Company No: 03186899 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.12.2025		31.12.2024
		£		£
Fixed assets
Intangible assets	3	5,564		7,045
Tangible assets	4	1,647,390		1,543,696
		1,652,954		1,550,741
Current assets
Debtors	5	2,810,907		4,608,767
Cash at bank and in hand		337,359		1,888,439
		3,148,266		6,497,206
Creditors: amounts falling due within one year	6	( 1,216,354)		( 1,879,315)
Net current assets		1,931,912		4,617,891
Total assets less current liabilities		3,584,866		6,168,632
Creditors: amounts falling due after more than one year	7	( 756,645)		( 559,702)
Provision for liabilities		( 335,838)		( 296,238)
Net assets		2,492,383		5,312,692
Capital and reserves
Called-up share capital	8	532		532
Share premium account		113,591		113,591
Capital redemption reserve		472		472
Profit and loss account		2,377,788		5,198,097
Total shareholder's funds		2,492,383		5,312,692

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of A Better Service Ltd (registered number: 03186899) were approved and authorised for issue by the Board of Directors on 05 May 2026. They were signed on its behalf by:

E A Bacon Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

A Better Service Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Homestead, Park Lane, Charvil, RG10 9TR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

The reporting period length had been shortened in the prior year to align with other group companies. Due to this, the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

Turnover

Turnover is measured at fair value of the consideration received or receivable. It is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Computer software

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Leasehold improvements	10 % reducing balance
Plant and machinery	15 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	15 % reducing balance
Computer equipment	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	Year ended 31.12.2025		Period from 01.04.2024 to 31.12.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	45		44

3. Intangible assets

	Computer software		Total
	£		£
Cost
At 01 January 2025	7,420		7,420
At 31 December 2025	7,420		7,420
Accumulated amortisation
At 01 January 2025	375		375
Charge for the financial year	1,481		1,481
At 31 December 2025	1,856		1,856
Net book value
At 31 December 2025	5,564		5,564
At 31 December 2024	7,045		7,045

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£		£
Cost
At 01 January 2025	37,065		24,069		5,865,510		0		49,821		5,976,465
Additions	2,115		580		594,185		1,766		0		598,646
Disposals	0		0		( 409,320)		0		0		( 409,320)
At 31 December 2025	39,180		24,649		6,050,375		1,766		49,821		6,165,791
Accumulated depreciation
At 01 January 2025	22,989		11,826		4,357,833		0		40,121		4,432,769
Charge for the financial year	1,531		1,880		472,539		131		1,947		478,028
Disposals	0		0		( 392,396)		0		0		( 392,396)
At 31 December 2025	24,520		13,706		4,437,976		131		42,068		4,518,401
Net book value
At 31 December 2025	14,660		10,943		1,612,399		1,635		7,753		1,647,390
At 31 December 2024	14,076		12,243		1,507,677		0		9,700		1,543,696
Leased assets included above:
Net book value
At 31 December 2025	0		0		1,401,220		0		0		1,401,220
At 31 December 2024	0		0		897,867		0		0		897,867

5. Debtors

	31.12.2025		31.12.2024
	£		£
Trade debtors	1,150,148		1,105,632
Amounts owed by Group undertakings	1,499,412		3,407,055
Prepayments and accrued income	133,989		86,918
Other debtors	27,358		9,162
	2,810,907		4,608,767

6. Creditors: amounts falling due within one year

	31.12.2025		31.12.2024
	£		£
Trade creditors	287,096		168,029
Accruals	75,697		97,945
Corporation tax	85,634		817,570
Other taxation and social security	377,925		392,770
Obligations under finance leases and hire purchase contracts (secured)	339,203		345,179
Other creditors	50,799		57,822
	1,216,354		1,879,315

7. Creditors: amounts falling due after more than one year

	31.12.2025		31.12.2024
	£		£
Obligations under finance leases and hire purchase contracts	756,645		559,702

Hire purchase liabilities are secured against the underlying assets to which they relate.

8. Called-up share capital

	31.12.2025		31.12.2024
	£		£
Allotted, called-up and fully-paid
530 Ordinary shares of £ 1.00 each	530		530
1 C Non-voting ordinary share of £ 1.00	1		1
1 D Non-voting ordinary share of £ 1.00	1		1
	532		532

9. Financial commitments

Commitments

	31.12.2025		31.12.2024
	£		£
Total future minimum lease payments under non-cancellable operating leases	100,000		40,000

10. Related party transactions

During the year the company was charged £Nil (2024 - £4,500) to acquire a vehicle though an agreement with a related party.
The company has taken advantage of the exemptions within FRS 102 paragraph 33.1A from disclosing transactions with its wholly owned subsidiaries.

11. Ultimate controlling party

The company's immediate and ultimate parent is Cleanstream Group Limited, incorporated in England and Wales.

The address of Cleanstream Group Limited is Unit 6 Hydro Estate St. Andrews Road, Avonmouth, Bristol, BS11 9HS