Registration number: 13622250

Cleaner Carpets (Devon) Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Cleaner Carpets (Devon) Ltd

Company Information

Director

Mr James Macnamara

Registered office

28 Alexandra Terrace Exmouth Devon EX8 1BD

Accountants

Thompson Jenner LLP Chartered Accountants 28 Alexandra Terrace Exmouth Devon EX8 1BD

Cleaner Carpets (Devon) Ltd

(Registration number: 13622250)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	216,195	446,395
Investment property	5	524,257	338,063
		740,452	784,458
Current assets
Stocks	6	4,000	4,000
Debtors	7	211,234	192,651
Cash at bank and in hand		167,685	153,889
		382,919	350,540
Creditors: Amounts falling due within one year	8	(137,590)	(136,343)
Net current assets		245,329	214,197
Total assets less current liabilities		985,781	998,655
Creditors: Amounts falling due after more than one year	8	(259,568)	(296,570)
Provisions for liabilities		(51,996)	(42,890)
Net assets		674,217	659,195
Capital and reserves
Called up share capital		2	2
Retained earnings		674,215	659,193
Shareholders' funds		674,217	659,195

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Cleaner Carpets (Devon) Ltd

(Registration number: 13622250)
Balance Sheet as at 30 September 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 3 June 2026
 

......................................... Mr James Macnamara Director

Cleaner Carpets (Devon) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
28 Alexandra Terrace
Exmouth
Devon
EX8 1BD
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cleaner Carpets (Devon) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	Over 3 years
Motor vehicles	Over 5 years
Plant and machinery	Over 5 years
Property	Over 50 years

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Cleaner Carpets (Devon) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Cleaner Carpets (Devon) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 16 (2024 - 20).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 October 2024	213,952	10,863	211,383	231,547	667,745
Additions	-	3,749	38,045	27,305	69,099
Disposals	(193,952)	-	(11,306)	-	(205,258)
At 30 September 2025	20,000	14,612	238,122	258,852	531,586
Depreciation
At 1 October 2024	9,758	8,485	84,458	118,647	221,348
Charge for the year	2,000	2,668	47,624	51,770	104,062
Eliminated on disposal	(7,758)	-	(2,261)	-	(10,019)
At 30 September 2025	4,000	11,153	129,821	170,417	315,391
Carrying amount
At 30 September 2025	16,000	3,459	108,301	88,435	216,195
At 30 September 2024	204,194	2,376	126,925	112,900	446,395

Included within the net book value of land and buildings above is £Nil (2024 - £186,194) in respect of freehold land and buildings and £16,000 (2024 - £18,000) in respect of short leasehold land and buildings.
 

Cleaner Carpets (Devon) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5	Investment properties

	2025 £
At 1 October	338,063
Transfers to and from owner-occupied property	186,194
At 30 September	524,257

There has been no valuation of investment property by an independent valuer.

6

Stocks

	2025 £	2024 £
Other stocks	4,000	4,000

Cleaner Carpets (Devon) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7

Debtors

	2025 £	2024 £
Trade debtors	135,148	148,905
Other debtors	57,007	28,206
Prepayments and accrued income	19,079	15,540
Total current trade and other debtors	211,234	192,651

8

Creditors

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	37,041	37,041
Trade creditors		9,523	19,912
Taxation and social security		78,426	77,075
Other creditors		4,351	2,039
Accrued expenses		5,914	276
Deferred income		2,335	-
		137,590	136,343

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	259,568	296,570

	2025 £	2024 £
Due after more than five years
After more than five years by instalments	120,517	151,763

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