KTC Commercial Cleaning Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of KTC Commercial Cleaning Limited for the year ended 30 November 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KTC Commercial Cleaning Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of KTC Commercial Cleaning Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of KTC Commercial Cleaning Limited and state those matters that we have agreed to state to the director of KTC Commercial Cleaning Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KTC Commercial Cleaning Limited and its director as a body for our work or for this report.

It is your duty to ensure that KTC Commercial Cleaning Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of KTC Commercial Cleaning Limited . You consider that KTC Commercial Cleaning Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of KTC Commercial Cleaning Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

9 June 2026

Raven Accounting (West Midlands) Limited

Chartered Certified Accountants

9-11 Stratford Road

Shirley

Solihull

B90 3LU

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KTC Commercial Cleaning Limited

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: 09883529

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		55,701		72,009

			55,701		72,009
CURRENT ASSETS
Debtors	6	79,698		88,434
Cash at bank and in hand		43,861		32,292

		123,559		120,726
Creditors: Amounts Falling Due Within One Year	7	(82,828 )		(73,034 )

NET CURRENT ASSETS (LIABILITIES)			40,731		47,692

TOTAL ASSETS LESS CURRENT LIABILITIES			96,432		119,701

Creditors: Amounts Falling Due After More Than One Year	8		(30,713 )		(48,463 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(13,925 )		(13,682 )

NET ASSETS			51,794		57,556

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			51,694		57,456

SHAREHOLDERS' FUNDS			51,794		57,556

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KTC Commercial Cleaning Limited

Balance Sheet (continued)

As At 30 November 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 9 June 2026 and were signed on its behalf by:

Mr C Chatwin

Director

The notes on pages 4 to 7 form part of these financial statements.

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KTC Commercial Cleaning Limited

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

KTC Commercial Cleaning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09883529 . The registered office is 33 Wistaria Close, Birmingham, B31 1NP.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It was amortised to profit and loss account over its estimated economic life of five years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	10% on cost
Computer Equipment	20% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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KTC Commercial Cleaning Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 6)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 December 2024	11,000

As at 30 November 2025	11,000

Amortisation
As at 1 December 2024	11,000

As at 30 November 2025	11,000

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 December 2024	15,531	90,853	-	1,950	108,334
Additions	560	-	650	-	1,210

As at 30 November 2025	16,091	90,853	650	1,950	109,544

...CONTINUED

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KTC Commercial Cleaning Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Depreciation
As at 1 December 2024	4,455	31,732	-	138	36,325
Provided during the period	2,307	14,781	40	390	17,518

As at 30 November 2025	6,762	46,513	40	528	53,843

Net Book Value
As at 30 November 2025	9,329	44,340	610	1,422	55,701

As at 1 December 2024	11,076	59,121	-	1,812	72,009

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	40,976	62,677

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	76,530	79,286
Other debtors	3,168	9,148

	79,698	88,434

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	12,750	12,750
Trade creditors	7,774	9,530
Bank loans and overdrafts	5,000	5,000
Other creditors	11,600	10,953
Taxation and social security	45,704	34,801

	82,828	73,034

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	30,713	43,463
Bank loans	-	5,000

	30,713	48,463

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KTC Commercial Cleaning Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	12,750	12,750
Later than one year and not later than five years	30,713	43,463

	43,463	56,213

	43,463	56,213

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 December 2024	13,682	13,682
Deferred taxation	243	243

Balance at 30 November 2025	13,925	13,925

11. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
0 Ordinary Shares of £ 0 each	100	-
50 Ordinary A shares of £ 1 each	-	50
50 Ordinary B shares of £ 1 each	-	50

	100	100

12. Related Party Transactions

During the year, total dividends of £36,500 (2024: £36,000) were paid to the directors.

The director of the company has loaned the company money which is unsecured, interest-free, and repayable on demand. At the end of the year the outstanding amounts totalled £8,900 (2024: £8,703).

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