REGISTERED NUMBER: 11417352 (England and Wales)

HS COMMERCIAL CLEANING LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Mrs A V E Stone

REGISTERED OFFICE:

63 Quarmby Road

Huddersfield

West Yorkshire

HD3 4EA

REGISTERED NUMBER:

11417352 (England and Wales)

ACCOUNTANTS:

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

FIXED ASSETS

Property, plant and equipment

4

6,651

11,425

CURRENT ASSETS

Debtors

5

33,634

21,520

Cash at bank

16,988

4,760

50,622

26,280

CREDITORS

Amounts falling due within one year

6

52,578

31,332

NET CURRENT LIABILITIES

(1,956

)

(5,052

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,695

6,373

CREDITORS

Amounts falling due after more than one year

7

1,250

6,249

NET ASSETS

3,445

124

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

3,444

123

SHAREHOLDERS' FUNDS

3,445

124

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 November 2025 and were signed by:

Mrs A V E Stone - Director

1.	STATUTORY INFORMATION

HS Commercial Cleaning 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.

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.

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

Turnover

Revenue 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.

Plant and Machinery

-

20% on cost

Fixtures and Fittings

-

20% on cost

Motor Vehicles

-

25% on cost

Computer Equipment

-

33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 11 (2024 - 11 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

Machinery

Fittings

Vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

and 30 June 2025

5,749

1,754

8,750

3,449

19,702

DEPRECIATION

At 1 July 2024

2,715

398

3,876

1,288

8,277

Charge for year

1,085

351

2,188

1,150

4,774

At 30 June 2025

3,800

749

6,064

2,438

13,051

NET BOOK VALUE

At 30 June 2025

1,949

1,005

2,686

1,011

6,651

At 30 June 2024

3,034

1,356

4,874

2,161

11,425

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

29,597

20,300

Other debtors

4,037

1,220

33,634

21,520

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,000

5,000

Trade creditors

853

-

Taxation and social security

21,313

10,705

Other creditors

25,412

15,627

52,578

31,332

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,250

6,249

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

Mrs A V E Stone

Balance outstanding at start of year

1,220

9,713

Amounts advanced

8,714

9,727

Amounts repaid

(3,664

)

(18,220

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,270

1,220

10.	RELATED PARTY DISCLOSURES

During the year the company loaned £1,966 (2024: £1,000) to Heaven Scent Cleaning (UK) Ltd, a company controlled by the shareholder A. Stone. At the year end £15,942 (2024: £13,976) remained outstanding.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 June 2025 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

23 November 2025