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L & L Cleaning Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Clouders (Audit & Accounts) Ltd
Chartered Certified Accountants
Charter House, 103-105 Leigh Road
Leigh-On-Sea
Essex
SS9 1JL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 02649305
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 60,555 70,892
60,555 70,892
CURRENT ASSETS
Debtors 5 33,968 44,047
Cash at bank and in hand 162,391 45,097
196,359 89,144
Creditors: Amounts Falling Due Within One Year 6 (196,388 ) (99,266 )
NET CURRENT ASSETS (LIABILITIES) (29 ) (10,122 )
TOTAL ASSETS LESS CURRENT LIABILITIES 60,526 60,770
Creditors: Amounts Falling Due After More Than One Year 7 (20,694 ) (26,562 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,533 ) (2,878 )
NET ASSETS 34,299 31,330
CAPITAL AND RESERVES
Called up share capital 9 24 24
Profit and Loss Account 34,275 31,306
SHAREHOLDERS' FUNDS 34,299 31,330
Page 1
Page 2
For the year ending 31 March 2026 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
L E Huttley
Director
22/04/2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
L & L Cleaning Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02649305 . The registered office is Llakceih House, 181 Rectory Avenue, Rochford, Essex, SS4 3TB.
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. 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 from 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.
2.3. 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:
Freehold 15% on cost
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on cost
Fixtures & Fittings 33% on cost and 15% on cost
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2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. 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.
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2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 167 (2025: 164)
167 164
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2025 9,150 69,106 107,805 59,257 245,318
Additions - 8,490 - 340 8,830
As at 31 March 2026 9,150 77,596 107,805 59,597 254,148
Depreciation
As at 1 April 2025 6,176 53,736 58,291 56,223 174,426
Provided during the period 1,373 3,012 13,767 1,015 19,167
As at 31 March 2026 7,549 56,748 72,058 57,238 193,593
Net Book Value
As at 31 March 2026 1,601 20,848 35,747 2,359 60,555
As at 1 April 2025 2,974 15,370 49,514 3,034 70,892
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2026 2025
£ £
Motor Vehicles 24,174 32,982
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5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 23,648 33,748
Prepayments and accrued income 10,320 10,299
33,968 44,047
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 6,270 6,270
Trade creditors - 31
Corporation tax 30,265 12,022
Other taxes and social security 19,465 12,116
VAT 128,551 55,926
Net wages 2,358 1,050
Accrued expenses 2,720 2,634
Directors' loan accounts 6,759 9,217
196,388 99,266
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 20,694 26,562
8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,270 6,270
Later than one year and not later than five years 20,694 26,562
26,964 32,832
26,964 32,832
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9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 24 24
10. Dividends
2026 2025
£ £
On equity shares:
Interim dividend paid 84,500 82,000
11. Related Party Transactions
The company operates from premises owned by two of the company's directors, for which no rent is charged.
12. Ultimate Controlling Party
The company is controlled by the directors.
13. Investments
On the demutualisation of a business the company received shares free of charge. These listed shares had a market value of £260 (2025 £182) at the year end.
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