CAIN CLEANING SERVICES LIMITED


Directors	A M Webster
	N Webster


Company Secretary	N Webster


Registered Address	8 Pendle Nick Close
	Clitheroe
	BB7 1RH


Registered Number	04893022 (England and Wales)

Statement of Financial Position
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		2,800		3,600
Tangible assets	4		49,333		44,983
			52,133		48,583
Current assets
Debtors	5	46,845		57,030
Cash at bank and on hand		51,443		58,553
		98,288		115,583
Creditors amounts falling due within one year	6	(37,980)		(49,956)
Net current assets (liabilities)			60,308		65,627
Total assets less current liabilities			112,441		114,210
Provisions for liabilities	7		(12,119)		(10,959)
Net assets			100,322		103,251
Capital and reserves
Called up share capital			100		100
Profit and loss account			100,222		103,151
Shareholders' funds			100,322		103,251

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 January 2026, and are signed on its behalf by:

A M Webster
Director
Registered Company No. 04893022

CAIN CLEANING SERVICES LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to work done in the period.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible fixed assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation. Intangible fixed assets are amortised on a straight-line basis over 4 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		8

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 October 24	61,280	61,280
At 30 September 25	61,280	61,280
Amortisation and impairment
At 01 October 24	57,680	57,680
Charge for year	800	800
At 30 September 25	58,480	58,480
Net book value
At 30 September 25	2,800	2,800
At 30 September 24	3,600	3,600

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 October 24	47,922	62,250	110,172
Additions	3,624	12,550	16,174
At 30 September 25	51,546	74,800	126,346
Depreciation and impairment
At 01 October 24	30,736	34,453	65,189
Charge for year	4,613	7,211	11,824
At 30 September 25	35,349	41,664	77,013
Net book value
At 30 September 25	16,197	33,136	49,333
At 30 September 24	17,186	27,797	44,983

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	46,845	57,030
Total	46,845	57,030

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	577	626
Taxation and social security	24,124	34,587
Other creditors	12,075	13,010
Accrued liabilities and deferred income	1,204	1,733
Total	37,980	49,956

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	12,119	10,959
Total	12,119	10,959