Criffel Cleaning Services Limited 30/11/2025 iXBRL

Company registration number: SC411784

Criffel Cleaning Services Limited

Unaudited filleted financial statements

30 November 2025

Criffel Cleaning Services Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Criffel Cleaning Services Limited

Directors and other information


	Directors	Mr J G McMeeken
		Mr N J McMeeken


	Company number	SC411784


	Registered office	123 Irish Street
		Dumfries
		DG1 2PE


	Business address	52 Edinburgh Road
		Dumfries
		DG1 1JU


	Accountants	Carson & Trotter
		Chartered Accountants
		123 Irish Street
		Dumfries
		DG1 2PE

Criffel Cleaning Services Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Criffel Cleaning Services Limited

Year ended 30th November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Criffel Cleaning Services Limited for the year ended 30th November 2025 which comprise the statement of financial position and 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 http://www.icas.com/accountspreparationguidance.

This report is made solely to the board of directors of Criffel Cleaning Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Criffel Cleaning Services Limited and state those matters that we have agreed to state to the board of directors of Criffel Cleaning Services Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Criffel Cleaning Services Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Criffel Cleaning Services 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 Criffel Cleaning Services Limited. You consider that Criffel Cleaning Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Criffel Cleaning Services 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.

Carson & Trotter

Chartered Accountants

123 Irish Street

Dumfries

DG1 2PE

21st May 2026

Criffel Cleaning Services Limited

Statement of financial position

30th November 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	72,850		82,250
Tangible assets	6	62,504		76,919
		_______		_______
			135,354		159,169

Current assets
Stocks		7,080		11,103
Debtors	7	165,219		172,474
Cash at bank and in hand		90,994		85,622
		_______		_______
		263,293		269,199
Creditors: amounts falling due
within one year	8	( 144,540)		( 149,805)
		_______		_______
Net current assets			118,753		119,394
			_______		_______
Total assets less current liabilities			254,107		278,563

Creditors: amounts falling due
after more than one year	9		( 24,156)		( 37,714)

Provisions for liabilities			( 15,626)		( 19,230)

			_______		_______
Net assets			214,325		221,619
			_______		_______

Capital and reserves
Called up share capital	10		100		100
Profit and loss account			214,225		221,519
			_______		_______
Shareholders funds			214,325		221,619
			_______		_______

For the 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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year 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 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.

These financial statements were approved by the board of directors and authorised for issue on 21 May 2026 , and are signed on behalf of the board by:

Mr J G McMeeken

Director

Company registration number: SC411784

Criffel Cleaning Services Limited

Notes to the financial statements

Year ended 30th November 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Carson & Trotter, C.A., 123 Irish Street, Dumfries, DG1 2PE.

2. Statement of compliance

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

Turnover

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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	straight line over 20 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

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
Fittings fixtures and equipment	-	10 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

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 stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 97 (2024: 105 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1st December 2024 and 30th November 2025	188,000	188,000
	_______	_______
Amortisation
At 1st December 2024	105,750	105,750
Charge for the year	9,400	9,400
	_______	_______
At 30th November 2025	115,150	115,150
	_______	_______
Carrying amount
At 30th November 2025	72,850	72,850
	_______	_______
At 30th November 2024	82,250	82,250
	_______	_______

6. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1st December 2024	23,326	12,886	117,426	153,638
Additions	817	-	3,542	4,359
	_______	_______	_______	_______
At 30th November 2025	24,143	12,886	120,968	157,997
	_______	_______	_______	_______
Depreciation
At 1st December 2024	14,778	5,669	56,272	76,719
Charge for the year	1,873	724	16,177	18,774
	_______	_______	_______	_______
At 30th November 2025	16,651	6,393	72,449	95,493
	_______	_______	_______	_______
Carrying amount
At 30th November 2025	7,492	6,493	48,519	62,504
	_______	_______	_______	_______
At 30th November 2024	8,548	7,217	61,154	76,919
	_______	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	165,219	172,474
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	23,439	10,000
Trade creditors	19,031	18,932
Corporation tax	35,790	10,060
Social security and other taxes	56,306	54,421
Other creditors	9,974	56,392
	_______	_______
	144,540	149,805
	_______	_______

There is a floating charge in place against the property, assets and rights of the property in relation to borrowing facilities with the Bank of Scotland Plc and the Clydesdale Bank Plc. The floating charge with Clydesdale Bank Plc is in the process of being satisfied.

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

	2025	2024
	£	£
Bank loans and overdrafts	4,167	14,167
Other creditors	19,989	23,547
	_______	_______
	24,156	37,714
	_______	_______

10. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______

11. Other financial commitments

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £33,827 (2024 - £56,371).

12. Related party transactions

At the year end J G McMeeken, a director of the company, had amounts owing to him from the company of £192 (2024 - £13). Dividends of £63,500 have been paid to J G McMeeken in the year.N J McMeeken, a director of the company, had amounts owing to him from the company of £4,109 (2024 - £4,433) and received dividends of £37,000 in the year.Interest at a rate of 4.75% per annum is payable on balances owed to the directors on 31st March. There are no fixed terms for repayment.