Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 2026-05-18 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. false true false 2024-06-01 No description of principal activity 0 9 03771959 2024-06-01 2025-05-31 03771959 2023-06-01 2024-05-31 03771959 2025-05-31 03771959 2024-05-31 03771959 c:CompanySecretary1 2024-06-01 2025-05-31 03771959 c:Director1 2024-06-01 2025-05-31 03771959 c:RegisteredOffice 2024-06-01 2025-05-31 03771959 d:PlantMachinery 2024-06-01 2025-05-31 03771959 d:PlantMachinery 2025-05-31 03771959 d:PlantMachinery 2024-05-31 03771959 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 03771959 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 03771959 d:MotorVehicles 2024-06-01 2025-05-31 03771959 d:MotorVehicles 2025-05-31 03771959 d:MotorVehicles 2024-05-31 03771959 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 03771959 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 03771959 d:FurnitureFittings 2024-06-01 2025-05-31 03771959 d:FurnitureFittings 2025-05-31 03771959 d:FurnitureFittings 2024-05-31 03771959 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 03771959 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 03771959 d:OfficeEquipment 2024-06-01 2025-05-31 03771959 d:OfficeEquipment 2025-05-31 03771959 d:OfficeEquipment 2024-05-31 03771959 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 03771959 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 03771959 d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 03771959 d:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 03771959 d:CurrentFinancialInstruments 2025-05-31 03771959 d:CurrentFinancialInstruments 2024-05-31 03771959 d:Non-currentFinancialInstruments 2025-05-31 03771959 d:Non-currentFinancialInstruments 2024-05-31 03771959 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 03771959 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 03771959 d:Non-currentFinancialInstruments d:AfterOneYear 2025-05-31 03771959 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 03771959 d:ShareCapital 2025-05-31 03771959 d:ShareCapital 2024-05-31 03771959 d:CapitalRedemptionReserve 2025-05-31 03771959 d:CapitalRedemptionReserve 2024-05-31 03771959 d:RetainedEarningsAccumulatedLosses 2025-05-31 03771959 d:RetainedEarningsAccumulatedLosses 2024-05-31 03771959 c:FRS102 2024-06-01 2025-05-31 03771959 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 03771959 c:FullAccounts 2024-06-01 2025-05-31 03771959 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 03771959 d:WithinOneYear 2025-05-31 03771959 d:WithinOneYear 2024-05-31 03771959 d:BetweenOneFiveYears 2025-05-31 03771959 d:BetweenOneFiveYears 2024-05-31 03771959 d:MoreThanFiveYears 2025-05-31 03771959 d:MoreThanFiveYears 2024-05-31 03771959 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Company registration number: 03771959
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MAY 2025
| ON SITE CLEANING LIMITED
ON SITE CLEANING LIMITED |  |
COMPANY INFORMATION
Director | S. M. Clinch
Company secretary | S. Lowe
Registered number | 03771959
Registered office | Unit 5
| Kingston Business Centre
| Fullers Way South
| Chessington
| Surrey
| KT9 1HF
Accountants | Menzies LLP
| Chartered Accountants
| Origin One
| 108 High Street
| Crawley
| West Sussex
| RH10 1BD
ON SITE CLEANING LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
ON SITE CLEANING LIMITED REGISTERED NUMBER:03771959 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 12,941 |  | 86,946
|  |  | 12,941 |  | 86,946
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 369,209 |  | 303,917 |
Cash at bank and in hand |  | 128,060 |  | 315,286 |
|  | 497,269 |  | 619,203 |
Creditors: amounts falling due within one year | 6 | (27,545) |  | (113,817) |
Net current assets |  |  | 469,724 |  | 505,386
Total assets less current liabilities |  |  | 482,665 |  | 592,332
Creditors: amounts falling due after more than one year | 7 |  | - |  | (7,216)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (3,159) |  | (20,722) |
|  |  | (3,159) |  | (20,722)
Net assets |  |  | 479,506 |  | 564,394
Page 1
ON SITE CLEANING LIMITED REGISTERED NUMBER:03771959 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MAY 2025
|  | 2025 |  | 2024
|  | £ |  | £
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 21 |  | 21
Capital redemption reserve |  |  | 42 |  | 42
Profit and loss account |  |  | 479,443 |  | 564,331
|  |  | 479,506 |  | 564,394
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:
S. M. Clinch
Director
Date: 18 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
ON SITE CLEANING LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
The company is a private company limited by shares and incorporated in England and Wales. The address of the registered office and principal place of business is Unit 5 Kingston Business Centre, Fullers Way South, Chessington, Surrey, KT9 1HF. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover represents amounts (excluding value added tax) derived from the provision of disaster restoration services.
| 2.3 | 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 | - | 33.3%, 20% and over 12 months on cost
|  |  |  | Motor vehicles | - | 25% on cost
|  |  |  | Fixtures and fittings | - | 33.3% and 20% on cost
|  |  |  | Equipment | - | 33.3% on cost
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 3
ON SITE CLEANING LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2. Accounting policies (continued)
| 2.4 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
| 2.5 | 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. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. The company has taken advantage of the optional exemption available on transition to FRS 102 which allows lease incentives on leases entered into before the date of transition to the standard 01 June 2023 to continue to be charged over the period to the first market rent review rather than the term of the lease.
| 2.6 | 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 Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
ON SITE CLEANING LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2024 - 8).
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 June 2024 | 452,072 | 114,207 | 14,294 | 31,323 | 611,896
| Additions | - | - | - | 1,848 | 1,848
| Disposals | (131,260) | (82,782) | - | - | (214,042)
| At 31 May 2025 | 320,812 | 31,425 | 14,294 | 33,171 | 399,702
| Depreciation |  |  |  |  |
| At 1 June 2024 | 423,490 | 61,864 | 13,029 | 26,567 | 524,950
| Charge for the year on owned assets | 11,991 | - | 689 | 3,678 | 16,358
| Charge for the year on financed assets | - | 23,954 | - | - | 23,954
| Disposals | (117,562) | (60,939) | - | - | (178,501)
| At 31 May 2025 | 317,919 | 24,879 | 13,718 | 30,245 | 386,761
| Net book value |  |  |  |  |
| At 31 May 2025 | 2,893 | 6,546 | 576 | 2,926 | 12,941
| At 31 May 2024 | 28,582 | 52,343 | 1,265 | 4,756 | 86,946
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 134,182 | 188,312
| Other debtors | 89,358 | 50,205
| Prepayments and accrued income | 6,253 | 7,802
| Amounts recoverable on contracts | 125,465 | 57,598
| Tax recoverable | 13,951 | -
|  | 369,209 | 303,917
Page 5
ON SITE CLEANING LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 62,234
| Corporation tax | 17,403 | -
| Other taxation and social security | 521 | 26,103
| Obligations under finance lease and hire purchase contracts | - | 8,659
| Other creditors | 1,133 | 9,211
| Accruals and deferred income | 8,488 | 7,610
|  | 27,545 | 113,817
| Obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | - | 7,216
|  | - | 7,216
| Obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.
8. | Commitments under operating leases
| At 31 May 2025 the company had future minimum lease payments under non-cancellable operating leases as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 47,763 | 47,763
| Later than 1 year and not later than 5 years | 125,761 | 173,071
| Later than 5 years | - | 453
|  | 173,524 | 221,287
9. | Transactions with the director
| At the beginning of the year the company owed the director, S. M. Clinch £759 (2024 - £759). During the year, the company made no advances and received no repayments. As at 31 May 2025, the company owed the director £759 (2024 - £759). No interest was charged on this loan.
Page 6