REGISTERED NUMBER: SC709959 (Scotland)

Clean 4 Me (Elgin) Ltd

Financial Statements For The Year Ended 29 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J A Gentleman

Mrs K L Gentleman

Mr J L Gentleman

Ms G G Gentleman

REGISTERED OFFICE:

40 South Street

Elgin

Moray

IV30 1JX

REGISTERED NUMBER:

SC709959 (Scotland)

ACCOUNTANTS:

The Long Partnership

4 North Guildry Street

Elgin

Moray

IV30 1JR

BANKERS:

Virgin Money

Direct Banking Timor House

Mariner Courst

Clydebank Business Park

Glasgow

G81 2NR

FIXED ASSETS

Intangible assets

4

72,504

18,005

Tangible assets

5

4,614

8,824

77,118

26,829

CURRENT ASSETS

Stocks

7,000

10,500

Debtors

6

184,227

149,274

Cash at bank and in hand

123,800

96,310

315,027

256,084

CREDITORS

Amounts falling due within one year

7

282,441

254,735

NET CURRENT ASSETS

32,586

1,349

TOTAL ASSETS LESS CURRENT LIABILITIES

109,704

28,178

CREDITORS

Amounts falling due after more than one year

8

(103,526

)

(16,171

)

PROVISIONS FOR LIABILITIES

9

(489

)

(1,540

)

NET ASSETS

5,689

10,467

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

11

5,489

10,267

SHAREHOLDERS' FUNDS

5,689

10,467

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

Mr J A Gentleman - Director

1.	STATUTORY INFORMATION

Clean 4 Me (Elgin) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

33% on cost and 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 72 (2024 - 46 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 30 September 2024

20,000

Additions

60,000

At 29 September 2025

80,000

AMORTISATION

At 30 September 2024

1,995

Charge for year

5,501

At 29 September 2025

7,496

NET BOOK VALUE

At 29 September 2025

72,504

At 29 September 2024

18,005

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

Equipment

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 30 September 2024

4,512

385

3,895

2,111

10,903

Additions

374

-

-

627

1,001

Disposals

-

-

(3,895

)

(416

)

(4,311

)

At 29 September 2025

4,886

385

-

2,322

7,593

DEPRECIATION

At 30 September 2024

1,094

8

644

333

2,079

Charge for year

878

94

813

801

2,586

Eliminated on disposal

-

-

(1,457

)

(229

)

(1,686

)

At 29 September 2025

1,972

102

-

905

2,979

NET BOOK VALUE

At 29 September 2025

2,914

283

-

1,417

4,614

At 29 September 2024

3,418

377

3,251

1,778

8,824

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.9.25

29.9.24

£

£

Trade debtors

98,614

118,473

Other debtors

85,613

30,801

184,227

149,274

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.9.25

29.9.24

£

£

Trade creditors

44,436

2,824

Taxation and social security

130,874

206,505

Other creditors

107,131

45,406

282,441

254,735

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

29.9.25

29.9.24

£

£

Other creditors

103,526

16,171

9.	PROVISIONS FOR LIABILITIES

29.9.25

29.9.24

£

£

Deferred tax

489

1,540

Deferred

tax

£

Balance at 30 September 2024

1,540

Provided during year

(1,051

)

Balance at 29 September 2025

489

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

29.9.25

29.9.24

value:

£

£

100

Ordinary

1

100

100

100

Ordinary A

1

100

100

200

200

11.

RESERVES

Retained

earnings

£

At 30 September 2024

10,267

Profit for the year

21,222

Dividends

(26,000

)

At 29 September 2025

5,489

12.	RELATED PARTY DISCLOSURES

During the year, total dividends of £26,000 (2024 - £119,200) were paid to the directors .

As at 30 September 2024 the company owed the directors £33. During the year the company met expenses on behalf of the directors totalling £17,108. As at 29 September 2025 the directors owed the company £17,075. This loan is interest free and has no fixed terms of repayment.