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REGISTERED NUMBER: 02095989 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| M & D CLEANING SUPPLIES LIMITED |

M & D CLEANING SUPPLIES LIMITED (REGISTERED NUMBER: 02095989) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| M & D CLEANING SUPPLIES LIMITED |

COMPANY INFORMATION

for the Year Ended 30 April 2025

| DIRECTORS: | Mr A W Trevarton

| Mr M A Trevarton

| SECRETARY: | Mr M A Trevarton

| REGISTERED OFFICE: | Grove Road

| Upholland

| Wigan

| Lancashire

| WN8 0LH

| REGISTERED NUMBER: | 02095989 (England and Wales)

| ACCOUNTANTS: | Fairhurst Accountants Ltd

| Chartered Accountants

| Douglas Bank House

| Wigan Lane

| Wigan

| Lancashire

| WN1 2TB

| BANKERS: | Arbuthnot Latham

| Arbuthnot House

| 7 Wilson Street

| London

| EC2M 2SN

M & D CLEANING SUPPLIES LIMITED (REGISTERED NUMBER: 02095989) |

ABRIDGED STATEMENT OF FINANCIAL POSITION

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 438,202 |  | 472,506 |  |

CURRENT ASSETS

Stocks | 221,881 |  | 207,567 |  |

Debtors | 538,631 |  | 612,048 |  |

Cash at bank and in hand | 449,417 |  | 293,733 |  |

1,209,929 |  | 1,113,348 |  |

CREDITORS

Amounts falling due within one year | 396,643 |  | 385,277 |  |

NET CURRENT ASSETS | 813,286 |  | 728,071 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,251,488 |  | 1,200,577 |  |

PROVISIONS FOR LIABILITIES | 5 | 17,684 |  | 17,500 |  |

NET ASSETS | 1,233,804 |  | 1,183,077 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 6 | 319,925 |  | 324,597 |  |

Retained earnings | 6 | 913,779 |  | 858,380 |  |

SHAREHOLDERS' FUNDS | 1,233,804 |  | 1,183,077 |  |

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

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

The directors acknowledge their 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.

M & D CLEANING SUPPLIES LIMITED (REGISTERED NUMBER: 02095989) |

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued

30 April 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 January 2026 and were signed on its behalf by:

Mr M A Trevarton - Director

M & D CLEANING SUPPLIES LIMITED (REGISTERED NUMBER: 02095989) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| M & D Cleaning Supplies Limited 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 as modified by the revaluation of certain assets.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover represents the supply of cleaning, maintenance and hygiene products, excluding value added tax.

| Income is recognised when the goods and services have been delivered to customers such that the risks and rewards have been transferred to them..

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 20% on reducing balance

| Tangible fixed assets are stated at either cost or valuation less depreciation and any impairment.

| Impairment of assets

| At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss.

| Where an impairment loss subsequently reverses, the carrying amount of each asset is increased to the revised estimate of its recoverable amount, to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately.

| Stocks

| Stocks are measured at the lower of cost and selling price less cost to sell. Cost is measured at the most recent purchase price and other costs incurred in bringing the stocks to their present location and condition.

| Financial instruments

| Trade and other debtors and trade creditors are measured at the transaction price and thereafter stated at amortised cost using effective interest rate method, less impairment losses.

| Other financial assets and liabilities shall be measured at amortised cost using the effective interest rate. Financial assets and liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount due. Amounts due to and from related undertakings, including directors, are repayable on demand and are measured at the undiscounted amount due.

M & D CLEANING SUPPLIES LIMITED (REGISTERED NUMBER: 02095989) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Interest bearing borrowings

| Interest bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest bearing borrowings are stated at amortised cost with any difference between the amount initially recognised and redemption value being recognised in the statement of comprehensive income over the period of the borrowings, together with any interest and fees payable, using the effective interest method.

| Short term employee benefits

| Short-term employee benefits are recognised as an expense in the period in which they are incurred.

| The company makes contributions to the M&D Cleaning Supplies Limited directors' pension plan; a defined contribution scheme, where assets are held separately from the assets of the company. The pension cost charge represents contributions payable to the scheme. The company's liability is limited to the amount of the contribution.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 12 ) .

M & D CLEANING SUPPLIES LIMITED (REGISTERED NUMBER: 02095989) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST OR VALUATION

| At 1 May 2024 | 890,125 |  |

| Additions | 1,026 |  |

| Disposals | (36,425 | ) |

| At 30 April 2025 | 854,726 |  |

| DEPRECIATION

| At 1 May 2024 | 417,619 |  |

| Charge for year | 31,599 |  |

| Eliminated on disposal | (32,694 | ) |

| At 30 April 2025 | 416,524 |  |

| NET BOOK VALUE

| At 30 April 2025 | 438,202 |  |

| At 30 April 2024 | 472,506 |  |

| Cost or valuation at 30 April 2025 is represented by:

| Totals

£ |

| Valuation in 2000 | 45,387 |  |

| Valuation in 2002 | 25,000 |  |

| Valuation in 2007 | 190,000 |  |

| Valuation in 2014 | (75,000 | ) |

| Valuation in 2023 | 48,000 |  |

| Cost | 621,339 |  |

854,726 |  |

| If freehold property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 139,613 |  | 139,613 |  |

| Aggregate depreciation | 96,594 |  | 96,594 |  |

| Freehold property was valued on a fair value basis basis on 23 February 2023 by Parkinson Real Estate .

| The directors consider the value at the balance sheet date is not materially different.

5. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 17,684 |  | 17,500 |  |

M & D CLEANING SUPPLIES LIMITED (REGISTERED NUMBER: 02095989) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

5. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 17,500 |  |

| Charge to Income Statement during year | 184 |  |

| Balance at 30 April 2025 | 17,684 |  |

6. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 May 2024 | 858,380 |  | 324,597 |  | 1,182,977 |  |

| Profit for the year | 82,364 |  | - |  | 82,364 |  |

| Dividends | (31,637 | ) | - |  | (31,637 | ) |

| Transfer | 4,672 |  | (4,672 | ) | - |  |

| At 30 April 2025 | 913,779 |  | 319,925 |  | 1,233,704 |  |

| The transfer represents the accumulated annual differences between the annual historical cost depreciation charges and the actual depreciation charges each year calculated on the revalued amount. The difference between the charges for this year is £4,672 (2024: £3,746).

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

£ | £ |

| Mr M A Trevarton

| Balance outstanding at start of year | 112,726 |  | 58,014 |  |

| Amounts advanced | - |  | 54,712 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | (871 | ) | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 111,855 |  | 112,726 |  |

| Interest is charged at 2.25%.