General Information
Steven Behan Window Cleaning Ltd is a private company, limited by shares, registered in England and Wales, registration number 09318056, registration address 65 Peach Street, Wokingham, Berkshire, United Kingdom, RG40 1XP.
The presentation currency is £ sterling.
| 1. |
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.
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The company meets its day to day working capital requirements partially through the continued support of its directors. The directors have considered the projected cash flow information for the company during the foreseeable post year-end period. On the basis of this cash flow information, the directors consider that the company will continue to operate within the available finance facilities. However the margin of finance facilities over requirements is not large and, inherently there can be no certainty in relation to this matter. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the support of the company's creditors and directors.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
| Plant and Machinery |
25% Reducing Balance
|
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
|
| 2. |
Average number of employees
Average number of employees during the year was 0 (2024 : 0).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Total |
| |
£ |
|
£ |
| At 01 December 2024 |
15,991 |
|
15,991 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 30 November 2025 |
15,991 |
|
15,991 |
| Depreciation |
| At 01 December 2024 |
13,077 |
|
13,077 |
| Charge for year |
728 |
|
728 |
| On disposals |
- |
|
- |
| At 30 November 2025 |
13,805 |
|
13,805 |
| Net book values |
| Closing balance as at 30 November 2025 |
2,186 |
|
2,186 |
| Opening balance as at 01 December 2024 |
2,914 |
|
2,914 |
|
| 4. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Debtors |
131 |
|
195 |
| Prepayments & Accrued Income |
96 |
|
88 |
|
227 |
|
283 |
|
| 5. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Social Security and Other Taxes |
458 |
|
187 |
| Accrued Expenses |
433 |
|
451 |
| Other Creditors |
1,600 |
|
1,600 |
| Directors' Current Accounts |
9,545 |
|
8,686 |
|
12,036 |
|
10,924 |
|
| 6. |
Provisions for liabilities
|
2025
£ |
|
2024
£ |
| Deferred Tax |
(1,251) |
|
(744) |
|
(1,251) |
|
(744) |
|
4
|