Clewley Sweepers Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06932665

Clewley Sweepers Limited

Filleted Unaudited Financial Statements

31 October 2025

Clewley Sweepers Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		1,163,010	1,432,287

Current assets

Stocks		1,150	1,450
Debtors	6	292,638	325,972
Cash at bank and in hand		–	6,539
		---------	---------
		293,788	333,961

Creditors: amounts falling due within one year	7	589,370		562,395
		---------		---------
Net current liabilities			295,582	228,434
			------------	------------
Total assets less current liabilities			867,428	1,203,853

Creditors: amounts falling due after more than one year	8	135,998	298,537
		---------	------------
Net assets		731,430	905,316
		---------	------------

Capital and reserves

Called up share capital	200	200
Profit and loss account	731,230	905,116
	---------	---------
Shareholders funds	731,430	905,316
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Clewley Sweepers Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 16 June 2026 , and are signed on behalf of the board by:

Mr M Clewley

Director

Company registration number: 06932665

Clewley Sweepers Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Haulage Yard, Sugar Lane, Adlington, SK10 5SQ, Cheshire.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

(i) Basis of preparation

The financial statements have been prepared on the historical cost basis.

(ii) Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.

(iii) Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

(iv) Revenue recognition

Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: 1. The amount of revenue can be measured reliably; 2. It is probable that the Company will receive the consideration due under the contract; 3. The stage of completion of the contract at the end of the reporting period can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably.

(v) Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

(vi) Tangible assets

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

(vii) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvement	-	5% straight line
Plant and machinery	-	10% reducing balance
Motor vehicles	-	20% straight line
Equipment	-	25% straight line

An Asset's residual values, useful economic life and depreciation method is 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. In accordance with its policy, the Company reviews the estimated useful lives of its fixed assets on an ongoing basis. This review indicated that the actual lives of certain Plant & Machinery were longer than the estimated useful lives used for depreciation purposes in the Company’s financial statements. As a result, effective 1 November 2016, the company changed its estimates of the useful lives of the Plant & Machinery from 25% reducing balance to 10%.

(viii) Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

(ix) Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

(x) Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.

(xi) Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non puttable ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. The factoring arrangement entered into by the company does not meet the criteria for net recognition.

(xii) Defined contribution plans

The company operates a defined contribution pension scheme for the directors. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £35,300 (2024- £77,000).

4. Employee numbers

The average number of persons employed by the company during the year amounted to 31 (2024: 31 ).

5. Tangible assets

	Leasehold improvements	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 November 2024	–	2,197,377	81,875	44,844	2,324,096
Additions	16,406	–	–	501	16,907
Disposals	–	( 244,610)	( 37,870)	–	( 282,480)
	--------	------------	--------	--------	------------
At 31 October 2025	16,406	1,952,767	44,005	45,345	2,058,523
	--------	------------	--------	--------	------------
Depreciation
At 1 November 2024	–	810,760	42,962	38,087	891,809
Charge for the year	820	127,610	12,206	3,620	144,256
Disposals	–	( 106,882)	( 33,670)	–	( 140,552)
	--------	------------	--------	--------	------------
At 31 October 2025	820	831,488	21,498	41,707	895,513
	--------	------------	--------	--------	------------
Carrying amount
At 31 October 2025	15,586	1,121,279	22,507	3,638	1,163,010
	--------	------------	--------	--------	------------
At 31 October 2024	–	1,386,617	38,913	6,757	1,432,287
	--------	------------	--------	--------	------------

6. Debtors

	2025	2024
	£	£
Trade debtors	292,475	284,984
Other debtors	163	40,988
	---------	---------
	292,638	325,972
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	25,837	10,779
Trade creditors	29,325	36,472
Corporation tax	64,521	5,482
Social security and other taxes	159,467	150,417
Other creditors	310,220	359,245
	---------	---------
	589,370	562,395
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	3,435	11,703
Other creditors	132,563	286,834
	---------	---------
	135,998	298,537
	---------	---------

9. Finance leases and hire purchase contracts

The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

	2025	2024
	£	£
Not later than 1 year	136,076	188,856
Later than 1 year and not later than 5 years	132,563	286,834
	---------	---------
	268,639	475,690
	---------	---------

10. Government grants

The amounts recognised in the financial statements for government grants are as follows:

	2025	2024
	£	£

Recognised in creditors:

Deferred government grants due within one year	–	2,000
	----	-------

Recognised in other operating income:

Government grants released to profit or loss	2,000	2,000
	-------	-------