General Information
HIGH CLASS-CLEANING LTD is a private company, limited by shares, registered in England and Wales, registration number 09285192, registration address Office 8, The Old Bank, 257 New Church Road, Hove, BN3 4EL.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Plant and Machinery |
17% Straight Line
|
| Commercial Vehicles |
35-43% Reducing Balance
|
| Company cars |
29-36% Reducing Balance
|
| Computer Equipment |
20% Straight Line
|
| Fixtures & Fittings |
10% Straight Line |
|
| 2. |
Average number of employees
Average number of employees during the year was 7 (2024 : 8).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Commercial Vehicles |
|
Company cars |
|
Computer Equipment |
|
Fixtures & Fittings |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
|
£ |
|
£ |
| At 01 November 2024 |
3,009 |
|
51,007 |
|
64,030 |
|
2,056 |
|
- |
|
120,102 |
| Additions |
1,062 |
|
- |
|
- |
|
- |
|
865 |
|
1,927 |
| Disposals |
- |
|
- |
|
- |
|
- |
|
- |
|
- |
| At 31 October 2025 |
4,071 |
|
51,007 |
|
64,030 |
|
2,056 |
|
865 |
|
122,029 |
| Depreciation |
| At 01 November 2024 |
878 |
|
28,103 |
|
27,122 |
|
656 |
|
50 |
|
56,809 |
| Charge for year |
634 |
|
9,306 |
|
10,799 |
|
459 |
|
- |
|
21,198 |
| On disposals |
- |
|
- |
|
- |
|
- |
|
- |
|
- |
| At 31 October 2025 |
1,512 |
|
37,409 |
|
37,921 |
|
1,115 |
|
50 |
|
78,007 |
| Net book values |
| Closing balance as at 31 October 2025 |
2,559 |
|
13,598 |
|
26,109 |
|
941 |
|
815 |
|
44,022 |
| Opening balance as at 01 November 2024 |
2,131 |
|
22,904 |
|
36,908 |
|
1,400 |
|
- |
|
63,343 |
|
2
|