Prestige Hygiene Services Limited

Prestige Hygiene Services Limited
Contents Page
For the year ended 30 April 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Prestige Hygiene Services Limited Accountants' Report For the year ended 30 April 2026
Report to the directors on the preparation of the unaudited statutory accounts of Prestige Hygiene Services Limited for the year ended 30 April 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Prestige Hygiene Services Limited for the year ended 30 April 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Prestige Hygiene Services Limited, as a body, in accordance with the terms of our engagement letter dated 21 October 2020. Our work has been undertaken solely to prepare for your approval the accounts of Prestige Hygiene Services Limited and state those matters that we have agreed to state to the Board of Directors of Prestige Hygiene Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Prestige Hygiene Services Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Prestige Hygiene Services 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 of Prestige Hygiene Services Limited. You consider that Prestige Hygiene Services 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 Prestige Hygiene Services 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 statutory accounts for the period ended 30 April 2026. .................................................... Baranov Associates Ltd 4 Academy Close Kirkby Stephen Cumbria CA17 4JG 06 July 2026 1

Prestige Hygiene Services Limited
Accountants' Report
For the year ended 30 April 2026

Report to the directors on the preparation of the unaudited statutory accounts of Prestige Hygiene Services Limited for the year ended 30 April 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Prestige Hygiene Services Limited for the year ended 30 April 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Prestige Hygiene Services Limited, as a body, in accordance with the terms of our engagement letter dated 21 October 2020. Our work has been undertaken solely to prepare for your approval the accounts of Prestige Hygiene Services Limited and state those matters that we have agreed to state to the Board of Directors of Prestige Hygiene Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Prestige Hygiene Services Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Prestige Hygiene Services 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 of Prestige Hygiene Services Limited. You consider that Prestige Hygiene Services 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 Prestige Hygiene Services 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 statutory accounts for the period ended 30 April 2026.

....................................................

Baranov Associates Ltd
4 Academy Close
Kirkby Stephen
Cumbria
CA17 4JG
06 July 2026

1

Prestige Hygiene Services Limited
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	258,517	245,757
		258,517	245,757
Current assets
Stocks		104,091	115,069
Debtors		228,876	219,439
Cash at bank and in hand		277,976	169,238
		610,943	503,746
Creditors: amount falling due within one year		(590,353)	(498,667)
Net current assets		20,590	5,079

Total assets less current liabilities		279,107	250,836
Creditors: amount falling due after more than one year		(100,785)	(104,232)
Net assets		178,322	146,604

Capital and reserves
Called up share capital	4	2	2
Profit and loss account		178,320	146,602
Shareholders' funds		178,322	146,604

For the year ended 30 April 2026 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 06 July 2026 and were signed on its behalf by:

-------------------------------
Eric Hamilton
Director

2

Prestige Hygiene Services Limited
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

Prestige Hygiene Services Limited is a private company, limited by shares, registered in England and Wales, registration number 03543912, registration address Unit 3 (Site 1), Northbridge Road, Berkhamsted, Herts, HP4 1EF.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

No provision for deferred tax has been made since the directors are of the opinion that no liability will crystallise
in the foreseeable future.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Plant and Machinery	20% - 25% Straight Line
Fixtures and Fittings	25% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs.

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 15 (2025 : 15).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 May 2025	193,800	308,525	35,741	538,066
Additions	19,966	59,057	3,190	82,213
Disposals	-	-	-	-
At 30 April 2026	213,766	367,582	38,931	620,279
Depreciation
At 01 May 2025	129,608	134,959	27,742	292,309
Charge for year	30,018	34,078	5,357	69,453
On disposals	-	-	-	-
At 30 April 2026	159,626	169,037	33,099	361,762
Net book values
Closing balance as at 30 April 2026	54,140	198,545	5,832	258,517
Opening balance as at 01 May 2025	64,192	173,566	7,999	245,757

The net book value of Motor Vehicles includes £ 201,750 (2025 £173,566) in respect of assets leased under finance leases or hire purchase contracts.

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
2 Ordinary shares of £1.00 each	2		2
	2		2

5.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2026 £		2025 £		2026 £		2025 £
Mr E and Mrs K J Hamilton	0		0		91,064		16,052

During the year Mr and Mrs Hamilton provided loans to the company, these loans have no fixed date for repayment and interest is not being charged on the amounts advanced to the company.

3

Registered Number: 03543912
England and Wales
PRESTIGE HYGIENE SERVICES LIMITED

Abridged Accounts

Period of accounts Start date: 01 May 2025 End date: 30 April 2026