Intercleanse Limited iXBRL

Company Registration Number: 04167453

Intercleanse Limited

Reports and Financial Statements

for the financial year ended 31 October 2025

Intercleanse Limited

DIRECTORS AND OTHER INFORMATION


Directors	Mr Andrew Stuart Hayman
	Mr David Andrew Brown


Company Secretary	Mr David Andrew Brown


Company Registration Number	04167453


Registered Office and Business Address	69 Gatwick Road
	Crawley
	West Sussex
	RH10 9RD


Independent Auditors	Henry Reeves and Co Limited
	Chartered Certified Accountants and Registered Auditors
	5 West Court
	Enterprise Road
	Maidstone
	Kent
	ME15 6JD

Intercleanse Limited

STRATEGIC REPORT

for the financial year ended 31 October 2025

The directors present their strategic report on the company for the financial year ended 31 October 2025.

Review of the Company's Business

The directors are pleased to report that turnover remained at a similar level to the prior year and has had a 0.3% increase, when a decline was expected. Despite pressures on materials and labour costs, overall the gross profit percentage remains strong at 21.5%. Administrative expenses have increased 8% on the previous year, resulting in the net profit margin before tax decreasing to 2.9% from 3.5%. Overall the directors are pleased with the results in a challenging operating environment.

Furthermore the company has benefitted from a continuation of its low turnover of key staff which ensures contacts within the industry remain strong.

At the end of the financial reporting period the financial statements show a promising position with profits in line with the previous year. The balance sheet remains strong with considerable reserves, this further solidifies the going concern assessment of the company.

Principal Risks and Uncertainties

Working in the motor industry the company is susceptible to changes in the UK economy as this could significantly affect both new car sales and the number of customers visiting main dealerships for servicing requirements. The company operates at dealerships at all levels within the industry supplying from basic cheaper vehicles through to luxury high-end marques. This helps to minimise the risk in a downturn whilst maximising growth during economic growth.

As with many companies the maintenance of staff is key to the ongoing success of the company. As mentioned above, turnover of key personnel has remained low but this does not remove an element of uncertainty for the future.

On behalf of the board



___________________________
Mr Andrew Stuart Hayman
Director

28 July 2026

Intercleanse Limited

DIRECTORS' REPORT

for the financial year ended 31 October 2025

The directors present their report and the audited financial statements for the financial year ended 31 October 2025.

Principal Activity

The principal activity of the company in the year under review was that of cleaning services.

Results and Dividends

The profit for the financial year after providing for depreciation and taxation amounted to £546,319 (2024 - £650,654).

The directors have paid a final dividend amounting to £218,400.

Directors

The directors who served during the financial year are as follows:

Mr Andrew Stuart Hayman

Mr David Andrew Brown

There were no changes in shareholdings between 31 October 2025 and the date of signing the financial statements.

In accordance with the Constitution, the directors retire by rotation and, being eligible, offer themselves for re-election.

Future Developments

The company plans to continue its present activities and current trading levels. Employees are kept as fully informed as practicable about developments within the business.

Events After the End of the Reporting Period

Information relating to events since the end of the year is given in the notes to the financial statements.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Strategic Report, Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

●select suitable accounting policies and apply them consistently;

●make judgements and accounting estimates that are reasonable and prudent;

●prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of Information to Auditor

Each persons who are directors at the date of approval of this report confirms that:

In so far as the directors are aware:

●there is no relevant audit information (information needed by the company's auditor in connection with preparing the auditor's report) of which the company's auditor is unaware, and

●the directors have taken all the steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

Auditors

The auditors, Henry Reeves and Co Limited, (Chartered Certified Accountants) have indicated their willingness to continue in office in accordance with the provisions of Section 485 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Andrew Stuart Hayman

Director

28 July 2026

INDEPENDENT AUDITOR'S REPORT

to the Shareholders of Intercleanse Limited

Report on the audit of the financial statements

Opinion

We have audited the financial statements of Intercleanse Limited ('the company') for the financial year ended 31 October 2025 which comprise the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and the related notes to the financial statements, including significant accounting policies set out in note . The financial reporting framework that has been applied in their preparation is applicable Law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

●give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its profit for the financial year then ended;

●have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

●have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from the date when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report other than the financial statements and our Auditor's Report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

●

the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

●

the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified any material misstatements in the Strategic Report and the Directors' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

●

adequate accounting records have not been kept; or

●

the financial statements are not in agreement with the accounting records and returns; or

●

certain disclosures of directors' remuneration specified by law are not made; or

●

we have not received all the information and explanations we require for our audit.

Responsibilities of directors for the financial statements

The directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks that the company operates in, including those on provisions of those laws and regulations where the consequences of non-compliance could have a material effect on the determination of amounts and disclosures in the financial statements. The key laws and regulations we considered included FRS 102, the Companies Act 2006 along with tax, employment, data protection and health and safety legislation.

We considered the opportunities and incentives that may exist within the organisation for fraud, including the risk of management override of controls.

We clearly communicated the risk of fraud and non-compliance with the identified significant laws and regulations to all engagement team members from the planning stages of the audit and remained vigilant for indications of these throughout the audit.

We investigated and obtained an understanding of the following in our assessment of the risk of misstatement:

- the nature of the Company's operations, from sourcing materials and labour through to revenue sources and the mechanics of the operations involved;

- the nature of the industry and sector, control environment and business performance including the design of the company's remuneration policies;

- results of our enquiries of management about their own identification and assessment of the risks of irregularities; and

- any matters we identified having enquired into the policies and procedures relating to:

- identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;

- the appropriateness of accounting policies in accordance with current accounting standards;

- detecting and responding of the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and

- the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations.

Based on the results of our risk assessment we designed out audit procedures to identify non-compliance with such laws and regulations identified above, key potential risk areas we identified being:

- Revenue recognition

- Related party transactions

- Management override of controls

Our procedures to respond to risks identified included the following:

- substantive testing in order to obtain sufficient audit evidence for the figures and disclosures within the financial statements;

- reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

- enquiring of management concerning actual and potential litigation and claims;

- ensuring appropriate knowledge and resources within the engagement team

- testing of related party transactions and awareness of the possibility of related party relationships throughout sample testing;

- performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; and

- testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

Based on the work we have performed, we have not identified any material matters in relation to non-compliance with laws and regulations or in relation to fraud.

Further information regarding the scope of our responsibilities as auditor

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

●

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

●

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's internal control.

●

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

●

Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditor's Report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditor's Report. However, future events or conditions may cause the company to cease to continue as a going concern.

●

Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

__________________________________

Andrew Drinkwater FCCA (Senior Statutory Auditor)

for and on behalf of

HENRY REEVES AND CO LIMITED

Chartered Certified Accountants and Registered Auditors

5 West Court

Enterprise Road

Maidstone

Kent

ME15 6JD

28 July 2026

Intercleanse Limited

INCOME STATEMENT

for the financial year ended 31 October 2025

	2025	2024
Notes	£	£

Turnover	3	26,809,697	26,729,959

Cost of sales		(21,053,679)	(21,204,356)
		─────────	─────────
Gross profit		5,756,018	5,525,603

Administrative expenses		(4,811,145)	(4,453,837)
		─────────	─────────
Operating profit	4	944,873	1,071,766

Interest receivable and similar income	5	196	206
Interest payable and similar expenses	6	(177,916)	(138,936)
		─────────	─────────
Profit before taxation		767,153	933,036

Tax on profit	8	(220,834)	(282,382)
		─────────	─────────
Profit for the financial year	19	546,319	650,654
		═════════	═════════

Intercleanse Limited

Company Registration Number: 04167453

STATEMENT OF FINANCIAL POSITION

as at 31 October 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

1,121,683

1,282,212

─────────

Current Assets

Debtors

5,528,252

5,634,924

Cash at bank and in hand

114,890

─────────

5,528,252

5,749,814

─────────

Creditors: amounts falling due within one year

(3,720,510)

(4,363,425)

─────────

Net Current Assets

1,807,742

1,386,389

─────────

Total Assets less Current Liabilities

2,929,425

2,668,601

Creditors:

amounts falling due after more than one year

(188,360)

(207,608)

Provisions for liabilities

(35,908)

(83,755)

─────────

Net Assets

2,705,157

2,377,238

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

2,705,057

2,377,138

─────────

Equity attributable to owners of the company

2,705,157

2,377,238

═════════

Approved by the Board and authorised for issue on 28 July 2026 and signed on its behalf by



________________________________
Mr Andrew Stuart Hayman
Director

Intercleanse Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 October 2025

	Called up	Retained	Total
	share	earnings
	capital
	£	£	£

At 1 November 2023	100	2,390,084	2,390,184
	─────────	─────────	─────────
Profit for the financial year	-	650,654	650,654
	─────────	─────────	─────────
Payment of dividends	-	(663,600)	(663,600)
	─────────	─────────	─────────
At 31 October 2024	100	2,377,138	2,377,238
	─────────	─────────	─────────
Profit for the financial year	-	546,319	546,319
	─────────	─────────	─────────
Payment of dividends	-	(218,400)	(218,400)
	─────────	─────────	─────────
At 31 October 2025	100	2,705,057	2,705,157
	═════════	═════════	═════════

Intercleanse Limited

STATEMENT OF CASH FLOWS

for the financial year ended 31 October 2025

	2025	2024
Notes	£	£

Cash flows from operating activities

Profit for the financial year

546,319

650,654

Adjustments for:

Interest receivable and similar income

(196)

(206)

Interest payable and similar expenses

177,916

138,936

Tax on profit on ordinary activities

220,834

282,382

Depreciation

371,857

349,567

Profit/loss on disposal of tangible assets

37,475

(254)

─────────

1,354,205

1,421,079

Movements in working capital:

Movement in debtors

106,672

(712,437)

Movement in creditors

(325,069)

180,362

─────────

Cash generated from operations

1,135,808

889,004

Interest paid

(177,916)

(138,936)

Tax paid

(347,945)

(268,213)

─────────

Net cash generated from operating activities

609,947

481,855

─────────

Cash flows from investing activities

Interest received

196

206

Payments to acquire tangible assets

(462,786)

(598,671)

Receipts from sales of tangible assets

173,806

33,356

─────────

Net cash used in investment activities

(288,784)

(565,109)

─────────

Cash flows from financing activities

Capital element of hire purchase contracts		(19,248)	8,039
Advances from related parties		-	(152,714)
Dividends paid		(218,400)	(663,600)
		─────────	─────────
Net cash used in financing activities		(237,648)	(808,275)
		─────────	─────────

Net increase/(decrease) in cash and cash equivalents		83,515	(891,529)
Cash and cash equivalents at beginning of financial year		(1,864,078)	(972,549)
		─────────	─────────
Cash and cash equivalents at end of financial year	12	(1,780,563)	(1,864,078)
		═════════	═════════

Intercleanse Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

General Information

Intercleanse Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 04167453. The registered office of the company is 69 Gatwick Road, Crawley, West Sussex, RH10 9RD which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 October 2025 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Turnover from the rendering of services, is recognised by reference to the stage of completion of the contract.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

25% on reducing balance

Motor vehicles

25% on reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Leasing and hire purchases

Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Turnover

The whole of the company's turnover is attributable to its market in United Kingdom and is derived from the principal activity of


4.	Operating profit	2025	2024
		£	£
	Operating profit is stated after charging/(crediting):
	Depreciation of tangible assets	371,857	349,567
	Loss/(profit) on disposal of tangible assets	37,475	(254)
	Auditor's remuneration
	- audit services	33,233	15,750
		═════════	═════════


5.	Interest receivable and similar income	2025	2024
		£	£

	Other interest	196	206
		═════════	═════════


6.	Interest payable and similar expenses	2025	2024
		£	£

	Hire purchase interest	44,742	30,321
	Factoring interest	133,174	108,615
		─────────	─────────
		177,916	138,936
		═════════	═════════

Employees and remuneration

Number of employees

The average number of persons employed (including executive directors) during the financial year was as follows:

2025

2024

Number

Number

Administrative

Management

─────────

═════════

The staff costs (inclusive of directors' salaries) comprise:

2025

2024

Wages and salaries

2,830,580

2,370,619

Social security costs

272,240

248,524

Pension costs

148,386

154,560

─────────

3,251,206

2,773,703

═════════

Tax on profit

2025

2024

(a) Analysis of charge in the financial year

Current tax:

Corporation tax at 25.00% (2024 - 25.00%) (Note 8 (b))

268,681

276,309

─────────

Deferred tax:

Origination and reversal of timing differences

(47,847)

6,073

─────────

Total deferred tax

(47,847)

6,073

═════════

Tax on profit (Note 8 (b))

220,834

282,382

═════════

(b) Factors affecting tax charge for the financial year

The tax assessed for the financial year differs from the standard rate of corporation tax in United Kingdom 25.00% (2024 - 25.00%). The differences are explained below:

2025

2024

Profit taxable at 25.00%

767,153

933,036

═════════

Profit before tax

multiplied by the standard rate of corporation tax

in United Kingdom at 25.00% (2024 - 25.00%)

191,788

233,259

Effects of:

Expenses not deductible for tax purposes

28,296

53,115

Depreciation in excess of capital allowances for period

48,597

(10,065)

Deferred tax

(47,847)

6,073

─────────

Total tax charge for the financial year (Note 8 (a))

220,834

282,382

═════════


9.	Dividends	2025	2024
		£	£
	Dividends on equity shares:

	Ordinary - Final paid	218,400	663,600
		═════════	═════════


10.	Tangible assets
		Plant and	Motor	Total
		machinery	vehicles

		£	£	£
	Cost
	At 1 November 2024	1,265,714	1,343,412	2,609,126
	Additions	116,151	306,458	422,609
	Disposals	(93,784)	(412,021)	(505,805)
		─────────	─────────	─────────
	At 31 October 2025	1,288,081	1,237,849	2,525,930
		─────────	─────────	─────────
	Depreciation
	At 1 November 2024	744,963	581,951	1,326,914
	Charge for the financial year	177,686	194,171	371,857
	On disposals	(74,289)	(220,235)	(294,524)
		─────────	─────────	─────────
	At 31 October 2025	848,360	555,887	1,404,247
		─────────	─────────	─────────
	Net book value
	At 31 October 2025	439,721	681,962	1,121,683
		═════════	═════════	═════════
	At 31 October 2024	520,751	761,461	1,282,212
		═════════	═════════	═════════

10.1.

Tangible assets continued

Included above are assets held under finance leases or hire purchase contracts as follows:

2025

2024

Net

Depreciation

Net

Depreciation

book value

charge

book value

charge

Plant and machinery

17,385

5,795

23,180

7,727

Motor vehicles

590,608

159,330

565,779

140,879

─────────

607,993

165,125

588,959

148,606

═════════


11.	Debtors	2025	2024
		£	£

	Trade debtors	3,069,618	3,718,291
	Other debtors	337,610	290,039
	Directors' current accounts (Note 21)	1,483,164	958,431
	Prepayments and accrued income	452,749	360,655
	Related party loans	185,111	307,508
		─────────	─────────
		5,528,252	5,634,924
		═════════	═════════


12.	Cash and cash equivalents	2025	2024
		£	£

	Cash and bank balances	-	114,890
	Bank overdrafts	(1,780,563)	(1,978,968)
		─────────	─────────
		(1,780,563)	(1,864,078)
		═════════	═════════

13.

Creditors

2025

2024

Amounts falling due within one year

Bank overdrafts

1,780,563

1,978,968

Net obligations under finance leases

and hire purchase contracts

215,418

255,595

Trade creditors

331,301

503,338

Taxation (Note 15)

788,355

1,048,896

Other creditors

190,529

280,711

Accruals

414,344

295,917

─────────

3,720,510

4,363,425

═════════

Bank loans secured against company assets amounted to £1,780,563 as at 31 October 2025 (2024: £1,978,968).

The loans are secured by way of a fixed and floating charge over the company and all its property and assets. The directors have also joint and severally given a personal guarantee on these loans of £80,000.


14.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Finance leases and hire purchase contracts	188,360	207,608
		═════════	═════════


	Net obligations under finance leases
	and hire purchase contracts
	Repayable within one year	215,418	255,595
	Repayable between one and five years	188,360	207,608
		─────────	─────────
		403,778	463,203
		═════════	═════════


15.	Taxation	2025	2024
		£	£

	Creditors:
	VAT	591,444	706,679
	Corporation tax	196,911	276,175
	PAYE / NI	-	66,042
		─────────	─────────
		788,355	1,048,896
		═════════	═════════

16.

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2025

2024

At financial year start

83,755

83,755

77,683

Charged to profit and loss

(47,847)

(47,847)

6,072

─────────

At financial year end

35,908

83,755

═════════

The deferred tax liability as at 31 October 2025 is £35,908 (2024: £83,755). The provision recognised in the year is -£47,847 (2024: £6,073).

17.

Financial Instruments

The company has chosen to apply the provisions of Section 11 and 12 of FRS 102 to account for all of its financial instruments.

Trade debtors

The trade debtors balance includes £1,780,563 (2024: £1,978,968) which is covered by an invoice discounting arrangement. These assets are recognised as the company remains ultimately responsible for any unpaid balances, the significant risks and rewards being retained by the company.

18.

Share capital

2025

2024

Description

Number of shares

Value of units

Allotted, called up and fully paid

Ordinary

£1.00 each

Ordinary A

£1.00 each

─────────

100

100

═════════

The rights attaching to the A and B shares are as follows:

The A shares shall be entitled to vote at the AGM

The B shares shall be entitled to an annual dividend of £ 1 per share.


19.	Income Statement

		2025	2024
		£	£

	At 1 November 2024	2,377,138	2,390,084
	Profit for the financial year	546,319	650,654
	Payment of dividends	(218,400)	(663,600)
		─────────	─────────
	At 31 October 2025	2,705,057	2,377,138
		═════════	═════════

20.

Capital commitments

The company had no material capital commitments at the financial year-ended 31 October 2025.


21.	Directors' remuneration and transactions	2025	2024
		£	£

	Directors' remuneration
	Fees	694,689	117,825
	Remuneration	11,000	24,200
	Pension contributions	48,362	76,624
		─────────	─────────
		754,051	218,649
		═════════	═════════

The following advances were made to the directors:

Balance at

Movement

Balance at

Maximum

31/10/25

in year

31/10/24

in year

Mr Andrew Stuart Hayman

671,201

345,890

325,311

1,030,363

Mr David Andrew Brown

811,963

178,843

633,120

674,320

─────────

═════════

1,483,164

524,733

958,431

═════════

During the year ended 2024, D A Brown had a loan account opening balance of £325,311 (2024: £512,088). Advances during the year totalled £544,141 (2024: £977,123), while repayments amounted to £198,251 (2024: £1,163,900), resulting in a closing balance of £671,201 (2024: £325,311).

A S Hayman had an opening balance of £633,120 (2024: £306,777). Advances made during the year were £671,878 (2024: £1,679,043), with repayments of £493,035 (2024: £1,352,700), leaving a closing balance of £811,964 (2024: £633,120).

Positive balances on these loans are included within debtors due within one year. All loans are unsecured, interest-free, and repayable on demand.

22.

Related party transactions

ICS (Property Cleaning and Maintenance) Limited

A company under common control.

Sales during the year amounted to £1,662,710 (2024: £613,312).

Purchases during the year amounted to £89,708 (2024: £152,401).

The companies trade under normal commercial terms.

Included in debtors due within one year is £185,111 (2024: £307,508) due from ICS (Property Cleaning and Maintenance) Limited in respect of a loan. The loan was interest free, unsecured and repayable on demand.

Widmore Properties Limited

A company under common control was dissolved during the year.

Rental income was paid to Widmore Properties Limited of £nil (2024: £66,581) during the year.

During the year, a total of key management personnel compensation of £309.964.25 (2024: £579,135 ) was paid.

Key Management Personnel

Key management personnel consists solely of the Directors. The Directors received salaries, benefits in kind, pension contributions and dividends during the year. Dividends of £109,200 (2024: £331,800) are included in compensation.

23.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial year-end.


24	Reconciliation of Net Cash Flow to Movement in Net Debt
		Opening	Cash	Other	Closing
		balance	flows	changes	balance

		£	£	£	£

	Finance lease and hire purchase	(463,203)	19,248	40,177	(403,778)
		─────────	─────────	─────────	─────────
	Total liabilities from financing activities	(463,203)	19,248	40,177	(403,778)
		═════════	═════════	═════════	─────────
	Total Cash at bank and in hand (Note 12)				(1,780,563)
					─────────
	Total net debt				(2,184,341)
					═════════