Complete Intacare Hygiene Limited

Registered number

06039903

Filleted Accounts

31 October 2025

Complete Intacare Hygiene Limited
Registered number:		06039903
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		50,436			92,618
Tangible assets	4		74,225			83,128
			124,661			175,746

Current assets
Stocks		1,105,548			1,056,074
Debtors	5	1,609,940			1,447,191
Cash at bank and in hand		76,093			184,699
		2,791,581			2,687,964

Creditors: amounts falling due within one year	6	(1,443,922)			(1,274,090)

Net current assets			1,347,659			1,413,874

Total assets less current liabilities			1,472,320			1,589,620


Provisions for liabilities			(10,481)			(12,010)


Net assets			1,461,839			1,577,610

Capital and reserves
Called up share capital			2,002			2,002
Profit and loss account			1,459,837			1,575,608

Shareholders' funds			1,461,839			1,577,610

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



K Still
Director
Approved by the board on 9 December 2025

Complete Intacare Hygiene Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 5 years
	Office equipment			over 3 years
	Leashold costs			over length of lease

	Factored debts
	Separate presentation has been adopted due to the with recourse agreement. The gross asset (equivalent to the gross amount of the debts) as a debtor and a corresponding liabilty in respect of the proceeds received from the factor shown as a creditor. The interest element of the factor's charges and other financing costs are charged to the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.



	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.



2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					32		39









3	Intangible fixed assets							£	£
	Goodwill:

	Cost
	At 1 November 2024							410,912	410,912
	At 31 October 2025							410,912	410,912

	Amortisation
	At 1 November 2024							318,294	318,294
	Provided during the year							42,182	42,182
	At 31 October 2025							360,476	360,476

	Net book value
	At 31 October 2025							50,436	50,436
	At 31 October 2024							92,618	92,618

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.



4	Tangible fixed assets
		Leasehold premises		Plant and machinery etc		Office equipment		Total
£			£		£		£
	Cost
	At 1 November 2024	41,828		189,823		169,241		400,892
	Additions	-		-		9,609		9,609
	At 31 October 2025	41,828		189,823		178,850		410,501

	Depreciation
	At 1 November 2024	6,740		181,032		129,992		317,764
	Charge for the year	2,789		3,292		12,431		18,512
	At 31 October 2025	9,529		184,324		142,423		336,276

	Net book value
	At 31 October 2025	32,299		5,499		36,427		74,225
	At 31 October 2024	35,088		8,791		39,249		83,128



5	Debtors					2025		2024
£							£

	Trade debtors					1,457,047		1,361,899
	Other debtors					152,893		85,292
						1,609,940		1,447,191

	Factored debts included in trade debtors					1,378,359		1,336,912





6	Creditors: amounts falling due within one year					2025		2024
£							£

	Factoring loan					237,681		22,107
	Trade creditors					796,426		888,304
	Taxation and social security costs					397,192		356,533
	Other creditors					12,623		7,146
						1,443,922		1,274,090



7	Loans-secured					2025		2024
£							£
	Creditors include:

	Factoring loan					237,681		22,107

	The loan is secured on the trade debts of the company


8	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					3,801,676		4,220,312




9	Related party transactions

	There is an amount from Blachall Building & Construction Ltd Limited amounting to £5,513 (2024 due to- £4,433) which is considered to be a related party due to the relationships between common directors and shareholders.


10	Controlling party

	I Logie is considered to be the controlling party by virtue of his directortship and shareholding


11	Other information

	Complete Intacare Hygiene Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Chapman House Thamesview
	130 Business Park Fettiman Road
	Canvey Island
	Essex
	SS8 0EQ