REGISTERED NUMBER: SC123968 (Scotland)

Financial Statements

for the Year Ended

31 October 2025

for

ALLANDER CLEANING SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms S J Clark

M J McGinlay

SECRETARY:

S Russell

REGISTERED OFFICE:

136 Strathmore Road

Balmore Industrial Estate

Glasgow

G22 7DW

REGISTERED NUMBER:

SC123968 (Scotland)

SENIOR STATUTORY AUDITOR:

Graham Bonomy

AUDITORS:

WDM Associates (Statutory Auditors)

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

FIXED ASSETS

Tangible assets

4

522

696

Investment property

5

2,979,000

2,832,116

2,979,522

2,832,812

CURRENT ASSETS

Debtors

6

130,978

133,792

Cash at bank

121,570

121,869

252,548

255,661

CREDITORS

Amounts falling due within one year

7

(2,167,404

)

(2,274,624

)

NET CURRENT LIABILITIES

(1,914,856

)

(2,018,963

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,064,666

813,849

PROVISIONS FOR LIABILITIES

(99,111

)

(62,391

)

NET ASSETS

965,555

751,458

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

955,555

741,458

965,555

751,458

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

M J McGinlay - Director

1.	STATUTORY INFORMATION

Allander Cleaning Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Revenue recognition

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from cleaning contracts is recognised over time as the cleaning services are performed.

Rental income

Rental income is recognised on an accruals basis as it is earned.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows : Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price, and are subsequently measured at fair value with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment an impairment loss is recognised in profit or loss immediately.

All equity investments, regardless of significance, and other financial assets that are individually significant are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Bank and cash

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Going concern

The company prepares its accounts on the basis that it remains a going concern; that is that there is the assumption that the functions of the company will continue in operational existence.

General provisions

The company accounts for income and expenditure in the period to which the service has taken place, rather than when cash payments are received or made.

Where income and expenditure has been recognised but cash has not been received or paid, a debtor or creditor for the relevant amount is recorded in the Balance Sheet.

Equally, where cash has been received or paid which is not yet recognised as income or expenditure, a creditor (income in advance) or debtor (payment in advance) is recorded in the Balance Sheet.

Impairment of assets

At each reporting date fixed and intangible assets are reviewed to determine whether there is any

indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 61 (2024 - 64 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

37,590

DEPRECIATION

At 1 November 2024

36,894

Charge for year

174

At 31 October 2025

37,068

NET BOOK VALUE

At 31 October 2025

522

At 31 October 2024

696

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

2,832,116

Revaluations

146,884

At 31 October 2025

2,979,000

NET BOOK VALUE

At 31 October 2025

2,979,000

At 31 October 2024

2,832,116

Fair value at 31 October 2025 is represented by:

£

Valuation in 2022

287,534

Valuation in 2023

3,676

Valuation in 2024

35,181

Valuation in 2025

146,884

Cost

2,505,725

2,979,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

124,086

130,075

Other debtors

6,892

3,717

130,978

133,792

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

11,737

7,206

Taxation and social security

76,632

67,476

Other creditors

2,079,035

2,199,942

2,167,404

2,274,624

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Graham Bonomy (Senior Statutory Auditor)

for and on behalf of WDM Associates (Statutory Auditors)

9.	RELATED PARTY DISCLOSURES

The company held non-trading balances with its related parties (under common control and ownership). The amounts are included in the debtors and creditors totals. The relevant balances are as follows : Creditors - Possil Community Business Ltd: £50,650. Allander Security Ltd: £1,685,652. Westguard Security Ltd: £312,835.

10.	ULTIMATE CONTROLLING PARTY