Registration number: 02492527

B & G CLEANING SYSTEMS LIMITED

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 8

B & G CLEANING SYSTEMS LIMITED

Company Information

Directors

Mr I Hodkinson Mr M Reece K A Maccarthy

Registered office

Abeles Way Holly Lane Industrial Estate ATHERSTONE Warwickshire CV9 2HA

Accountants

Wright & Co. Accountants & Tax Advisors2 Longrood Road Rugby Warwickshire CV22 7RG

B & G CLEANING SYSTEMS LIMITED

(Registration number: 02492527)
Abridged Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	7,710	4,608
Current assets
Stocks	5	218,961	209,114
Debtors		872,361	837,164
Cash at bank and in hand		473,267	579,247
		1,564,589	1,625,525
Prepayments and accrued income		3,833	3,833
Creditors: Amounts falling due within one year		(520,980)	(614,556)
Net current assets		1,047,442	1,014,802
Total assets less current liabilities		1,055,152	1,019,410
Provisions for liabilities		(1,193)	(195)
Accruals and deferred income		(13,120)	(14,480)
Net assets		1,040,839	1,004,735
Capital and reserves
Called up share capital	6	50,000	50,000
Capital redemption reserve		50,000	50,000
Retained earnings		940,839	904,735
Shareholders' funds		1,040,839	1,004,735

For the financial year ending 30 April 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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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 20 August 2026 and signed on its behalf by:
 

B & G CLEANING SYSTEMS LIMITED

(Registration number: 02492527)
Abridged Balance Sheet as at 30 April 2026

......................................... Mr M Reece Director

B & G CLEANING SYSTEMS LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 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:
Abeles Way
Holly Lane Industrial Estate
ATHERSTONE
Warwickshire
CV9 2HA

These financial statements were authorised for issue by the Board on 20 August 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 abridged 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 abridged 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.

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.

B & G CLEANING SYSTEMS LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 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
Freehold property	Nil
Plant & machinery	33% reducing balance
Fixtures & fittings	15% reducing balance
Motor vehicles	20% 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	20% 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.

B & G CLEANING SYSTEMS LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 27 (2025 - 27).

B & G CLEANING SYSTEMS LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2025	225,352	12,652	238,004
Additions	10,232	-	10,232
Disposals	-	(12,652)	(12,652)
At 30 April 2026	235,584	-	235,584
Depreciation
At 1 May 2025	224,124	9,272	233,396
Charge for the year	3,750	-	3,750
Eliminated on disposal	-	(9,272)	(9,272)
At 30 April 2026	227,874	-	227,874
Carrying amount
At 30 April 2026	7,710	-	7,710
At 30 April 2025	1,228	3,380	4,608

5

Stocks

	2026 £	2025 £
Other inventories	218,961	209,114

6	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares A of £1 each	35,000	35,000	35,000	35,000
Ordinary shares B of £1 each	15,000	15,000	15,000	15,000
	50,000	50,000	50,000	50,000

7	Related party transactions

B & G CLEANING SYSTEMS LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	41,758	40,628

Summary of transactions with parent

B & G Cleaning Ltd Management charge.
Interest free loan with no fixed repayment date.
Dividends paid.

Summary of transactions with associates

I Hodkinson (director) is the sole proprietor of Falcon Products which the company purchases goods from

Income and receivables from related parties

2026

2025	Parent £
Amounts receivable from related party	353,983

Expenditure with and payables to related parties

2026

2025	Parent £	Associates £
Purchase of goods	-	16,245
Rendering of services	12,000	-
	12,000	16,245
Amounts payable to related party	-	41,246

Loans to related parties

2026	Parent £	Total £
At start of period	353,983	353,983
At end of period	353,983	353,983

2025	Parent £	Total £
At start of period	365,258	365,258
Repaid	(11,275)	(11,275)
At end of period	353,983	353,983