REGISTERED NUMBER: SC652598 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Cleaning Solutions Scotland Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Cairns

REGISTERED OFFICE:

2 Miller Street

Clydebank

Glasgow

G81 1UQ

REGISTERED NUMBER:

SC652598 (Scotland)

ACCOUNTANTS:

AMAS Murrison Limited

Chartered Accountants

10 Newton Terrace

Charing Cross

Glasgow

G3 7PJ

FIXED ASSETS

Tangible assets

4

84,584

80,978

CURRENT ASSETS

Stocks

15,950

16,500

Debtors

207,175

194,888

Cash at bank

115,807

104,774

338,932

316,162

CREDITORS

Amounts falling due within one year

221,909

217,856

NET CURRENT ASSETS

117,023

98,306

TOTAL ASSETS LESS CURRENT LIABILITIES

201,607

179,284

CREDITORS

Amounts falling due after more than one year

44,642

36,516

NET ASSETS

156,965

142,768

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

156,955

142,758

156,965

142,768

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 4 August 2026 and were signed by:

J Cairns - Director

1.	STATUTORY INFORMATION

Cleaning Solutions Scotland Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 59 (2025 - 57 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

178,476

Additions

30,735

At 31 March 2026

209,211

DEPRECIATION

At 1 April 2025

97,498

Charge for year

27,129

At 31 March 2026

124,627

NET BOOK VALUE

At 31 March 2026

84,584

At 31 March 2025

80,978