A. W. Cleaning Contractors Limited iXBRL

Company Registration Number: 07707322

A. W. Cleaning Contractors Limited

Unaudited Financial Statements

for the financial year ended 31 August 2025

A. W. Cleaning Contractors Limited

Company Registration Number: 07707322

STATEMENT OF FINANCIAL POSITION

as at 31 August 2025

		2025	2024
	Notes	£	£

Non-Current Assets

Property, plant and equipment

105,274

88,584

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Current Assets

Debtors

220,969

280,012

Cash and cash equivalents

62,253

37,123

─────────

283,222

317,135

─────────

Creditors: amounts falling due within one year

(166,227)

(166,895)

─────────

Net Current Assets

116,995

150,240

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Total Assets less Current Liabilities

222,269

238,824

Creditors:

amounts falling due after more than one year

(18,684)

(13,021)

Provisions for liabilities

(24,739)

(20,817)

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Net Assets

178,846

204,986

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Capital and Reserves

Called up share capital

300

300

Retained earnings

178,546

204,686

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Shareholders' Funds

178,846

204,986

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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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 27 May 2026 and signed on its behalf by



________________________________
Dean Crabb
Director

A. W. Cleaning Contractors Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

General Information

A. W. Cleaning Contractors Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 07707322. The registered office of the company is Gilda, Gresham Avenue, Hartley, Longfield, Kent, DA3 7BT which is also the principal place of business of the company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in Sterling, which is the functional currency of the entity, and to the nearest ?1.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

15% Reducing balance

Fixtures, fittings and equipment

15% Reducing balance

Motor vehicles

25% Reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Leasing and hire purchases

Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Employees

The average monthly number of employees, including directors, during the financial year was 13, (2024 - 14).


4.	Property, plant and equipment
		Plant and	Fixtures,	Motor	Total
		machinery	fittings and	vehicles
			equipment
		£	£	£	£
	Cost
	At 1 September 2024	44,934	31,089	203,413	279,436
	Additions	11,129	-	28,160	39,289
		─────────	─────────	─────────	─────────
	At 31 August 2025	56,063	31,089	231,573	318,725
		─────────	─────────	─────────	─────────
	Depreciation
	At 1 September 2024	36,651	20,051	134,150	190,852
	Charge for the financial year	1,867	1,656	19,076	22,599
		─────────	─────────	─────────	─────────
	At 31 August 2025	38,518	21,707	153,226	213,451
		─────────	─────────	─────────	─────────
	Net book value
	At 31 August 2025	17,545	9,382	78,347	105,274
		═════════	═════════	═════════	═════════
	At 31 August 2024	8,283	11,038	69,263	88,584
		═════════	═════════	═════════	═════════

4.1.

Property, plant and equipment continued

Included above are assets held under finance leases or hire purchase contracts as follows:

2025

2024

Net

Depreciation

Net

Depreciation

book value

charge

book value

charge

Motor vehicles

4,927

1,642

═════════


5.	Debtors	2025	2024
		£	£

	Trade debtors	214,606	276,066
	Prepayments and accrued income	6,363	3,946
		─────────	─────────
		220,969	280,012
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Bank loan	6,791	6,045
	Net obligations under finance leases
	and hire purchase contracts	5,657	252
	Taxation	146,122	149,529
	Accruals	7,657	11,069
		─────────	─────────
		166,227	166,895
		═════════	═════════


7.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	6,229	13,021
	Finance leases and hire purchase contracts	12,455	-
		─────────	─────────
		18,684	13,021
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 6)	6,791	6,045
	Repayable between one and two years	6,229	13,021
		─────────	─────────
		13,020	19,066
		═════════	═════════


	Net obligations under finance leases
	and hire purchase contracts
	Repayable within one year	5,657	252
	Repayable between one and five years	12,455	-
		─────────	─────────
		18,112	252
		═════════	═════════

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2025

2024

At financial year start

20,817

20,817

14,256

Charged to profit and loss

3,922

3,922

6,561

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At financial year end

24,739

20,817

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