IRIS Accounts Production v26.1.10.61 SC277598 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC277598 2024-12-31 SC277598 2025-12-31 SC277598 2025-01-01 2025-12-31 SC277598 2023-12-31 SC277598 2024-01-01 2024-12-31 SC277598 2024-12-31 SC277598 ns15:Scotland 2025-01-01 2025-12-31 SC277598 ns14:PoundSterling 2025-01-01 2025-12-31 SC277598 ns10:Director1 2025-01-01 2025-12-31 SC277598 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC277598 ns10:SmallEntities 2025-01-01 2025-12-31 SC277598 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC277598 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC277598 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC277598 ns10:AbridgedAccounts 2025-01-01 2025-12-31 SC277598 1 2025-01-01 2025-12-31 SC277598 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 SC277598 ns10:Director2 2025-01-01 2025-12-31 SC277598 ns10:CompanySecretary1 2025-01-01 2025-12-31 SC277598 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC277598 ns5:CurrentFinancialInstruments 2025-12-31 SC277598 ns5:CurrentFinancialInstruments 2024-12-31 SC277598 ns5:Non-currentFinancialInstruments 2025-12-31 SC277598 ns5:Non-currentFinancialInstruments 2024-12-31 SC277598 ns5:ShareCapital 2025-12-31 SC277598 ns5:ShareCapital 2024-12-31 SC277598 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC277598 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC277598 ns5:NetGoodwill 2025-01-01 2025-12-31 SC277598 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 SC277598 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 SC277598 ns5:LeaseholdImprovements 2025-01-01 2025-12-31 SC277598 ns5:PlantMachinery 2025-01-01 2025-12-31 SC277598 ns5:MotorVehicles 2025-01-01 2025-12-31 SC277598 ns5:ComputerEquipment 2025-01-01 2025-12-31 SC277598 ns5:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 SC277598 ns5:Secured 2025-12-31 SC277598 ns5:Secured 2024-12-31 SC277598 ns10:OrdinaryShareClass1 2025-12-31 SC277598 ns10:Director1 1 2024-12-31 SC277598 ns10:Director1 1 2023-12-31 SC277598 ns10:Director1 1 2025-01-01 2025-12-31 SC277598 ns10:Director1 1 2024-01-01 2024-12-31 SC277598 ns10:Director1 1 2025-12-31 SC277598 ns10:Director1 1 2024-12-31

REGISTERED NUMBER: SC277598 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FIRST CHOICE CLEANING SERVICES

(SCOTLAND) LIMITED

TRADING AS

FCCS GROUP

| FIRST CHOICE CLEANING SERVICES |

| (SCOTLAND) LIMITED (REGISTERED NUMBER: SC277598) |

| TRADING AS FCCS GROUP |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| FIRST CHOICE CLEANING SERVICES |

| (SCOTLAND) LIMITED |

| TRADING AS FCCS GROUP |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr A J Gault

| Mrs E McGregor

| SECRETARY: | Mrs E McGregor

| REGISTERED OFFICE: | Affleck House

| 52b Menzies Road

| Torry

| Aberdeen

| Aberdeenshire

| AB11 9BE

| REGISTERED NUMBER: | SC277598 (Scotland)

| FIRST CHOICE CLEANING SERVICES |

| (SCOTLAND) LIMITED (REGISTERED NUMBER: SC277598) |

| TRADING AS FCCS GROUP |

ABRIDGED BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 228,264 |  | 253,306 |  |

228,264 |  | 253,306 |  |

CURRENT ASSETS

Debtors | 133,042 |  | 192,332 |  |

Cash at bank and in hand | 123,567 |  | 102,345 |  |

256,609 |  | 294,677 |  |

CREDITORS

Amounts falling due within one year | 275,370 |  | 346,678 |  |

NET CURRENT LIABILITIES | (18,761 | ) | (52,001 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 209,503 |  | 201,305 |  |

CREDITORS

Amounts falling due after more than one year | (56,487 | ) | (108,546 | ) |

PROVISIONS FOR LIABILITIES | (1,937 | ) | (7,316 | ) |

NET ASSETS | 151,079 |  | 85,443 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 2 |  | 2 |  |

Retained earnings | 151,077 |  | 85,441 |  |

SHAREHOLDERS' FUNDS | 151,079 |  | 85,443 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| FIRST CHOICE CLEANING SERVICES |

| (SCOTLAND) LIMITED (REGISTERED NUMBER: SC277598) |

| TRADING AS FCCS GROUP |

ABRIDGED BALANCE SHEET - continued

31 DECEMBER 2025

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2026 and were signed on its behalf by:

Mr A J Gault - Director

| FIRST CHOICE CLEANING SERVICES |

| (SCOTLAND) LIMITED (REGISTERED NUMBER: SC277598) |

| TRADING AS FCCS GROUP |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| First Choice Cleaning Services (Scotland) 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.

| The financial statements have been prepared on the going concern basis the directors having agreed to continue to support the company.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding VAT.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Improvements to property | - | 2% on cost

| Plant and machinery | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 30 (2024 - 32 ) .

| FIRST CHOICE CLEANING SERVICES |

| (SCOTLAND) LIMITED (REGISTERED NUMBER: SC277598) |

| TRADING AS FCCS GROUP |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 35,000 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 35,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 879,548 |  |

| Additions | 15,047 |  |

| Disposals | (164,790 | ) |

| At 31 December 2025 | 729,805 |  |

| DEPRECIATION

| At 1 January 2025 | 626,242 |  |

| Charge for year | 40,089 |  |

| Eliminated on disposal | (164,790 | ) |

| At 31 December 2025 | 501,541 |  |

| NET BOOK VALUE

| At 31 December 2025 | 228,264 |  |

| At 31 December 2024 | 253,306 |  |

| The net book value of tangible fixed assets includes £15,350 (2024: £43,583) in respect of assets held under hire purchase agreements. The amount of depreciation in respect of such assets amounted to £22,033 (2024: £33,374) for the year.

| FIRST CHOICE CLEANING SERVICES |

| (SCOTLAND) LIMITED (REGISTERED NUMBER: SC277598) |

| TRADING AS FCCS GROUP |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 24,117 |  | 42,281 |  |

| Factoring account | 71,747 |  | 147,896 |  |

95,864 |  | 190,177 |  |

| Bank of Scotland plc holds a fixed charge over the freehold property in the ownership of the company.

| Bank of Scotland plc and Lloyds TSB Commercial Finance Limited hold bonds and floating charges over the company, its undertaking and all assets present and future, including uncalled capital.

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| Mr A J Gault

| Balance outstanding at start of year | - |  | 102,996 |  |

| Amounts repaid | - |  | (102,996 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr A J Gault.