Company Registration Number: 03872195
FOR THE 18 MONTH PERIOD ENDED 30 SEPTEMBER 2025
FLUID OPTIONS UK LIMITED
COMPANY INFORMATION
FLUID OPTIONS UK LIMITED
CONTENTS
FLUID OPTIONS UK LIMITED
STRATEGIC REPORT
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
The company has produced accounts for the 18 month period ended 30 September 2025 to bring its year end in to line with that of Spotless Commercial Cleaning Ltd, the new parent company.
The principal activity of Fluid Options UK Ltd continued to be the provision of cleaning and associated services for commercial customers in the United Kingdom.
The company was acquired in whole by Spotless Commercial Cleaning Ltd on 17th October 2024 and on 1st June 2025 all trade of the company was transferred to Spotless Commercial Cleaning Ltd.
The company was acquired in whole by Spotless Commercial Cleaning Ltd on 17th October 2024 and on 1st June 2025 all trade of the company was transferred to Spotless Commercial Cleaning Ltd.
This report was approved by the board and signed on its behalf.
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FLUID OPTIONS UK LIMITED
DIRECTORS' REPORT
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
The directors present their report and the financial statements for the period ended 30 September 2025.
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgements and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The loss for the period, after taxation, amounted to £569,887 (2024 - profit £270,590).
The directors who served during the period were:
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FLUID OPTIONS UK LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
Under section 487(2) of the Companies Act 2006, will be deemed to have been reappointed as auditors 28 days after these financial statements were sent to members or 28 days after the latest date prescribed for filing the accounts with the registrar, whichever is earlier.
This report was approved by the board and signed on its behalf.
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FLUID OPTIONS UK LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FLUID OPTIONS UK LIMITED
We have audited the financial statements of Fluid Options UK Limited (the 'Company') for the period ended 30 September 2025, which comprise the Statement of Comprehensive Income, the Analysis of Net Debt, the Statement of Financial Position, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
We draw attention to Note 2.3 to the financial statements which explains that during the period the Company’s trade and operations were transferred to its parent undertaking as part of an intra-group reorganisation. Following this transfer, the directors intend that the Company will be wound up and dissolved in due course. Accordingly the financial statements have been prepared on a basis other than going concern as described in Note 2.3. Our opinion is not modified in respect of this matter.
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FLUID OPTIONS UK LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FLUID OPTIONS UK LIMITED (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic Report and the Directors' Report for the financial period for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.
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FLUID OPTIONS UK LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FLUID OPTIONS UK LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
∙the engagement partner ensured that the engagement team collectively had the appropriate competence,
capabilities and knowledge of the Company to identify or recognise non-compliance with applicable laws and regulations;
capabilities and knowledge of the Company to identify or recognise non-compliance with applicable laws and regulations;
∙we identified the laws and regulations applicable to the company through discussions with directors and other management and review of appropriate industry knowledge. Key laws and regulations we identified during the audit were the UK Companies Act 2006 and tax legislation, UK employment legislation and UK health and safety legislation;
∙we assessed the extent of compliance with the laws and regulations identified above by making enquiries of management; and
∙identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the Company’s financial statements to material misstatement, including
obtaining an understanding of how fraud might occur, by:
We assessed the susceptibility of the Company’s financial statements to material misstatement, including
obtaining an understanding of how fraud might occur, by:
∙making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
To address the risk of fraud through management bias and override of controls, we:
∙performed analytical procedures as a risk assessment tool to identify any unusual or unexpected relationships;
∙tested journal entries recorded on the Company’s finance system to identify unusual transactions that may indicate override of controls;
∙reviewed key judgements and estimates for any evidence of management bias; and reviewed the application of accounting policies with focus on those with heightened estimation uncertainty.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
∙agreeing financial statement disclosures to underlying supporting documentation; and
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FLUID OPTIONS UK LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FLUID OPTIONS UK LIMITED (CONTINUED)
∙enquiring of management to identify actual and potential litigation and claims.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants & Statutory Auditors
Glasgow
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FLUID OPTIONS UK LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
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FLUID OPTIONS UK LIMITED
REGISTERED NUMBER: 03872195
STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 12 to 25 form part of these financial statements.
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FLUID OPTIONS UK LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
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FLUID OPTIONS UK LIMITED
ANALYSIS OF NET DEBT
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
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FLUID OPTIONS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
Fluid Options UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2, Shannon Commercial Centre, Beverley Way, New Malden, Surrey, KT3 4PT.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).
During the period, the Company changed its accounting reference date from 31 March to 30 September.
As a result, these financial statements cover a period of 18 months, from 1 April 2024 to 30 September 2025, compared with the previous period of 12 months.
The change was made to align the year end with group reporting requirements.
As a result, these financial statements cover a period of 18 months, from 1 April 2024 to 30 September 2025, compared with the previous period of 12 months.
The change was made to align the year end with group reporting requirements.
The following principal accounting policies have been applied:
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
∙the requirements of Section 7 Statement of Cash Flows;
∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.
On 1 July 2025, the trade and assets of the company were hived up to the parent entity, Spotless Commercial Cleaning Limited. Following the final settlement of outstanding debtors and creditors post year end, the company will be dissolved.
Therefore, the accounts have been prepared on a non-going concern basis, with all assets and liabilities stated at their realisable value.
Therefore, the accounts have been prepared on a non-going concern basis, with all assets and liabilities stated at their realisable value.
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FLUID OPTIONS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
2.Accounting policies (continued)
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FLUID OPTIONS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
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.
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FLUID OPTIONS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
2.Accounting policies (continued)
Stocks represent consumable items used in providing cleaning services and held for distribution at no or nominal consideration and are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential. In valuing stocks, the directors take into account the normal wastage such as spillages of the liquid cleaning material and the extensive usage of of equipment such as vacuum cleaners which are discounted accordingly.
The standard quantities of stocks at customers sites are based upon the size of the premises, each of which is categorized as large, medium and small. Likewise the stocks in managers' vans, as buffer stocks, are the standard quantities of stocks.
The standard quantities of stocks at customers sites are based upon the size of the premises, each of which is categorized as large, medium and small. Likewise the stocks in managers' vans, as buffer stocks, are the standard quantities of stocks.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
assumptions that affect the application of policies and reported amounts of assets and liabilities, income
and expenses.
Judgements and estimates are continually evaluated and are based on historical experiences and other
factors, including expectations of future events that are believed to be reasonable under the
circumstances.
Management have concluded that there are no significant judgements or estimates in these financial
statements.
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FLUID OPTIONS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
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FLUID OPTIONS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
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FLUID OPTIONS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
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FLUID OPTIONS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
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FLUID OPTIONS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
12.Taxation (continued)
There were no factors that may affect future tax charges.
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FLUID OPTIONS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
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FLUID OPTIONS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
Loans are secured by a floating charge over the assets and undertakings of the Company.
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FLUID OPTIONS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
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FLUID OPTIONS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
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The company operates a defined contribution pension scheme. The assets of the scheme are held separately form those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £277,396 (2024 - £307,332). Contributions totalling £Nil (2024 - £31,407) were payable to the fund at the reporting date and are included in creditors.
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FLUID OPTIONS UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
The Company's parent undertaking at the balance sheet date was Spotless Commercial Cleaning Limited.
The Company's results are included within the consolidated accounts of Spotless Commercial Cleaning Limited. Their registered office address is Stuart House Eskmills, Station Road, Musselburgh, East Lothian, Scotland, EH21 7PB.
The ultimate controlling party at the date the accounts were issued was Roger Green.
The Company's results are included within the consolidated accounts of Spotless Commercial Cleaning Limited. Their registered office address is Stuart House Eskmills, Station Road, Musselburgh, East Lothian, Scotland, EH21 7PB.
The ultimate controlling party at the date the accounts were issued was Roger Green.
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