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Registered number: 09820505 BGL CLEANING SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
BGL CLEANING SERVICES LIMITED COMPANY INFORMATION
Director | Mr Benjamin G Lucking
Registered number | 09820505
Registered office | 12 Church Street
| Cromer
| Norfolk
| NR27 9ER
Accountants | MA Partners LLP
| Chartered Accountants
| 12 Church Street
| Cromer
| Norfolk
| NR27 9ER
BGL CLEANING SERVICES LIMITED CONTENTS
| Page
Accountants' Report | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 9
BGL CLEANING SERVICES LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BGL CLEANING SERVICES LIMITED FOR THE YEAR ENDED 31 OCTOBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BGL Cleaning Services Limited for the year ended 31 October 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of BGL Cleaning Services Limited in accordance with the terms of our engagement letter dated August 2022. Our work has been undertaken solely to prepare for your approval the financial statements of BGL Cleaning Services Limited and state those matters that we have agreed to state to the director of BGL Cleaning Services Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BGL Cleaning Services Limited and its director for our work or for this report. It is your duty to ensure that BGL Cleaning Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of BGL Cleaning Services Limited. You consider that BGL Cleaning Services Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of BGL Cleaning Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 12 Church Street Cromer Norfolk NR27 9ER 20 July 2026 Page 1
BGL CLEANING SERVICES LIMITED REGISTERED NUMBER: 09820505 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | 480
Tangible assets | 5 |  | 17,800 |  | 60
|  |  | 17,800 |  | 540
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 2,195 |  | 3,974 |
Cash at bank and in hand |  | 4,096 |  | 3,710 |
|  | 6,291 |  | 7,684 |
Creditors: amounts falling due within one year | 7 | (11,059) |  | (8,061) |
Net current liabilities |  |  | (4,768) |  | (377)
Total assets less current liabilities |  |  | 13,032 |  | 163
Creditors: amounts falling due after more than one year | 8 |  | (10,390) |  | -
Net assets |  |  | 2,642 |  | 163
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | 2,542 |  | 63
|  |  | 2,642 |  | 163
Page 2
BGL CLEANING SERVICES LIMITED REGISTERED NUMBER: 09820505 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 July 2026.
................................................ Mr Benjamin G Lucking
Director
The notes on pages 4 to 9 form part of these financial statements. Page 3
BGL CLEANING SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
The Company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is 12 Church Street, Cromer, Norfolk, NR27 9ER. The company's principle activity is that of window cleaning services. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Turnover is comprised from providing window cleaning services.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 4
BGL CLEANING SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Motor vehicles | - |  |
|  |  |  | Office equipment | - |  |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 5
BGL CLEANING SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Intangible assets
|  | Goodwill
|  | £
| At 1 November 2024 | 4,295
| At 31 October 2025 | 4,295
| At 1 November 2024 | 3,815
| Charge for the year on owned assets | 480
| At 31 October 2025 | 4,295
| Net book value |
| At 31 October 2025 | -
| At 31 October 2024 | 480
Page 6
BGL CLEANING SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 November 2024 | 150 | - | - | 150
| Additions | - | 23,394 | 300 | 23,694
| At 31 October 2025 | 150 | 23,394 | 300 | 23,844
| Depreciation |  |  |  |
| At 1 November 2024 | 90 | - | - | 90
| Charge for the year on owned assets | 30 | - | 75 | 105
| Charge for the year on financed assets | - | 5,849 | - | 5,849
| At 31 October 2025 | 120 | 5,849 | 75 | 6,044
| Net book value |  |  |  |
| At 31 October 2025 | 30 | 17,545 | 225 | 17,800
| At 31 October 2024 | 60 | - | - | 60
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 906
| Other debtors | 1,316 | 2,886
| Prepayments and accrued income | 879 | 182
|  | 2,195 | 3,974
Page 7
BGL CLEANING SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 1,009
| Corporation tax | 4,259 | 5,945
| Other taxation and social security | 1,691 | 15
| Obligations under finance lease and hire purchase contracts | 3,963 | -
| Accruals and deferred income | 1,146 | 1,092
|  | 11,059 | 8,061
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 10,390 | -
|  | 10,390 | -
9. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 3,963 | -
| Between 1-5 years | 10,389 | -
|  | 14,352 | -
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 90 (2024 - 90) Ordinary A shares of £1.00 each | 90 | 90
|  | 10 (2024 - 10) Ordinary B shares of £1.00 each | 10 | 10
|  |  | 100 | 100
Page 8
BGL CLEANING SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
11. | Related party transactions
| At the year end, the Company is owed £46 by its director (2024 - £2,154). The loan is unsecured and is repayable on demand, and is shown within other debtors in note 6 to the financial statements.
Page 9