REGISTERED NUMBER: 08618489 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CTS CLEANING SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P K Cooke

REGISTERED OFFICE:

40 Hollington Road

London

E6 3QL

REGISTERED NUMBER:

08618489 (England and Wales)

ACCOUNTANTS:

THP Limited

Chartered Accountants

34-40 High Street

Wanstead

London

E11 2RJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

21,856

28,502

21,856

28,502

CURRENT ASSETS

Debtors

6

76,564

95,608

Cash at bank

414,666

409,640

491,230

505,248

CREDITORS

Amounts falling due within one year

7

63,318

82,729

NET CURRENT ASSETS

427,912

422,519

TOTAL ASSETS LESS CURRENT LIABILITIES

449,768

451,021

PROVISIONS FOR LIABILITIES

5,464

7,126

NET ASSETS

444,304

443,895

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

444,204

443,795

444,304

443,895

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

P K Cooke - Director

1.	STATUTORY INFORMATION

CTS Cleaning Solutions Ltd is a private company, limited by shares, registered in England and Wales. 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.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable and represents net invoiced sales of legal services, excluding value added tax.

Revenue is recognised in the accounting period in which the services were rendered.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, has been amortised evenly over its estimated useful life of ten 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.

Fixtures and fittings - 25% on cost

Motor vehicles - 25% on reducing balance

Plant and Machinery - 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

229,143

AMORTISATION

At 1 April 2025

and 31 March 2026

229,143

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

4,737

808

41,531

47,076

Additions

1,017

-

-

1,017

At 31 March 2026

5,754

808

41,531

48,093

DEPRECIATION

At 1 April 2025

4,139

808

13,627

18,574

Charge for year

687

-

6,976

7,663

At 31 March 2026

4,826

808

20,603

26,237

NET BOOK VALUE

At 31 March 2026

928

-

20,928

21,856

At 31 March 2025

598

-

27,904

28,502

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

70,452

93,824

Prepayments and accrued income

6,112

1,784

76,564

95,608

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

9,227

1,987

Corporation tax

17,576

24,121

Social security and other taxes

3,877

-

VAT

21,454

26,532

Other creditors

1,534

847

Director's current account

576

166

Accruals and deferred income

9,074

29,076

63,318

82,729

8.

RESERVES

Retained

earnings

£

At 1 April 2025

443,795

Profit for the year

55,409

Dividends

(55,000

)

At 31 March 2026

444,204

9.	RELATED PARTY DISCLOSURES

At the year end, the net amount owed to the directors was £576 (2025: £166). The loan is payable

on demand and interest free.