1 April 2024 false Taxfiler 2024.6 02349362business:PrivateLimitedCompanyLtd2024-04-012025-03-31 023493622024-03-31 023493622024-04-012025-03-31 02349362business:AuditExemptWithAccountantsReport2024-04-012025-03-31 02349362business:FilletedAccounts2024-04-012025-03-31 023493622025-03-31 02349362business:Director12024-04-012025-03-31 02349362business:Director22024-04-012025-03-31 02349362business:Director32024-04-012025-03-31 02349362business:CompanySecretary12024-04-012025-03-31 02349362business:RegisteredOffice2024-04-012025-03-31 023493622024-03-31 02349362core:WithinOneYear2025-03-31 02349362core:WithinOneYear2024-03-31 02349362core:AfterOneYear2025-03-31 02349362core:AfterOneYear2024-03-31 02349362core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 02349362core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 02349362core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 02349362core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 02349362core:PreviouslyStatedAmount2025-03-31 02349362core:PreviouslyStatedAmount2024-03-31 02349362business:SmallEntities2024-04-012025-03-31 02349362countries:EnglandWales2024-04-012025-03-31 02349362core:PlantMachinery2024-04-012025-03-31 02349362core:MotorVehicles2024-04-012025-03-31 02349362core:FurnitureFittings2024-04-012025-03-31 02349362core:LandBuildings2024-03-31 02349362core:PlantMachinery2024-03-31 02349362core:MotorVehicles2024-03-31 02349362core:FurnitureFittings2024-03-31 02349362core:LandBuildings2025-03-31 02349362core:PlantMachinery2025-03-31 02349362core:MotorVehicles2025-03-31 02349362core:FurnitureFittings2025-03-31 02349362core:LandBuildings2024-04-012025-03-31 02349362business:OrdinaryShareClass12024-04-012025-03-31 02349362business:OrdinaryShareClass12023-04-012024-03-31 023493622023-04-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 02349362 (England and Wales)
Britannia Cleaning Limited Unaudited accounts for the year ended 31 March 2025
Britannia Cleaning Limited Unaudited accounts Contents
Page
- 2 -
Britannia Cleaning Limited Company Information for the year ended 31 March 2025
Directors
Anthony David Burke Christine Burke Anthony McMullan
Secretary
Christine Burke
Company Number
02349362 (England and Wales)
Registered Office
183 Thorndon Avenue West Horndon Brentwood Essex CM13 3TP United Kingdom
Accountants
Pearl Accounting Limited Suite 1 116 Ballards Lane Finchley London N3 2DN
- 3 -
Britannia Cleaning Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
310,746 
346,987 
Current assets
Inventories
5,293 
16,048 
Debtors
716,084 
697,244 
Cash at bank and in hand
3,619 
103 
724,996 
713,395 
Creditors: amounts falling due within one year
(772,794)
(730,111)
Net current liabilities
(47,798)
(16,716)
Total assets less current liabilities
262,948 
330,271 
Creditors: amounts falling due after more than one year
(25,597)
(103,393)
Net assets
237,351 
226,878 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
237,349 
226,876 
Shareholders' funds
237,351 
226,878 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by
Anthony David Burke Director Company Registration No. 02349362
- 4 -
Britannia Cleaning Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Britannia Cleaning Limited is a private company, limited by shares, registered in England and Wales, registration number 02349362. The registered office is 183 Thorndon Avenue, West Horndon, Brentwood, Essex, CM13 3TP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Pension costs
Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% written down value
Motor vehicles
25% written down value
Fixtures & fittings
20% written down value
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
Britannia Cleaning Limited Notes to the Accounts for the year ended 31 March 2025
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
183,000 
516,050 
221,963 
183,329 
1,104,342 
At 31 March 2025
183,000 
516,050 
221,963 
183,329 
1,104,342 
Depreciation
At 1 April 2024
- 
419,851 
215,598 
121,906 
757,355 
Charge for the year
- 
19,240 
4,716 
12,285 
36,241 
At 31 March 2025
- 
439,091 
220,314 
134,191 
793,596 
Net book value
At 31 March 2025
183,000 
76,959 
1,649 
49,138 
310,746 
At 31 March 2024
183,000 
96,199 
6,365 
61,423 
346,987 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
699,121 
597,791 
Amounts due from group undertakings etc.
13,788 
73,852 
Accrued income and prepayments
3,167 
25,601 
Other debtors
8 
- 
716,084 
697,244 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
84,700 
120,130 
Obligations under finance leases and hire purchase contracts
- 
728 
Trade creditors
130,965 
140,539 
Amounts owed to group undertakings and other participating interests
52,181 
- 
Taxes and social security
439,069 
414,649 
Other creditors
9,916 
8,306 
Loans from directors
33,030 
25,530 
Accruals
19,956 
20,229 
Deferred income
2,977 
- 
772,794 
730,111 
- 6 -
Britannia Cleaning Limited Notes to the Accounts for the year ended 31 March 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
25,597 
103,393 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 10 (2024: 10).
- 7 -