Company Registration No. 06972053 (England and Wales)
Prestige Cleaning & Maintenance Limited
Unaudited accounts
for the year ended 31 March 2026
Prestige Cleaning & Maintenance Limited
Unaudited accounts
Contents
Prestige Cleaning & Maintenance Limited
Company Information
for the year ended 31 March 2026
Directors
R Kay
P Kay
J Muzikova
Company Number
06972053 (England and Wales)
Registered Office
Prestige Cleaning & Maintenance Ltd
Unit 5b
Yeo Bank Business Park, Kenn Road, Kenn
Clevedon
Avon
BS21 6UW
England
Accountants
Evans Entwistle
26 Berkeley Square
Bristol
BS8 1HP
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Prestige Cleaning & Maintenance Limited
for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Prestige Cleaning & Maintenance Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
26 Berkeley Square
Bristol
BS8 1HP
27 April 2026
Prestige Cleaning & Maintenance Limited
Statement of financial position
as at 31 March 2026
Tangible assets
312,893
77,389
Cash at bank and in hand
346,135
543,789
Creditors: amounts falling due within one year
(374,762)
(257,071)
Net current assets
225,063
418,307
Total assets less current liabilities
537,956
495,696
Creditors: amounts falling due after more than one year
(52,450)
(1,257)
Provisions for liabilities
Net assets
460,925
494,439
Called up share capital
110
110
Profit and loss account
460,815
494,329
Shareholders' funds
460,925
494,439
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by
R Kay
Director
Company Registration No. 06972053
Prestige Cleaning & Maintenance Limited
Notes to the Accounts
for the year ended 31 March 2026
Prestige Cleaning & Maintenance Limited is a private company, limited by shares, registered in England and Wales, registration number 06972053. The registered office is Prestige Cleaning & Maintenance Ltd, Unit 5b, Yeo Bank Business Park, Kenn Road, Kenn, Clevedon, Avon, BS21 6UW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. The depreciation policy has been changed this year from a 25% reducing balance method to a straight line method. This has resulted in adjustments to the brought forward balance of a write back of £6,8559 shown as revaluation in the fixed asset note and netted off against depreciation charge in the profit and loss.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10 years straight line
Plant & machinery
5 years straight line
Motor vehicles
6 years straight line
Intangible fixed assets consists of purchased goodwill included at cost less accumulated amortisation.
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 accounts. 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 current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Prestige Cleaning & Maintenance Limited
Notes to the Accounts
for the year ended 31 March 2026
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
-
36,920
165,290
202,210
Additions
183,114
-
45,765
228,879
Disposals
-
(3,700)
-
(3,700)
At 31 March 2026
183,114
33,220
211,055
427,389
At 1 April 2025
-
30,991
93,830
124,821
Charge for the year
4,578
-
(11,267)
(6,689)
On disposals
-
(3,636)
-
(3,636)
At 31 March 2026
4,578
27,355
82,563
114,496
At 31 March 2026
178,536
5,865
128,492
312,893
At 31 March 2025
-
5,929
71,460
77,389
Carrying values included above held under finance leases and hire purchase contracts:
£
£
Prestige Cleaning & Maintenance Limited
Notes to the Accounts
for the year ended 31 March 2026
Amounts falling due within one year
Trade debtors
166,007
131,579
7
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
8,397
-
Taxes and social security
84,474
81,112
Other creditors
113,978
93,903
8
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
52,450
-
Loans from directors
-
1,257
9
Deferred taxation
2026
2025
Accelerated capital allowances
24,581
-
Charged to the profit and loss account
24,581
-
Provision at end of year
24,581
-
Allotted, called up and fully paid:
110 Ordinary shares of £1 each
110
110
Prestige Cleaning & Maintenance Limited
Notes to the Accounts
for the year ended 31 March 2026
11
Operating lease commitments
2026
2025
At 31 March 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
5,499
-
Later than one year and not later than five years
37,076
-
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
general loan outstanding
-
18,008
-
18,008
The balance represents loan that has been charged at 3.75% per annum and is repayable to the company no later than 7th April 2026.
13
Average number of employees
During the year the average number of employees was 138 (2025: 125).