Company No: 11693786 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	58,827		68,824
		58,827		68,824
Current assets
Stocks		2,000		1,000
Debtors	4	75,547		32,009
Cash at bank and in hand		500		500
		78,047		33,509
Creditors: amounts falling due within one year	5	( 122,136)		( 79,944)
Net current liabilities		(44,089)		(46,435)
Total assets less current liabilities		14,738		22,389
Creditors: amounts falling due after more than one year	6	( 11,638)		( 23,596)
Provision for liabilities		( 13,610)		( 15,785)
Net liabilities		( 10,510)		( 16,992)
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		( 10,610 )		( 17,092 )
Total shareholder's deficit		( 10,510)		( 16,992)

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 Spotless Cleaning Cornwall Limited (registered number: 11693786) were approved and authorised for issue by the Director on 11 May 2026. They were signed on its behalf by:

Miss I M Ziarko 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 year, unless otherwise stated.

General information and basis of accounting

Spotless Cleaning Cornwall Limited (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 Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of general cleaning services. Turnover is shown net of returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when :
The amount of revenue can be reliably measured;
it is probable that the future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

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 [straight-line, reducing balance] basis over its expected useful life, as follows:

Land and buildings	6 years straight line
Plant and machinery	20 % reducing balance
Vehicles	15 % reducing balance
Office equipment	15 % reducing balance
	3 years straight line

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.

Dividends

Dividends have been paid during the year on the basis of management accounts showing the company to be profitable.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	10		7

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£		£
Cost
At 01 December 2024	13,767		88,714		51,497		7,353		161,331
Additions	0		1,538		0		1,392		2,930
At 30 November 2025	13,767		90,252		51,497		8,745		164,261
Accumulated depreciation
At 01 December 2024	12,328		53,421		22,233		4,525		92,507
Charge for the financial year	914		7,161		4,390		462		12,927
At 30 November 2025	13,242		60,582		26,623		4,987		105,434
Net book value
At 30 November 2025	525		29,670		24,874		3,758		58,827
At 30 November 2024	1,439		35,293		29,264		2,828		68,824

4. Debtors

	2025		2024
	£		£
Trade debtors	1,334		845
Other debtors	74,213		31,164
	75,547		32,009

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans and overdrafts	30,128		30,041
Trade creditors	11,705		2,486
Taxation and social security	56,843		22,444
Obligations under finance leases and hire purchase contracts	7,231		6,553
Other creditors	16,229		18,420
	122,136		79,944

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

	2025		2024
	£		£
Bank loans	2,860		7,587
Obligations under finance leases and hire purchase contracts	8,778		16,009
	11,638		23,596

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

8. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
I M Ziarko	51,453		24,199

During the year a total of £65,445 (2024 : £47,970 ) was advanced to the director. Also during the year the director repaid £38,191 (2024 : £48,759 ). At the balance sheet date the amount owing by the director to the company was £51,453 (2024 : £24,199).