Registration number: 9605153

Andrew's Cleaning South West Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Andrew's Cleaning South West Limited

Company Information

Directors

Mr Andrew Robinson Mrs Eileen Robinson

Registered office

15 Oxlea Road Torquay Devon TQ1 2HF

Accountants

Neil Wilson Accountancy Limited Bank Chambers 260-262 Union Street Torquay Devon TQ2 5QU

Andrew's Cleaning South West Limited

(Registration number: 9605153)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	4,174	5,566
Current assets
Debtors	6	89,380	89,573
Cash at bank and in hand		5,002	12,661
		94,382	102,234
Creditors: Amounts falling due within one year	7	(54,721)	(66,814)
Net current assets		39,661	35,420
Net assets		43,835	40,986
Capital and reserves
Called up share capital	8	5	5
Retained earnings		43,830	40,981
Shareholders' funds		43,835	40,986

For the financial year ending 31 May 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.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 30 July 2026 and signed on its behalf by:
 

......................................... Mr Andrew Robinson Director

......................................... Mrs Eileen Robinson Director

Andrew's Cleaning South West Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
15 Oxlea Road
Torquay
Devon
TQ1 2HF

These financial statements were authorised for issue by the Board on 30 July 2026.

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.

Accounts have been prepared in pound sterling. All figures are rounded to the nearest whole pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.

Tax

The tax expense for the period comprises current 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 income 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.

Andrew's Cleaning South West Limited

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

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
Office equipment	25% reducing balance basis
Motor vehicles	25% reducing balance basis
Plant & machinery	25% reducing balance basis

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	10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Andrew's Cleaning South West Limited

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2025 - 12).

Andrew's Cleaning South West Limited

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

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 June 2025	15,000	15,000
At 31 May 2026	15,000	15,000
Amortisation
At 1 June 2025	15,000	15,000
At 31 May 2026	15,000	15,000
Carrying amount
At 31 May 2026	-	-

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 June 2025	1,250	21,345	7,223	29,818
At 31 May 2026	1,250	21,345	7,223	29,818
Depreciation
At 1 June 2025	1,042	16,657	6,553	24,252
Charge for the year	52	1,172	168	1,392
At 31 May 2026	1,094	17,829	6,721	25,644
Carrying amount
At 31 May 2026	156	3,516	502	4,174
At 31 May 2025	208	4,688	670	5,566

6

Debtors

Current	Note	2026 £	2025 £
Trade debtors		13,479	18,554
Amounts owed by related parties	11	45,324	25,336
Other debtors		30,577	45,683
		89,380	89,573

Andrew's Cleaning South West Limited

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

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	20,079	34,390
Taxation and social security		28,602	29,474
Accruals and deferred income		3,003	2,950
Other creditors		3,037	-
		54,721	66,814

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	5	5	5	5

9	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	15,150	31,575
Other borrowings	4,929	2,815
	20,079	34,390

10

Dividends

		2026		2025
		£		£

Andrew's Cleaning South West Limited

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

11	Related party transactions

Transactions with directors

2026	At 1 June 2025 £	Advances to director £	Repayments by director £	At 31 May 2026 £
Mr Andrew Robinson
Director loan	25,336	59,988	(40,000)	45,324

2025	At 1 June 2024 £	Advances to director £	Repayments by director £	At 31 May 2025 £
Mr Andrew Robinson
Director loan	17,388	35,948	(28,000)	25,336

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	25,140	25,140
Contributions paid to money purchase schemes	315	(30,000)
	25,455	(4,860)

Dividends paid to directors

		2026 £		2025 £
Mr Andrew Robinson
Interim dividends paid		20,000		14,000
Interim dividend paid		-		-
		20,000		14,000
Mrs Eileen Robinson
Interim dividends paid		20,000		14,000
Interim dividend paid		-		-
		20,000		14,000