General Information
CDN Cleaning Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 13603180, registration address 5 Canon Court, Institute Street, Bolton, England, BL1 1PZ.
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.
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
Intangible assets
Other intangible assets are (including purchased goodwill and patents) It is amortised to profit and loss account over its estimated
economic life of 10 years.
Tangible fixed assets
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 and Machinery |
18% Straight Line
|
| Fixtures and Fittings |
33% Straight Line
|
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
|
| 2. |
Average number of employees
Average number of employees during the year was 1 (2024 : 1).
|
| 3. |
Intangible fixed assets
| Cost |
Other intangible assets are (including purchased goodwill and patents) It is amortised to profit and |
|
Total |
| |
£ |
|
£ |
| At 01 October 2024 |
20,394 |
|
20,394 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 30 September 2025 |
20,394 |
|
20,394 |
| Amortisation |
| At 01 October 2024 |
6,119 |
|
6,119 |
| Charge for year |
2,040 |
|
2,040 |
| On disposals |
- |
|
- |
| At 30 September 2025 |
8,159 |
|
8,159 |
| Net book values |
| At 30 September 2025 |
12,235 |
|
12,235 |
| At 30 September 2024 |
14,275 |
|
14,275 |
|
| 4. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Fixtures and Fittings |
|
Total |
| |
£ |
|
£ |
|
£ |
| At 01 October 2024 |
6,495 |
|
360 |
|
6,855 |
| Additions |
- |
|
- |
|
- |
| Disposals |
- |
|
- |
|
- |
| At 30 September 2025 |
6,495 |
|
360 |
|
6,855 |
| Depreciation |
| At 01 October 2024 |
1,072 |
|
109 |
|
1,181 |
| Charge for year |
1,169 |
|
119 |
|
1,288 |
| On disposals |
- |
|
- |
|
- |
| At 30 September 2025 |
2,241 |
|
228 |
|
2,469 |
| Net book values |
| Closing balance as at 30 September 2025 |
4,254 |
|
132 |
|
4,386 |
| Opening balance as at 01 October 2024 |
5,423 |
|
251 |
|
5,674 |
|
3
|