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Registration number: 05486027

Clean Assured Limited
Unaudited Financial Statements
for the Year Ended 31 March 2026

Clean Assured Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Clean Assured Limited

(Registration number: 05486027)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Intangible assets | 4 | - | 1,170
Tangible assets | 5 | 99,995 | 121,897
|  | 99,995 | 123,067
Current assets |  |  |
Debtors | 6 | 70,587 | 86,274
Cash at bank and in hand |  | 5,007 | 5,015
|  | 75,594 | 91,289
Creditors: Amounts falling due within one year | 7 | (123,144) | (142,863)
Net current liabilities |  | (47,550) | (51,574)
Total assets less current liabilities |  | 52,445 | 71,493
Creditors: Amounts falling due after more than one year | 7 | (42,386) | (70,331)
Net assets |  | 10,059 | 1,162
Capital and reserves |  |  |
Called up share capital |  | 102 | 102
Retained earnings |  | 9,957 | 1,060
Shareholders' funds |  | 10,059 | 1,162

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Clean Assured Limited

(Registration number: 05486027)
Balance Sheet as at 31 March 2026

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 August 2026 and signed on its behalf by:

......................................... Mr J Thomas Director
......................................... Mr N Thomas Director

Clean Assured Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in Other.

The address of its registered office is:
Chester House
Chestergate
Macclesfield
Cheshire
SK11 6DY
UK

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Clean Assured Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | nil
Motor vehicles | 25% on reducing balance
Plant and machinery | 15% on reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Amortised over the UEL of 10 years

Clean Assured Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2025 - 11).

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2025 | 18,000 | 18,000
At 31 March 2026 | 18,000 | 18,000
Amortisation
At 1 April 2025 | 16,830 | 16,830
Amortisation charge | 1,170 | 1,170
At 31 March 2026 | 18,000 | 18,000
Carrying amount
At 31 March 2026 | - | -
At 31 March 2025 | 1,170 | 1,170

Clean Assured Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Tangible assets

| Land and buildings £ | Motor vehicles £ | Plant and machinery £ | Total £
Cost or valuation
At 1 April 2025 | 1,163 | 116,458 | 156,018 | 273,639
Additions | - | - | 1,350 | 1,350
At 31 March 2026 | 1,163 | 116,458 | 157,368 | 274,989
Depreciation
At 1 April 2025 | - | 67,057 | 84,685 | 151,742
Charge for the year | - | 12,350 | 10,902 | 23,252
At 31 March 2026 | - | 79,407 | 95,587 | 174,994
Carrying amount
At 31 March 2026 | 1,163 | 37,051 | 61,781 | 99,995
At 31 March 2025 | 1,163 | 49,401 | 71,333 | 121,897

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 66,246 | 61,158
Other debtors | 4,341 | 25,116
| 70,587 | 86,274

Clean Assured Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings |  | 34,524 | 57,969
Trade creditors |  | 3,161 | 29,380
Taxation and social security |  | 79,319 | 54,077
Other creditors |  | 6,140 | 1,437
|  | 123,144 | 142,863

| 2026 £ | 2025 £
Current loans and borrowings
Bank overdrafts | 10,752 | 24,989
HP and finance lease liabilities | 22,105 | 22,980
Loans and borrowings | 1,667 | 10,000
| 34,524 | 57,969

Creditors: amounts falling due after more than one year

| 2026 £ | 2025 £
Due after one year |  |
Loans and borrowings | 42,386 | 70,331

Included in loans and borrowings is an amount of £1,667 (2025: £11,667) which is secured by guarantee of the UK Government under BBLS.