What Cleaning! Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04319888

What Cleaning! Limited

Filleted Unaudited Financial Statements

For the year ended

30 November 2025

What Cleaning! Limited

Financial Statements

Year ended 30 November 2025

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 8

What Cleaning! Limited

Statement of Financial Position

30 November 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	506,282	511,873

Current assets

Debtors	6	94,846	95,326
Cash at bank and in hand		95,775	146,706
		---------	---------
		190,621	242,032

Creditors: amounts falling due within one year	7	( 192,720)	( 193,479)
		---------	---------
Net current (liabilities)/assets		( 2,099)	48,553
		---------	---------
Total assets less current liabilities		504,183	560,426

Creditors: amounts falling due after more than one year	8	( 71,427)	( 91,171)

Provisions	9	( 4,389)	( 2,562)
		---------	---------
Net assets		428,367	466,693
		---------	---------

Capital and reserves

Called up share capital	11	100	100
Profit and loss account		428,267	466,593
		---------	---------
Shareholder funds		428,367	466,693
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

What Cleaning! Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 26 August 2026 , and are signed on behalf of the board by:

Mr B T Watt
Director

Company registration number: 04319888

What Cleaning! Limited

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1 Gms House, Boundary Road, Woking, GU21 5BX.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

Trade receivables

Trade receivables do not carry any interest and are stated at their original invoice value as reduced by appropriate allowances for estimated irrecoverable amounts.

Trade payables

Trade payables do not carry any interest and are stated at their original invoice value.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income. In this case, tax is recognised in other comprehensive income. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2% straight line
Fixtures and fittings	-	25% straight line
Motor vehicles	-	25% straight line
Computer and other equipment	-	25% straight line

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 9 (2024: 8 ).

5. Tangible assets

	Freehold property	Fixtures and fittings	Motor vehicles	Computer and other equipment	Total
	£	£	£	£	£
Cost
At 1 December 2024	644,930	147,571	74,173	16,390	883,064
Additions	–	12,129	–	2,558	14,687
Disposals	–	( 20,380)	–	–	( 20,380)
	---------	---------	--------	--------	---------
At 30 November 2025	644,930	139,320	74,173	18,948	877,371
	---------	---------	--------	--------	---------
Depreciation
At 1 December 2024	143,306	140,301	73,002	14,582	371,191
Charge for the year	12,899	4,577	1,171	1,631	20,278
Disposals	–	( 20,380)	–	–	( 20,380)
	---------	---------	--------	--------	---------
At 30 November 2025	156,205	124,498	74,173	16,213	371,089
	---------	---------	--------	--------	---------
Carrying amount
At 30 November 2025	488,725	14,822	–	2,735	506,282
	---------	---------	--------	--------	---------
At 30 November 2024	501,624	7,270	1,171	1,808	511,873
	---------	---------	--------	--------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	83,065	78,063
Other debtors	11,781	17,263
	--------	--------
	94,846	95,326
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	22,556	21,881
Trade creditors	7,635	14,646
Social security and other taxes	122,061	141,971
Other creditors	40,468	14,981
	---------	---------
	192,720	193,479
	---------	---------

The bank loan of £22,556 (2024 - £21,881) is secured by fixed and floating charges over the company's assets and a personal guarantee for £30,000 given by the director.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	71,427	91,171
	--------	--------

The bank loan of £71,427 (2024 - £91,171) is secured by fixed and floating charges over the company's assets and a personal guarantee for £30,000 given by the director.

Included within creditors: amounts falling due after more than one year is an amount of £Nil (2024: £3,646) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

9. Provisions

	Deferred tax (note 10)
	£
At 1 December 2024	2,562
Charge against provision	1,827
	-------
At 30 November 2025	4,389
	-------

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 9)	4,389	2,562
	-------	-------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	4,389	2,562
	-------	-------

11. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

12. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr B T Watt	1,302	( 2,011)	( 2,500)	( 3,209)
	-------	-------	-------	-------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr B T Watt	–	1,302	–	1,302
	----	-------	----	-------

13. Related party transactions

The company entered into the following related party transactions during the year:

Nature of Relationship	Transaction Type	2025	2024
		£	£
Director and shareholder	Balance due to/(from)	3,209	(1,302)