAREHOLDERS' FUNDS

365,133

368,909

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

Mr C D Coughtrey - Director

1.	STATUTORY INFORMATION

Prime 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 presentation currency of the financial statements is the Pound Sterling (£).

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 received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 93 (2024 - 96 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

60,847

164,113

12,332

237,292

Additions

-

45,400

-

45,400

Disposals

-

(75,363

)

-

(75,363

)

At 31 March 2025

60,847

134,150

12,332

207,329

DEPRECIATION

At 1 April 2024

47,231

95,254

12,332

154,817

Charge for year

5,014

33,537

-

38,551

Eliminated on disposal

-

(61,035

)

-

(61,035

)

At 31 March 2025

52,245

67,756

12,332

132,333

NET BOOK VALUE

At 31 March 2025

8,602

66,394

-

74,996

At 31 March 2024

13,616

68,859

-

82,475

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

7,325

62,500

69,825

Additions

-

45,400

45,400

Reclassification/transfer

7,675

26,250

33,925

At 31 March 2025

15,000

134,150

149,150

DEPRECIATION

At 1 April 2024

1,831

15,625

17,456

Charge for year

3,750

33,537

37,287

Reclassification/transfer

2,398

18,594

20,992

At 31 March 2025

7,979

67,756

75,735

NET BOOK VALUE

At 31 March 2025

7,021

66,394

73,415

At 31 March 2024

5,494

46,875

52,369

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

406,495

NET BOOK VALUE

At 31 March 2025

406,495

At 31 March 2024

406,495

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

183,968

166,887

Amounts owed by associates

21,257

22,893

Other debtors

120

-

205,345

189,780

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

32,723

32,674

Trade creditors

67,539

36,132

Taxation and social security

89,829

68,847

Other creditors

173,838

220,311

363,929

357,964

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

43,686

48,261

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

76,409

80,935

Hire purchase lending is secured against the assets concerned.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,002

Ordinary

£1

10,002

10,002

1

Ordinary B

£1

1

1

10,003

10,003

11.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed the director amounts totalling £166,883 (2024: £92,976). This loan is unsecured, interest free and repayable on demand.

At the balance sheet date, Prime Service Group Limited, a company having common control, owed the company amounts totalling £21,257 (2024: £22,893). This loan is unsecured, interest free and repayable on demand.

During the year, the company paid dividends to its director totalling £Nil (2024: £3,600).