Registration number: 04520529

Direct Cleaning Services (Leeds) Ltd

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 5

Direct Cleaning Services (Leeds) Ltd

(Registration number: 04520529)
Balance Sheet as at 30 September 2025

	Note	2025 £		2024 £
Fixed assets
Tangible assets	3		-		242
Current assets
Stocks	4	3,500		3,368
Debtors	5	74,864		93,472
Cash at bank and in hand		79,214		28,199
		157,578		125,039
Creditors: Amounts falling due within one year	6	(80,117)		(51,945)
Net current assets			77,461		73,094
Total assets less current liabilities			77,461		73,336
Creditors: Amounts falling due after more than one year	6		-		(7,586)
Net assets			77,461		65,750
Capital and reserves
Called up share capital	7	100		1
Profit and loss account		77,361		65,749
Total equity			77,461		65,750

For the financial year ending 30 September 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 May 2026
 

......................................... Mr G Brown Director

Direct Cleaning Services (Leeds) Ltd

Notes to the Financial Statements For The Year Ended 30 September 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency is £ Sterling

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

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

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Direct Cleaning Services (Leeds) Ltd

Notes to the Financial Statements For The Year Ended 30 September 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% straight line
Other property,plant and equipment	25% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Direct Cleaning Services (Leeds) Ltd

Notes to the Financial Statements For The Year Ended 30 September 2025

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 42 (2024 - 32).

3	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 October 2024	11,299	6,487	17,786
Disposals	-	(4,740)	(4,740)
At 30 September 2025	11,299	1,747	13,046
Depreciation
At 1 October 2024	11,299	6,245	17,544
Charge for the year	-	242	242
Eliminated on disposal	-	(4,740)	(4,740)
At 30 September 2025	11,299	1,747	13,046
Carrying amount
At 30 September 2025	-	-	-
At 30 September 2024	-	242	242

4

Stocks

	2025 £	2024 £
Other inventories	3,500	3,368

5

Debtors

Current	2025 £	2024 £
Trade debtors	74,864	92,096
Other debtors	-	1,376
	74,864	93,472

Direct Cleaning Services (Leeds) Ltd

Notes to the Financial Statements For The Year Ended 30 September 2025

6

Creditors

	2025 £	2024 £
Due within one year
Loans and borrowings	2,890	10,048
Taxation and social security	58,981	28,534
Other creditors	18,246	13,363
	80,117	51,945
Due after one year
Loans and borrowings	-	7,586

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	1	1