Acorah Software Products - Accounts Production 16.8.310 false true true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 04218332 Mrs Carolyn Fenton Mr Michael Fenton Mrs Carolyn Fenton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04218332 2024-05-31 04218332 2025-05-31 04218332 2024-06-01 2025-05-31 04218332 frs-core:CurrentFinancialInstruments 2025-05-31 04218332 frs-core:ComputerEquipment 2025-05-31 04218332 frs-core:ComputerEquipment 2024-06-01 2025-05-31 04218332 frs-core:ComputerEquipment 2024-05-31 04218332 frs-core:MotorVehicles 2025-05-31 04218332 frs-core:MotorVehicles 2024-06-01 2025-05-31 04218332 frs-core:MotorVehicles 2024-05-31 04218332 frs-core:PlantMachinery 2025-05-31 04218332 frs-core:PlantMachinery 2024-06-01 2025-05-31 04218332 frs-core:PlantMachinery 2024-05-31 04218332 frs-core:ShareCapital 2025-05-31 04218332 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 04218332 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 04218332 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 04218332 frs-bus:SmallEntities 2024-06-01 2025-05-31 04218332 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 04218332 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 04218332 frs-bus:Director1 2024-06-01 2025-05-31 04218332 frs-bus:Director1 2024-05-31 04218332 frs-bus:Director1 2025-05-31 04218332 frs-bus:Director2 2024-06-01 2025-05-31 04218332 frs-bus:Director2 2024-05-31 04218332 frs-bus:Director2 2025-05-31 04218332 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 04218332 frs-countries:EnglandWales 2024-06-01 2025-05-31 04218332 2023-05-31 04218332 2024-05-31 04218332 2023-06-01 2024-05-31 04218332 frs-core:CurrentFinancialInstruments 2024-05-31 04218332 frs-core:ShareCapital 2024-05-31 04218332 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 04218332
Alternative Cleaning Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
de Jong Phillips Ltd
Chartered Accountants
First Floor
85 Great Portland Street
London
W1W 7LT
Alternative Cleaning Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Alternative Cleaning Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 04218332

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 410 |  | 1,041
|  |  | 410 |  | 1,041
CURRENT ASSETS
Stocks | 5 | 500 |  | 500 |
Debtors | 6 | 76,013 |  | 74,151 |
Cash at bank and in hand |  | 38,042 |  | 35,224 |
|  | 114,555 |  | 109,875 |
Creditors: Amounts Falling Due Within One Year | 7 | (41,826 ) |  | (50,440 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 72,729 |  | 59,435
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 73,139 |  | 60,476
NET ASSETS |  |  | 73,139 |  | 60,476
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200 |  | 200
Profit and Loss Account |  |  | 72,939 |  | 60,276
SHAREHOLDERS' FUNDS |  |  | 73,139 |  | 60,476

For the year ending 31 May 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Michael Fenton Director
6th January 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Alternative Cleaning Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Alternative Cleaning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04218332 . The registered office is MM House, 3-7 Wyndham Street, Aldershot, Hampshire, GU12 4NY.
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 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
The Covid-19 pandemic has impacted the company. Having considered the contingency plans in place, the support to businesses announced by the UK Government and having reviewed updated cashflow forecasts, the director considers the adoption of the going concern basis in preparing these financial statements is appropriate.
2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.4. 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:

Plant & Machinery | 25% Straight Line Basis
Motor Vehicles | 25% Straight Line Basis
Computer Equipment | 25% Straight Line Basis

2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
The company accounts for its financial transactions in accordance with Section 11 and Section 12 of FRS 102.
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
Short term debtors and creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Page 2
Page 3
Alternative Cleaning Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.7. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. 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. Average Number of Employees
Average number of employees, including directors, during the year was: 50 (2024: 51)
50 51
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2024 | 2,632 | 7,250 | 2,861 | 12,743
Disposals | (505 ) | - | - | (505 )
As at 31 May 2025 | 2,127 | 7,250 | 2,861 | 12,238
Depreciation
As at 1 June 2024 | 2,090 | 7,250 | 2,362 | 11,702
Provided during the period | 344 | - | 287 | 631
Disposals | (505 ) | - | - | (505 )
As at 31 May 2025 | 1,929 | 7,250 | 2,649 | 11,828
Net Book Value
As at 31 May 2025 | 198 | - | 212 | 410
As at 1 June 2024 | 542 | - | 499 | 1,041

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 500 |  | 500

Page 3
Page 4
Alternative Cleaning Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 62,457 |  | 59,795
Other debtors | 4,356 |  | 4,356
Directors' loan accounts | 9,200 |  | 10,000
| 76,013 |  | 74,151

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,486 |  | 8,911
Other taxes and social security | 18,297 |  | 18,675
VAT | 17,704 |  | 17,171
Other creditors | 339 |  | 169
Accruals and deferred income | - |  | 5,514
| 41,826 |  | 50,440

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

9. Directors Advances, Credits and Guarantees
Included within Debtors is a £10000 loan to the directors. £800 was repaid by Carolyn Fenton to the DLA during the year 31st May 2025. An LP2 form can be submitted from 1st March 2026 in which 33.75% of £800.00 = £270.00 can be requested to be refunded. Therefore, the debtor balance for S455 of £3,375.00 is correct and part of it should be reclaimed before the next accounting period ends.

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Carolyn Fenton | 5,000 | - | 800 | - | 4,200
Mr Michael Fenton | 5,000 | - | - | - | 5,000

The above loan is unsecured, interest free and repayable on demand.
Page 4