ATC Cleaning & Janitorial Supplies Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14722384

ATC Cleaning & Janitorial Supplies Limited

Filleted Unaudited Financial Statements

30 April 2026

ATC Cleaning & Janitorial Supplies Limited

Financial Statements

Period from 1 October 2025 to 30 April 2026

Contents	Page

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	3

ATC Cleaning & Janitorial Supplies Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of ATC Cleaning & Janitorial Supplies Limited

Period from 1 October 2025 to 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ATC Cleaning & Janitorial Supplies Limited for the period ended 30 April 2026, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of ATC Cleaning & Janitorial Supplies Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of ATC Cleaning & Janitorial Supplies Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ATC Cleaning & Janitorial Supplies Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that ATC Cleaning & Janitorial Supplies Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ATC Cleaning & Janitorial Supplies Limited. You consider that ATC Cleaning & Janitorial Supplies Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of ATC Cleaning & Janitorial Supplies Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

GILLILAND & COMPANY Chartered Accountants

216 West George Street Glasgow G2 2PQ

14 May 2026

ATC Cleaning & Janitorial Supplies Limited

Statement of Financial Position

30 April 2026

	30 Apr 26		30 Sep 25
Note	£	£	£

Fixed assets

Tangible assets	5		29,827	32,951

Current assets

Stocks		93,818	95,829
Debtors	6	18,573	13,560
Cash at bank and in hand		12,096	21,536
		---------	---------
		124,487	130,925

Creditors: amounts falling due within one year	7	180,025		210,512
		---------		---------
Net current liabilities			55,538	79,587
			--------	--------
Total assets less current liabilities			( 25,711)	( 46,636)
			--------	--------
Net liabilities			( 25,711)	( 46,636)
			--------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	( 25,713)	( 46,638)
	--------	--------
Shareholders deficit	( 25,711)	( 46,636)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 14 May 2026 , and are signed on behalf of the board by:

Mr F Bathe

Director

Company registration number: 14722384

ATC Cleaning & Janitorial Supplies Limited

Notes to the Financial Statements

Period from 1 October 2025 to 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1 Old Watson Site, Chelworth Industrial Estate, Swindon, SN6 6HE, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

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.

Going concern

The company is reliant on the support of the directors in order to continue in operational existence and meet its liabilities as they fall due. The directors are satisfied that they will continue to support the company and as such the going concern basis is appropriate for the preparation of the accounts.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	20% reducing balance
Fixtures and fittings	-	10% reducing balance
Equipment	-	20% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 3 (2025: 3 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 October 2025 and 30 April 2026	28,198	13,950	754	42,902
	--------	--------	----	--------
Depreciation
At 1 October 2025	8,040	1,591	320	9,951
Charge for the period	2,352	721	51	3,124
	--------	--------	----	--------
At 30 April 2026	10,392	2,312	371	13,075
	--------	--------	----	--------
Carrying amount
At 30 April 2026	17,806	11,638	383	29,827
	--------	--------	----	--------
At 30 September 2025	20,158	12,359	434	32,951
	--------	--------	----	--------

6. Debtors

	30 Apr 26	30 Sep 25
	£	£
Trade debtors	16,068	2,660
Prepayments and accrued income	–	10,414
Directors loan account	2,505	–
Other debtors	–	486
	--------	--------
	18,573	13,560
	--------	--------

7. Creditors: amounts falling due within one year

	30 Apr 26	30 Sep 25
	£	£
Bank loans and overdrafts	87,373	87,981
Trade creditors	48,735	69,489
Accruals and deferred income	7,600	1,145
Social security and other taxes	15,372	3,609
Director loan accounts	–	27,299
Other creditors	20,945	20,989
	---------	---------
	180,025	210,512
	---------	---------

A floating charge over the assets of the company has been granted, as well as personal guarantees from the directors and a charge on their property in favour of Charles Street Commercial Investments Limited.

8. Directors' advances, credits and guarantees

At the period end, the directors owed the company £2,505 (September 2025: the company owed the directors £27,299). The amount is interest-free, unsecured and repayable by demand.

9. Controlling party

During the period, the company was under the control of the directors by virtue of their shareholdings.