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Registered number: 04692072 R & A GREEN CLEANING SERVICES LIMITED Unaudited Financial statements Information for filing with the registrar For the year ended 31 March 2025
R & A GREEN CLEANING SERVICES LIMITED Company Information
Directors | Mrs R Hill
| Mr T Hill
| Mr J Hill
Company secretary | Mrs R Hill
Registered number | 04692072
Registered office | Harwood House
| 115 Kilnhurst Road
| Rawmarsh
| Rotherham
| S62 5NG
R & A GREEN CLEANING SERVICES LIMITED Registered number: 04692072 Balance sheet As at 31 March 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 11,261 |  | 12,336
|  |  | 11,261 |  | 12,336
Current assets |  |  |  |  |
Stocks |  | 500 |  | 500 |
Debtors |  | 166,385 |  | 165,671 |
Cash at bank and in hand |  | 65,840 |  | 87,600 |
|  | 232,725 |  | 253,771 |
Creditors: amounts falling due within one year |  | (104,099) |  | (104,223) |
Net current assets |  |  | 128,626 |  | 149,548
Total assets less current liabilities |  |  | 139,887 |  | 161,884
Creditors: amounts falling due after more than one year |  |  | (10,337) |  | (14,730)
Net assets |  |  | 129,550 |  | 147,154
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 2 |  | 2
Profit and loss account |  |  | 129,548 |  | 147,152
|  |  | 129,550 |  | 147,154
Page 1
R & A GREEN CLEANING SERVICES LIMITED Registered number: 04692072 Balance sheet (continued) As at 31 March 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mrs R Hill | Mr J Hill
Director | Director
Date: 2 April 2026 |
The notes on pages 3 to 8 form part of these financial statements. Page 2
R & A GREEN CLEANING SERVICES LIMITED Notes to the financial statements For the year ended 31 March 2025
1. | General information
R & A Green Cleaning Services Limited is a company limited by shares incorporated in England within the United Kingdom. The address of the registered office is given in the company information page of these financial statements. The financial statements are presented in sterling which is the functional currency of the company. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
R & A GREEN CLEANING SERVICES LIMITED Notes to the financial statements For the year ended 31 March 2025 2.Accounting policies (continued)
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.9 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% |
|  |  |  | Motor vehicles | - | 20% |
|  |  |  | Office equipment | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
R & A GREEN CLEANING SERVICES LIMITED Notes to the financial statements For the year ended 31 March 2025 2.Accounting policies (continued)
| 2.11 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.14 | Creditors
Short-term 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2024 -8).
Page 5
R & A GREEN CLEANING SERVICES LIMITED Notes to the financial statements For the year ended 31 March 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2024 | 35,000
| At 31 March 2025 | 35,000
| Amortisation |
| At 1 April 2024 | 35,000
| At 31 March 2025 | 35,000
| Net book value |
| At 31 March 2025 | -
| At 31 March 2024 | -
Page 6
R & A GREEN CLEANING SERVICES LIMITED Notes to the financial statements For the year ended 31 March 2025
5. | Tangible fixed assets
|  | Plant & machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 6,567 | 18,460 | 2,806 | 27,833
| Additions | 282 | 3,500 | 256 | 4,038
| At 31 March 2025 | 6,849 | 21,960 | 3,062 | 31,871
| Depreciation |  |  |  |
| At 1 April 2024 | 4,138 | 8,981 | 2,378 | 15,497
| Charge for the year on owned assets | 936 | 4,042 | 135 | 5,113
| At 31 March 2025 | 5,074 | 13,023 | 2,513 | 20,610
| Net book value |  |  |  |
| At 31 March 2025 | 1,775 | 8,937 | 549 | 11,261
| At 31 March 2024 | 2,429 | 9,479 | 428 | 12,336
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,337 | 14,730
|  | 10,337 | 14,730
Page 7
R & A GREEN CLEANING SERVICES LIMITED Notes to the financial statements For the year ended 31 March 2025
7. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 4,393 | 3,824
|  | 4,393 | 3,824
| Amounts falling due 1-2 years |  |
| Bank loans | 5,047 | 4,393
|  | 5,047 | 4,393
| Amounts falling due 2-5 years |  |
| Bank loans | 5,290 | 10,337
|  | 5,290 | 10,337
|  | 14,730 | 18,554
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2024 -2) Ordinary shares of £1.00 each | 2 | 2
9. | Related party transactions
| Included in other creditors is a loan from the shareholders in the sum of £23,837 (2024 - £28,838). This is unsecured, interest free and repayable upon demand. Included in other debtors are loans to the Directors in the sum of £3,340 (2024 - £8,355). These are unsecured, interest free and repayable upon demand.
Page 8