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Registered number: SC293016
Aberdeen Cleaning Services Ltd.
Unaudited Financial Statements
For The Year Ended 30 November 2025
Aberdeen Cleaning Services Ltd.
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Aberdeen Cleaning Services Ltd.
Company Information
For The Year Ended 30 November 2025
Company Information

Directors | J A Borthwick
| J D Borthwick
Company Number | SC293016
Registered Office | 31 Summer Street
| Aberdeen
| AB10 1SB

Page 1
Page 2
Aberdeen Cleaning Services Ltd.
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC293016

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 468,281 |  | 451,636
|  |  | 468,281 |  | 451,636
CURRENT ASSETS
Stocks | 6 | 3,000 |  | 3,000 |
Debtors | 7 | 1,137,844 |  | 1,034,504 |
|  | 1,140,844 |  | 1,037,504 |
Creditors: Amounts Falling Due Within One Year | 8 | (733,876 ) |  | (682,542 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 406,968 |  | 354,962
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 875,249 |  | 806,598
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (90,014 ) |  | (75,960 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,849 ) |  | (13,207 )
NET ASSETS |  |  | 781,386 |  | 717,431
CAPITAL AND RESERVES
Called up share capital | 11 |  | 602 |  | 602
Profit and Loss Account |  |  | 780,784 |  | 716,829
SHAREHOLDERS' FUNDS |  |  | 781,386 |  | 717,431

Page 2
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Aberdeen Cleaning Services Ltd.
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

J D Borthwick Director
14th July 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
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Aberdeen Cleaning Services Ltd.
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Aberdeen Cleaning Services Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC293016 . The registered office is 31 Summer Street, Aberdeen, AB10 1SB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It has been fully amortised.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Freehold | at cost
Plant & Machinery | Straight line over 3 years
Motor Vehicles | Straight line over 4 years
Fixtures & Fittings | Straight line over 4 years
Computer Equipment | Straight line over 3 years

2.5. Leasing and Hire Purchase Contracts
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.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Aberdeen Cleaning Services Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was 212 (2024: 219)
212 219
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 750,000
As at 30 November 2025 | 750,000
Amortisation
As at 1 December 2024 | 750,000
As at 30 November 2025 | 750,000
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 December 2024 | 344,259 | 98,247 | 281,619 | 6,825
Additions | - | 2,638 | 66,107 | 249
Disposals | - | (12,987 ) | (82,807 ) | (480 )
As at 30 November 2025 | 344,259 | 87,898 | 264,919 | 6,594

...CONTINUED
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Aberdeen Cleaning Services Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

Depreciation
As at 1 December 2024 | - | 76,142 | 197,902 | 5,270
Provided during the period | - | 10,911 | 39,626 | 815
Disposals | - | (11,340 ) | (82,807 ) | (480 )
As at 30 November 2025 | - | 75,713 | 154,721 | 5,605
Net Book Value
As at 30 November 2025 | 344,259 | 12,185 | 110,198 | 989
As at 1 December 2024 | 344,259 | 22,105 | 83,717 | 1,555

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 December 2024 | 3,566 | 734,516
Additions | 936 | 69,930
Disposals | (518 ) | (96,792 )
As at 30 November 2025 | 3,984 | 707,654
Depreciation
As at 1 December 2024 | 3,566 | 282,880
Provided during the period | 286 | 51,638
Disposals | (518 ) | (95,145 )
As at 30 November 2025 | 3,334 | 239,373
Net Book Value
As at 30 November 2025 | 650 | 468,281
As at 1 December 2024 | - | 451,636

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,000 |  | 3,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 625,680 |  | 674,831
Amounts owed by group undertakings | 510,216 |  | 356,840
Other debtors | 1,948 |  | 2,833
| 1,137,844 |  | 1,034,504

Page 6
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Aberdeen Cleaning Services Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 30,255 |  | 19,696
Trade creditors | 67,542 |  | 80,908
Bank loans and overdrafts | 145,216 |  | 67,852
Other creditors | 152,121 |  | 164,811
Taxation and social security | 338,742 |  | 349,275
| 733,876 |  | 682,542

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 90,014 |  | 75,960

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 30,255 |  | 19,696
Later than one year and not later than five years | 90,014 |  | 75,960
| 120,269 |  | 95,656
| 120,269 |  | 95,656

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 602 |  | 602

12. Ultimate Controlling Party
The company's ultimate controlling party are the directors by virtue of their shares in Straik Holdings Limited.
Page 7