ICS (Property Cleaning and Maintenance) Limited iXBRL

Company Registration Number: 07713363

ICS (Property Cleaning and Maintenance) Limited

Unaudited Financial Statements

for the financial year ended 31 October 2025

ICS (Property Cleaning and Maintenance) Limited

Company Registration Number: 07713363

STATEMENT OF FINANCIAL POSITION

as at 31 October 2025

		2025	2024
	Notes	£	£

Non-Current Assets

Property, plant and equipment

7,330

10,016

─────────

Current Assets

Debtors

219,535

264,855

Cash and cash equivalents

135,707

197,500

─────────

355,242

462,355

─────────

Creditors: amounts falling due within one year

(203,839)

(316,862)

─────────

Net Current Assets

151,403

145,493

─────────

Total Assets less Current Liabilities

158,733

155,509

Provisions for liabilities

4,151

3,995

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Net Assets

162,884

159,504

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

162,784

159,404

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Equity attributable to owners of the company

162,884

159,504

═════════

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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

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



________________________________
Mr Andrew Stuart Hayman
Director

ICS (Property Cleaning and Maintenance) Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

General Information

ICS (Property Cleaning and Maintenance) Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 07713363. 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 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 provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in Sterling, which is the functional currency of the entity, and to the nearest ?1.

Turnover

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

Property, plant and equipment and depreciation

Property, plant and equipment 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 property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

25% reducing balance

Fixtures, fittings and equipment

25% 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.

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.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

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.

Employees

The average monthly number of employees, including directors, during the financial year was 3, (2024 - 4).


4.	Property, plant and equipment
		Plant and	Fixtures,	Total
		machinery	fittings and
			equipment
		£	£	£
	Cost
	At 1 November 2024	43,096	4,713	47,809
	Disposals	(778)	-	(778)
		─────────	─────────	─────────
	At 31 October 2025	42,318	4,713	47,031
		─────────	─────────	─────────
	Depreciation
	At 1 November 2024	33,736	4,057	37,793
	Charge for the financial year	2,335	208	2,543
	On disposals	(635)	-	(635)
		─────────	─────────	─────────
	At 31 October 2025	35,436	4,265	39,701
		─────────	─────────	─────────
	Net book value
	At 31 October 2025	6,882	448	7,330
		═════════	═════════	═════════
	At 31 October 2024	9,360	656	10,016
		═════════	═════════	═════════


5.	Debtors	2025	2024
		£	£

	Trade debtors	219,535	258,197
	Other debtors	-	2,918
	Taxation	-	3,740
		─────────	─────────
		219,535	264,855
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Trade creditors	2,847	4,649
	Taxation	12,031	2,105
	Other creditors	185,111	307,508
	Accruals	3,850	2,600
		─────────	─────────
		203,839	316,862
		═════════	═════════

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2025

2024

At financial year start

(3,995)

(3,995)

(3,434)

Charged to profit and loss

(156)

(156)

(561)

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At financial year end

(4,151)

(3,995)

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Related party transactions

Intercleanse Ltd

A company under common control.

Included in other creditors due within one year is £185,110 (2024: £307,508) owed to Intercleanse Ltd. This loan is interest free, unsecured and repayable on demand.