REGISTERED NUMBER: SC422197 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

GRAMPIAN WINDOW CLEANERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M R Clarke

SECRETARY:

Mrs M Clarke

REGISTERED OFFICE:

First Floor, 5 Abercrombie Court

Prospect Road

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6FE

REGISTERED NUMBER:

SC422197 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Crt

Prospect Road,

Westhill

Aberdeenshire

Grampian

AB32 6FE

FIXED ASSETS

Tangible assets

4

62,385

44,245

CURRENT ASSETS

Debtors

5

82,487

58,082

Cash at bank

-

1,500

82,487

59,582

CREDITORS

Amounts falling due within one year

6

42,083

27,836

NET CURRENT ASSETS

40,404

31,746

TOTAL ASSETS LESS CURRENT LIABILITIES

102,789

75,991

CREDITORS

Amounts falling due after more than one year

7

(31,933

)

(18,731

)

PROVISIONS FOR LIABILITIES

8

(11,940

)

(9,464

)

NET ASSETS

58,916

47,796

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

58,816

47,696

SHAREHOLDERS' FUNDS

58,916

47,796

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 June 2026 and were signed by:

M R Clarke - Director

1.	STATUTORY INFORMATION

Grampian Window Cleaners Limited 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2025

16,511

57,637

2,279

76,427

Additions

129

34,999

-

35,128

At 30 April 2026

16,640

92,636

2,279

111,555

DEPRECIATION

At 1 May 2025

8,135

22,606

1,441

32,182

Charge for year

2,119

14,592

277

16,988

At 30 April 2026

10,254

37,198

1,718

49,170

NET BOOK VALUE

At 30 April 2026

6,386

55,438

561

62,385

At 30 April 2025

8,376

35,031

838

44,245

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 May 2025

35,332

Additions

34,999

At 30 April 2026

70,331

DEPRECIATION

At 1 May 2025

5,153

Charge for year

13,379

At 30 April 2026

18,532

NET BOOK VALUE

At 30 April 2026

51,799

At 30 April 2025

30,179

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

21,117

25,429

Inter co - MC2 Property Ltd

60,995

29,755

Tax

-

2,125

Prepayments

375

773

82,487

58,082

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

12,098

-

Hire purchase contracts

13,549

7,492

Trade creditors

158

208

Tax

4,878

7,850

Social security and other taxes

980

814

VAT

7,943

9,097

Other creditors

1,099

1,384

Directors' current accounts

1,373

981

Accrued expenses

5

10

42,083

27,836

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

31,933

18,731

8.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

£

Deferred tax

11,940

9,464

Deferred

tax

£

Balance at 1 May 2025

9,464

Movement

2,476

Balance at 30 April 2026

11,940

9.	ULTIMATE CONTROLLING PARTY

The controlling party is M R Clarke.