Cleanscapes Limited

	Page
Strategic Report	1
Directors' Report	2—3
Independent Auditor's Report	4—5
Statement of Comprehensive Income	6
Balance Sheet	7
Statement of Changes in Equity	8
Statement of Cash Flows	9
Notes to the Statement of Cash Flows	10
Notes to the Financial Statements	11—17

The directors present their strategic report for the year ended 31 March 2025.

Review of the Business

Cleanscapes continues to operate as a provider of contract cleaning services and maintains a strong reputation in the market. The business remains profitable and cash generative, with robust customer and staff loyalty.

However, the company faced a significant challenge this year with a 16% drop in turnover, primarily due to the loss of a major long-term client on 31 March 2024. This has directly contributed to the £548,052 decrease in profit before tax, although the company has managed to maintain relatively stable gross profit margins over the past three years.

Despite this setback, the business is actively pursuing recovery and growth by focusing on securing new contracts and leveraging its solid operational foundation.

Key financial performance indicators

The key financial performance measure for the company is EBITDA and in the year ended 31st March 2025 this was £1.574m. The company's gross margin on our normal reporting basis is 19.16%. The company held £0.652m in cash at the year end. Net assets of the company were £5.900m at the end of the year.

Despite the decline in turnover and profit before tax, these key financial performace indicators reflect a company that remains financially sound with adequate liquidity and capital strength.

Principal Risks and Uncertainties

The directors have identified a key strategic risk:

Customer Concentration Risk: A limited number of key customers increases vulnerability to contract losses or non-renewals, impacting revenue and increasing bad debt exposure.

Mitigation Strategy:

Diversification of the customer base.

Target to ensure no single customer accounts for more than 10% of turnover.

Avoid contracts with clients contributing less than 1% of projected turnover.

Future Developments

Cleanscapes is focusing on strategic growth by enhancing its service proposition and expanding within its existing geographic footprint (London and the Home Counties). Key components of the outlook include:

Target Market: Communal residential areas (social housing, care homes, student accommodation).

Contract Profile: Multi-year (3+ years) agreements to ensure revenue stability.

Client Diversification: No client >10% of turnover; no target <1% of turnover.

Business Development Strategy:

o Formal tender/procurement responses.

o Direct sales and relationship-building initiatives.

o Proactive use of market intelligence.

This forward-looking approach aligns well with the company's aim to build resilience, maintain growth, and reduce risk exposure in future periods.

Conclusion

While the 2025 financial year presented notable challenges—most significantly the loss of a major customer—Cleanscapes has responded with a structured strategic pivot. With a strong balance sheet, a clear go-to-market plan, and proactive risk management, the company is well-positioned to restore growth and enhance stability in the coming years.

On behalf of the board

D S Goldring

Director

2nd December 2025

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Cleanscapes Limited

Company No. 06868508

Directors' Report For The Year Ended 31 March 2025

Directors' Report

The directors present their report and the financial statements for the year ended 31 March 2025.

Principal Activity

The company's principal activity continues to be that of the provision of contract cleaning services.

Dividends

The value of dividends paid amounted to £845,000 .

The directors recommended a final dividend of £NIL .

Political Donations and Expenditure

Political donations amounted to £NIL .

Political expenditure amounted to £NIL .

Directors

The directors who held office during the year were as follows:

D S Goldring

D J Jacobs

P Bourne

H S Goldring

Employee Engagement Statement

The company has a number of policies for engaging with its employees.

IT systems are used to gather and share information with employees. Team managers hold regular one to one meetings with their teams where concerns can be raised, discussed, solved and communicated to other employees. In addition, periodically, staff surveys are completed and the results analysed and communicated to employees as appropriate. Annual team days also ensure that all employees' views and opinions are captured. Improvements to employee benefits are reviewed continually to attract a higher quantity and quality of employee to improve the service delivery to clients.

On a more general basis, there is a culture of careful spending amongst all staff and they are well aware of the economic factors affecting the performance of the company, both operationally and financially. The company directors engage with employees on a regular basis. A good example of this is when some new employees recommended some alternative equipment. The equipment was trialled and is now used as a standard model.

The company has an Equal Opportunities and Diversity policy which is provided to all employees through the employee portal. This confirms the company's approach to offering opportunities to all on an equal standing. A work councillor is provided for those employees identified as requiring additional support.

Disabled employees

Employment policies are designed to provide equal opportunities for all existing and prospective employees. In particular, full and fair consideration is given to applications made by disabled persons bearing in mind their respective aptitudes and abilities. Where possible, arrangements are also made for the continuing employment within a safe working environment of employees who have become disabled.

Matters covered in the Strategic Report

Disclosures required under s416(4) of the Companies Act 2006 are commented upon in the Strategic Report as the directors consider them to be of strategic importance to the business.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

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Cleanscapes Limited

Directors' Report (continued)

For The Year Ended 31 March 2025

Statement of Directors' Responsibilities - continued

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Independent Auditors

The auditors, Ellis Atkins, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

On behalf of the board

D S Goldring

Director

2nd December 2025

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Independent Auditor's Report

to the Members of

Cleanscapes Limited

Independent Auditor's Report

Opinion

We have audited the financial statements of Cleanscapes Limited for the year ended 31 March 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

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Independent Auditor's Report (continued)

to the Members of

Cleanscapes Limited

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 2—3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our experience of businesses of a similar size and nature, through discussion with the directors and other management, and from inspection of the company's regulatory and legal correspondence. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit.

•Owner managed businesses inherently carry a risk of management override, segregation of duties and departmental function is not always practically possible. Senior management of such a business are also in a position where internal controls may be overridden. Whilst our enquiry and observation procedures identify the effectiveness of internal controls, our audit has focused on substantive testing procedures to test transactions for evidence of misstatement, error or fraud.

•Significant transactions have been reviewed, in particular we evaluate the business rationale and seek to identify transactions or arrangements which appear unusual or outside the company's normal course of business.

•Internal controls in respect of access to cash and banking systems have been reviewed, observed and evaluated.

•We reviewed minutes of meetings of those charged with governance.

•We reviewed the financial statements and tested the disclosures against supporting information. Where appropriate we have made further enquiries with management or their professional advisors.

•We reviewed the assumptions and judgements used by management for any bias or significant changes compared to previous financial reporting periods. Where appropriate we compare the historical management assumptions and judgements to known outcomes in order to asses the validity of managements judgement.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

P D Longstaff (Senior Statutory Auditor)

for and on behalf of Ellis Atkins , Statutory Auditor

2nd December 2025

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Cleanscapes Limited

Statement of Comprehensive Income

For The Year Ended 31 March 2025

Statement of Comprehensive Income

		2025	2024
	Notes	£	£
TURNOVER		16,416,766	19,631,537
Cost of sales		(13,271,837 )	(15,894,207 )

GROSS PROFIT		3,144,929	3,737,330

Administrative expenses		(2,005,024 )	(2,004,623 )

OPERATING PROFIT	3	1,139,905	1,732,707
Interest payable and similar charges	8	(9,590 )	(54,340 )

PROFIT BEFORE TAXATION		1,130,315	1,678,367
Tax on Profit	9	(285,256 )	(424,704 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		845,059	1,253,663
OTHER COMPREHENSIVE INCOME FOR THE YEAR		-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR		845,059	1,253,663

The notes on pages 10 to 17 form part of these financial statements.

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Cleanscapes Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 06868508

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	10		638,360		901,068

			638,360		901,068
CURRENT ASSETS
Debtors	11	6,120,634		6,641,621
Cash at bank and in hand		652,506		545,863

		6,773,140		7,187,484
Creditors: Amounts Falling Due Within One Year	12	(1,388,902 )		(1,813,492 )

NET CURRENT ASSETS (LIABILITIES)			5,384,238		5,373,992

TOTAL ASSETS LESS CURRENT LIABILITIES			6,022,598		6,275,060

Creditors: Amounts Falling Due After More Than One Year	13		(13,354 )		(218,634 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	15		(109,085 )		(156,326 )

NET ASSETS			5,900,159		5,900,100

CAPITAL AND RESERVES
Called up share capital	17		100		100
Profit and Loss Account			5,900,059		5,900,000

SHAREHOLDERS' FUNDS			5,900,159		5,900,100

On behalf of the board

D S Goldring Director	D J Jacobs Director
2nd December 2025

The notes on pages 10 to 17 form part of these financial statements.

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Cleanscapes Limited

Statement of Changes in Equity

For The Year Ended 31 March 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2023	100	5,849,701	5,849,801
Profit for the year and total comprehensive income	-	1,253,663	1,253,663

Dividends paid	-	(1,203,364)	(1,203,364)

As at 31 March 2024 and 1 April 2024	100	5,900,000	5,900,100


Profit for the year and total comprehensive income	-	845,059	845,059

Dividends paid	-	(845,000)	(845,000)

As at 31 March 2025	100	5,900,059	5,900,159

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Cleanscapes Limited

Statement of Cash Flows

For The Year Ended 31 March 2025

Statement of Cash Flows

		2025	2024
	Notes	£	£
Cash flows from operating activities
Net cash generated from operations	1	1,861,005	2,493,457
Interest paid		(9,590 )	(54,340 )
Tax paid		(424,337 )	(558,683 )

Net cash generated from operating activities		1,427,078	1,880,434

Cash flows from investing activities
Purchase of tangible assets		(254,341 )	(164,675 )
Proceeds from disposal of tangible assets		83,273	27,395

Net cash used in investing activities		(171,068 )	(137,280 )

Cash flows from financing activities
Equity dividends paid		(845,000 )	(1,203,364 )
Repayment of finance leases		(304,367 )	(345,687 )

Net cash used in financing activities		(1,149,367 )	(1,549,051 )



Increase in cash and cash equivalents		106,643	194,103
Cash and cash equivalents at beginning of year	2	545,863	351,760

Cash and cash equivalents at end of year	2	652,506	545,863

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Cleanscapes Limited

Notes to the Statement of Cash Flows

For The Year Ended 31 March 2025

Notes to the Statement of Cash Flows

1. Reconciliation of profit for the financial year to cash generated from operations

	2025	2024
	£	£
Profit for the financial year	845,059	1,253,663
Adjustments for:
Tax on profit	285,256	424,704
Interest expense	9,590	54,340
Depreciation of tangible assets	510,071	621,260
Profit on disposal of tangible assets	(76,295)	(18,227)
Movements in working capital:
Decrease/(increase) in trade and other debtors	520,987	(213,363 )
(Decrease)/increase in trade and other creditors	(233,663 )	371,080

Net cash generated from operations	1,861,005	2,493,457

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

	2025	2024
	£	£
Cash at bank and in hand	652,506	545,863

3. Analysis of changes in net funds

	As at 1 April 2024	Cash flows	As at 31 March 2025
	£	£	£
Cash at bank and in hand	545,863	106,643	652,506
Finance leases	(427,073)	304,367	(122,706)

	118,790	411,010	529,800

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Cleanscapes Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Cleanscapes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06868508 . The registered office is Coles Lane, Ockley, Dorking, Surrey, RH5 5HW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the the rendering of services. Turnover is reduced for estimated customer rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Improvements	10% on cost
Plant & Machinery	25% on cost
Motor Vehicles	25% on cost and over the term of the lease
Fixtures & Fittings	25% on cost
Computer Equipment	33% on cost

For all classes of the company's fixed assets, additions are measured at cost.

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

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Cleanscapes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Operating Profit

The operating profit is stated after charging:

	2025	2024
	£	£
Bad debts	39,526	27,029
Depreciation of tangible fixed assets - owned	194,515	199,426
Depreciation of tangible fixed assets - finance leases and hire purchase contracts	315,556	421,834
Profit on disposal of tangible fixed assets	(76,295 )	(18,227 )

4. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2025	2024
	£	£
Audit Services
Audit of the company's financial statements	11,250	13,525

5. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2025	2024
	£	£
Wages and salaries	9,378,230	11,237,639
Social security costs	835,275	961,119
Other pension costs	200,163	226,709

	10,413,668	12,425,467

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Cleanscapes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Average Number of Employees

Average number of employees, including directors, during the year was: 420 (2024: 546)

7. Directors' remuneration

	2025	2024
	£	£
Emoluments	241,999	222,914
Company contributions to money purchase pension schemes	34,036	31,182

	276,035	254,096

The number of directors to whom retirement benefits were accruing was as follows:

	2025		2024
Money purchase pension schemes	4		4

Information regarding the highest paid director was as follows:

	2025	2024
	£	£
Emoluments	111,279	105,040
Company contributions to money purchase pension schemes	5,564	3,942

	116,843	108,982

8. Interest Payable and Similar Charges

	2025	2024
	£	£
Finance charges payable under finance leases and hire purchase contracts	(15,887)	49,026
Other finance charges	25,477	5,314

	9,590	54,340

9. Tax on Profit

	Tax Rate		2025	2024
The tax charge on the profit for the year was as follows:
	2025	2024	£	£
Current tax
UK Corporation Tax	25.0%	25.0%	331,075	531,993
Prior period adjustment			1,422	(4,458 )

			332,497	527,535
Deferred Tax
Deferred taxation			(47,241 )	(102,831 )


Total tax charge for the period			285,256	424,704


The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

...CONTINUED

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Cleanscapes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

	2025	2024
	£	£
Profit before tax	1,130,315	1,678,367

Tax on profit at 25% (UK standard rate)	282,579	419,592
Goodwill/depreciation not allowed for tax	101,553	143,588
Expenses not deductible for tax purposes	198	684
Capital allowances	(53,255 )	(31,871 )
Short term timing differences	(47,241 )	(102,831 )
Prior period adjustment	1,422	(4,458 )

Total tax charge for the period	285,256	424,704

10. Tangible Assets

	Land & Property
	Improvements	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2024	46,695	265,029	3,540,874	47,162
Additions	-	-	239,957	3,283
Disposals	-	-	(356,404 )	-

As at 31 March 2025	46,695	265,029	3,424,427	50,445

Depreciation
As at 1 April 2024	27,186	230,142	2,731,065	43,055
Provided during the period	4,669	19,503	458,673	2,419
Disposals	-	-	(349,426 )	-

As at 31 March 2025	31,855	249,645	2,840,312	45,474

Net Book Value
As at 31 March 2025	14,840	15,384	584,115	4,971

As at 1 April 2024	19,509	34,887	809,809	4,107


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2024	161,778	4,061,538
Additions	11,101	254,341
Disposals	-	(356,404 )

As at 31 March 2025	172,879	3,959,475

Depreciation
As at 1 April 2024	129,022	3,160,470
Provided during the period	24,807	510,071
Disposals	-	(349,426 )

As at 31 March 2025	153,829	3,321,115

...CONTINUED

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Cleanscapes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	19,050	638,360

As at 1 April 2024	32,756	901,068

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	184,246	498,549

11. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,485,056	3,706,357
Amounts owed by group undertakings	3,309,859	2,259,850
Other debtors	325,719	675,414

	6,120,634	6,641,621

12. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	109,352	208,439
Trade creditors	269,136	169,226
Amounts owed to group undertakings	153,953	285,135
Other creditors	33,255	35,248
Corporation tax	196,247	288,087
Taxation and social security	535,116	638,513
Accruals and deferred income	91,843	188,844

	1,388,902	1,813,492

13. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	13,354	218,634

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Net obligations under finance lease and hire purchase contracts	122,706		427,073

The hire purchase and finance lease liabilities are secured on the company's motor vehicles on which the loans are taken out.

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Cleanscapes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

14. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	109,352	208,439
Later than one year and not later than five years	13,354	218,634

	122,706	427,073

	122,706	427,073

15. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	109,085	156,326

16. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	156,326	156,326
Reversals	(47,241 )	(47,241)

Balance at 31 March 2025	109,085	109,085

17. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

The ordinary shares carry one vote per share and each share gives equal rights to dividends and distribution of the company's assets in the event of winding up or sale.

18. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	37,440	40,765

	37,440	40,765

19. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

During the year the charge to the profit and loss account in respect of defined contribution schemes was £200,163 (2024: £226,709).

At the balance sheet date contributions of £34,840 (2024: £39,033) were due to the fund and are included in creditors.

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Cleanscapes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

20. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	845,000	1,203,364

21. Related Party Disclosures

Material interests of directors

During the year the company paid rent of £24,000 (2024: £24,000) to GNC Investments Ltd, a company in which Mr D S Goldring and Mr P C Collis are materially interested as shareholders. The transaction was made on normal trading terms.

Other related parties

£37,440 in rent was paid to the related party in the year (2024: £37,440).

The company paid a management charge of £32,300 to its immediate holding company Scapes Group Ltd in the year (2024: £Nil).

The company paid a management charge of £Nil to its ultimate holding company, Goldring Holdings Ltd in the year (2024: £28,000).

22. Controlling Parties

The company's immediate parent undertaking is Scapes Group Ltd .

The ultimate parent undertaking is Goldring Holdings Ltd (incorporated in England & Wales). Its registered office is Constable Court, 62 Dene street, Dorking, Surrey. RH4 2DP .

Copies of the group accounts may be obtained from the company's registered office.

The company's ultimate controlling party is D S and H S Goldring by virtue of their interest in the share capital of the company.

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