Company registration number SC195305 (Scotland)
CCS CONTRACT CLEANING SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
CCS CONTRACT CLEANING SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 7
CCS CONTRACT CLEANING SERVICES LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
4,524
6,439
Current assets
Stocks
5
792
1,844
Debtors
6
60,104
28,609
Cash at bank and in hand
20,948
61,891
81,844
92,344
Creditors: amounts falling due within one year
7
(32,113)
(48,130)
Net current assets
49,731
44,214
Total assets less current liabilities
54,255
50,653
Provisions for liabilities
8
(1,131)
(1,223)
Net assets
53,124
49,430
Capital and reserves
Called up share capital
9
1,000
1,000
Profit and loss reserves
52,124
48,430
Total equity
53,124
49,430

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 July 2026 and are signed on its behalf by:
Mrs E Milne
Mrs Julia Loudon
Director
Director
Company registration number SC195305 (Scotland)
CCS CONTRACT CLEANING SERVICES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2024
1,000
22,937
23,937
Year ended 31 March 2025:
Profit and total comprehensive income
-
31,493
31,493
Dividends
-
(6,000)
(6,000)
Balance at 31 March 2025
1,000
48,430
49,430
Year ended 31 March 2026:
Profit and total comprehensive income
-
32,694
32,694
Dividends
-
(29,000)
(29,000)
Balance at 31 March 2026
1,000
52,124
53,124
CCS CONTRACT CLEANING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

CCS Contract Cleaning Services Limited is a private company limited by shares incorporated in Scotland. The registered office is 61 Marketgate, Arbroath, Angus, DD11 1AU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% on reducing balance
Motor vehicles
25% on reducing balance
Website
33% on Cost
CCS CONTRACT CLEANING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

CCS CONTRACT CLEANING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
22
25
3
Taxation
2026
2025
£
£
Current tax
UK corporation tax on profits for the current period
2,210
10,331
Deferred tax
Origination and reversal of timing differences
(92)
(440)
Total tax charge
2,118
9,891
CCS CONTRACT CLEANING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
4
Tangible fixed assets
Plant and equipment
Motor vehicles
Website
Total
£
£
£
£
Cost
At 1 April 2025 and 31 March 2026
44,678
44,040
2,200
90,918
Depreciation and impairment
At 1 April 2025
41,018
41,261
2,200
84,479
Depreciation charged in the year
1,050
865
-
0
1,915
At 31 March 2026
42,068
42,126
2,200
86,394
Carrying amount
At 31 March 2026
2,610
1,914
-
0
4,524
At 31 March 2025
3,660
2,779
-
0
6,439
5
Stocks
2026
2025
£
£
Stocks
792
1,844
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
49,504
27,420
Other debtors
10,600
1,189
60,104
28,609
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
8,158
3,963
Corporation tax
2,210
10,331
Other taxation and social security
14,688
12,392
Other creditors
7,057
21,444
32,113
48,130
CCS CONTRACT CLEANING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
8
Provisions for liabilities
2026
2025
£
£
Deferred tax liabilities
1,131
1,223
9
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1,000
1,000
1,000
1,000
2026-03-31 2025-04-01 false false false 09 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs E Milne Mrs Julia Loudon SC195305 2025-04-01 2026-03-31 SC195305 2026-03-31 SC195305 2025-03-31 SC195305 core:PlantMachinery 2026-03-31 SC195305 core:MotorVehicles 2026-03-31 SC195305 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2026-03-31 SC195305 core:PlantMachinery 2025-03-31 SC195305 core:MotorVehicles 2025-03-31 SC195305 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-03-31 SC195305 core:CurrentInventories 2026-03-31 SC195305 core:CurrentInventories 2025-03-31 SC195305 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 SC195305 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 SC195305 core:CurrentFinancialInstruments 2026-03-31 SC195305 core:CurrentFinancialInstruments 2025-03-31 SC195305 core:ShareCapital 2026-03-31 SC195305 core:ShareCapital 2025-03-31 SC195305 core:RetainedEarningsAccumulatedLosses 2026-03-31 SC195305 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC195305 core:ShareCapital 2024-03-31 SC195305 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC195305 core:ShareCapitalOrdinaryShareClass1 2026-03-31 SC195305 core:ShareCapitalOrdinaryShareClass1 2025-03-31 SC195305 bus:Director1 2025-04-01 2026-03-31 SC195305 bus:Director2 2025-04-01 2026-03-31 SC195305 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 SC195305 2024-04-01 2025-03-31 SC195305 core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 SC195305 core:PlantMachinery 2025-04-01 2026-03-31 SC195305 core:MotorVehicles 2025-04-01 2026-03-31 SC195305 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-04-01 2026-03-31 SC195305 core:UKTax 2025-04-01 2026-03-31 SC195305 core:UKTax 2024-04-01 2025-03-31 SC195305 core:PlantMachinery 2025-03-31 SC195305 core:MotorVehicles 2025-03-31 SC195305 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-03-31 SC195305 2025-03-31 SC195305 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 SC195305 bus:OrdinaryShareClass1 2026-03-31 SC195305 bus:OrdinaryShareClass1 2025-03-31 SC195305 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC195305 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC195305 bus:FRS102 2025-04-01 2026-03-31 SC195305 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC195305 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP