Registration number: 07879818

AOK Commercial Cleaning Ltd

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 7

AOK Commercial Cleaning Ltd

(Registration number: 07879818)
Statement of Financial Position as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	12,796	10,681
Current assets
Stocks	5	16,258	14,780
Debtors	6	645,928	616,872
Cash at bank and in hand		209,716	205,894
		871,902	837,546
Creditors: Amounts falling due within one year	7	(374,672)	(382,607)
Net current assets		497,230	454,939
Total assets less current liabilities		510,026	465,620
Creditors: Amounts falling due after more than one year	7	-	(10,521)
Provisions for liabilities		(3,199)	(2,670)
Net assets		506,827	452,429
Capital and reserves
Called up share capital		2	2
Profit and loss account		506,825	452,427
Shareholders' funds		506,827	452,429

For the financial year ending 31 March 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 8 July 2026 and signed on its behalf by:
 

......................................... D A O'Keeffe Director

......................................... A M O'Keeffe Director

AOK Commercial Cleaning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: 3 Fairway Close, Liphook, Hampshire, GU30 7XD.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

AOK Commercial Cleaning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Fittings fixtures and equipment	25% reducing balance
Motor vehicles	25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

AOK Commercial Cleaning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

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 and loans to related parties.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 200 (2025 - 193).

AOK Commercial Cleaning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Fittings fixtures and equipment £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	7,271	8,213	24,050	39,534
Additions	927	-	8,000	8,927
Disposals	-	-	(14,300)	(14,300)
At 31 March 2026	8,198	8,213	17,750	34,161
Depreciation
At 1 April 2025	3,955	4,695	20,203	28,853
Charge for the year	1,062	879	2,623	4,564
Eliminated on disposal	-	-	(12,052)	(12,052)
At 31 March 2026	5,017	5,574	10,774	21,365
Carrying amount
At 31 March 2026	3,181	2,639	6,976	12,796
At 31 March 2025	3,316	3,518	3,847	10,681

5

Stocks

	2026 £	2025 £
Raw materials and consumables	16,258	14,780

6

Debtors

	2026 £	2025 £
Trade debtors	388,643	360,071
Other debtors	246,468	244,433
Prepayments	10,817	12,368
	645,928	616,872

AOK Commercial Cleaning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Bank loans and overdrafts	8	10,521	25,250
Trade creditors		17,500	13,122
Taxation and social security		229,107	247,074
Accruals and deferred income		113,515	91,685
Other creditors		4,029	5,476
		374,672	382,607

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Loans and borrowings	8	-	10,521

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	10,521

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	10,521	25,250

9	Financial commitments, guarantees and contingencies

At the year-end date, the company has operating lease commitments of £11,036 (2025: £17,232).

AOK Commercial Cleaning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

10	Related party transactions

The directors had loans during the year, as detailed below. Interest was charged on these loans at the HMRC beneficial loan rate; the loans are repayable on demand.

Transactions with directors

2026	At 1 April 2025 £	Advances to director £	Repayments by director £	At 31 March 2026 £
Loans to directors	160,000	14,500	(14,500)	160,000

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
Loans to directors	172,427	62,573	(75,000)	160,000