Aberdeen Cleaning Services Ltd.

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

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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

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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.

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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)

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

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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.

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Directors	J A Borthwick
	J D Borthwick

Company Number	SC293016

Registered Office	31 Summer Street
	Aberdeen
	AB10 1SB