ACCOUNTS - Final Accounts

Commitments under operating leases

At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Registered number: 04533690

TWO COUNTIES CLEANING SERVICES LIMITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

TWO COUNTIES CLEANING SERVICES LIMITED

COMPANY INFORMATION

Directors	P D Atkinson
	E J Bolton


Registered number	04533690


Registered office	Riding Court House
	Riding Court Road
	Datchet
	Slough
	SL3 9JT


Independent auditors	Hillier Hopkins LLP
	Chartered Accountants & Statutory Auditors
	Ground floor
	45 Pall Mall
	London
	SW1Y 5JG

TWO COUNTIES CLEANING SERVICES LIMITED

CONTENTS

	Page
Directors' report	1 - 2
Independent auditors' report	3 - 6
Statement of comprehensive income	7
Statement of financial position	8
Statement of changes in equity	9 - 10
Notes to the financial statements	11 - 18

TWO COUNTIES CLEANING SERVICES LIMITED

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Directors' report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

In preparing these financial statements, the directors are required to:

∙select suitable accounting policies for the Company's financial statements and then apply them consistently;

∙make judgments and accounting estimates that are reasonable and prudent;

∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Directors

The directors who served during the year were:

N J Earley (resigned 1 July 2025)

R W Empson (resigned 1 July 2025)

P D Atkinson (appointed 1 July 2025)

E J Bolton (appointed 1 July 2025)

Future developments

Following a group restructure in the year, the trade of the Company have been transferred into other group companies. As a result, the Directors have no future plans for the Company and have ceased operations of the Company.
The Directors, therefore, do not consider that the going concern basis is appropriate for these financial statements and have instead prepared the financial statements on a basis other than going concern. This basis included all assets at their recoverable amounts rather than their historical costs and makes provisions for the costs of disposals of the assets. All assets and liabilities are treated as recoverable and payable within one year.

Page 1

TWO COUNTIES CLEANING SERVICES LIMITED

DIRECTORS' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:

∙so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

∙the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Auditors

The auditors, Hillier Hopkins LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board on 8 September 2026 and signed on its behalf.

P D Atkinson

Director

Page 2

TWO COUNTIES CLEANING SERVICES LIMITED

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TWO COUNTIES CLEANING SERVICES LIMITED

Opinion

We have audited the financial statements of Two Counties Cleaning Services Limited (the 'Company') for the year ended 31 December 2025, which comprise the Statement of comprehensive income, the Statement of financial position, the Statement of changes in equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

∙give a true and fair view of the state of the Company's affairs as at 31 December 2025 and of its profit for the year then ended;

∙have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

∙have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Emphasis of matter – financial statements prepared on a basis other than going concern

Without qualifying our opinion, we draw attention to basis of preparation set out in note 2.1 in the financial statements. Accounting Standards require that financial statements are drawn up on the going concern basis unless it is considered unlikely that the company will continue operating for the foreseeable future. On the basis that the director considered that it is more likely than not that the company will cease its operations and be dissolved within the forthcoming twelve months, the financial statements have been drawn up on a basis other than going concern as set out in note 2.1. Our opinion is not modified in respect of this matter.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Page 3

TWO COUNTIES CLEANING SERVICES LIMITED

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TWO COUNTIES CLEANING SERVICES LIMITED (CONTINUED)

Other information

The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

∙the information given in the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

∙the Directors' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

∙the financial statements are not in agreement with the accounting records and returns; or

∙certain disclosures of directors' remuneration specified by law are not made; or

∙we have not received all the information and explanations we require for our audit; or

∙the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Directors' report and from the requirement to prepare a Strategic report.

Page 4

TWO COUNTIES CLEANING SERVICES LIMITED

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TWO COUNTIES CLEANING SERVICES LIMITED (CONTINUED)

Responsibilities of directors

As explained more fully in the Directors' responsibilities statement set out on page 1, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so
Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Iregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

∙the nature of the industry and sector, control environment and business performance including the remuneration incentives and pressures of key management;

∙the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management. We consider the results of our enquiries of management about their own identification and assessment of the risks of irregularities;

∙any matters we identified having obtained and reviewed the Company’s documentation of their policies and procedures relating to:

°identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;

°detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;

°the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;

∙the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

Page 5

TWO COUNTIES CLEANING SERVICES LIMITED

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TWO COUNTIES CLEANING SERVICES LIMITED (CONTINUED)

We also obtained an understanding of the legal and regulatory frameworks that the Company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. We focused on laws and regulations that could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and relevant tax legislation.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.

Use of our report

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.

Michael Jacoby FCA (Senior Statutory Auditor)

for and on behalf of

Hillier Hopkins LLP

Chartered Accountants & Statutory Auditors

Ground floor

45 Pall Mall

London

SW1Y 5JG

9 September 2026

Page 6

TWO COUNTIES CLEANING SERVICES LIMITED

STATEMENT OF COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31 DECEMBER 2025

	2025	2024
	£	£


Turnover	3,770,561	6,623,558
Cost of sales	(2,532,498)	(5,250,446)
Gross profit	1,238,063	1,373,112
Administrative expenses	(725,170)	(789,702)
Operating profit	512,893	583,410
Interest receivable and similar income	2,019	4,008
Interest payable and similar expenses	(13,230)	(395)
Profit before tax	501,682	587,023
Tax on profit	(124,516)	(145,999)
Profit for the financial year	377,166	441,024

Total comprehensive income for the year

377,166

441,024

The notes on pages 11 to 18 form part of these financial statements.

Page 7

TWO COUNTIES CLEANING SERVICES LIMITED

REGISTERED NUMBER: 04533690

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note	£	£	£	£


Intangible assets	6		-		-
Current assets
Fixed assets held for sale		-		322
Stocks	7	-		18,127
Debtors: amounts falling due within one year	8	351,809		1,718,278
Cash at bank and in hand	9	37,623		258,770
		389,432		1,995,497
Creditors: amounts falling due within one year	10	(288,917)		(872,148)
Net current assets			100,515		1,123,349
Total assets less current liabilities			100,515		1,123,349

Deferred tax			-		-
Net assets			100,515		1,123,349

Capital and reserves
Called up share capital	11	1,025	1,025
Share premium account		7,475	7,475
Profit and loss account		92,015	1,114,849
		100,515	1,123,349

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 September 2026.

P D Atkinson

Director

The notes on pages 11 to 18 form part of these financial statements.

Page 8

TWO COUNTIES CLEANING SERVICES LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

	Called up share capital	Share premium account	Profit and loss account	Total equity
	£	£	£	£
At 1 January 2025	1,025	7,475	1,114,849	1,123,349
Comprehensive income for the year
Profit for the year	-	-	377,166	377,166
Total comprehensive income for the year	-	-	377,166	377,166
Contributions by and distributions to owners
Dividends: Equity capital	-	-	(1,400,000)	(1,400,000)
Total transactions with owners	-	-	(1,400,000)	(1,400,000)
At 31 December 2025	1,025	7,475	92,015	100,515

The notes on pages 11 to 18 form part of these financial statements.

Page 9

TWO COUNTIES CLEANING SERVICES LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2024

	Called up share capital	Share premium account	Profit and loss account	Total equity
	£	£	£	£
At 1 January 2024	1,025	7,475	673,825	682,325
Comprehensive income for the year
Profit for the year	-	-	441,024	441,024
Total comprehensive income for the year	-	-	441,024	441,024
Total transactions with owners	-	-	-	-
At 31 December 2024	1,025	7,475	1,114,849	1,123,349

The notes on pages 11 to 18 form part of these financial statements.

Page 10

TWO COUNTIES CLEANING SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Two Counties Cleaning Services Limited is a company limited by shares, incorporated in England. The address of the registered office is Riding Court House, Riding Court Road, Datchet, Slough, SL3 9JT.
The Company was that of an industrial cleaning contractor, but the Company's trade has been transferred to other group companies and the company is therefore now dormant.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

Following a group restructure in the year, the trade of the Company has been transferred into other group companies. As a result, the Directors had no future plans for the Company and have ceased operations in the Company.
The Directors, therefore, do not consider that the going concern basis is appropriate for these financial statements and have instead prepared the financial statements on a basis other than going concern. This basis included all assets at their recoverable amounts rather than their historical costs and makes provisions for the costs of disposals of the assets. All assets and liabilities are treated as recoverable and payable within one year.

The following principal accounting policies have been applied:

Page 11

TWO COUNTIES CLEANING SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Revenue comprises amounts receivable for the provision of cleaning, facilities management, window cleaning and pest control services, together with the sale of related goods, net of VAT, rebates and trade discounts.
Revenue from recurring service contracts is recognised as services are provided to customers over the period in which the related performance obligations are satisfied. Revenue from one-off cleaning projects, specialist cleaning assignments and other non recurring services is recognised when the relevant performance obligations have been completed or, where appropriate, over time based on the stage of completion of the work performed.
Revenue from the sale of goods is recognised when control of the goods passes to the customer. Contract modifications giving rise to additional distinct services are treated as separate performance obligations, with revenue recognised as those services are performed. Changes in contract scope that form part of an existing service arrangement are recognised in accordance with the revised contractual terms from the effective date of the modification.
Revenue is measured at the amount of consideration the Company expects to be entitled to receive. Management's estimate of recoverable consideration takes account of approved works orders, signed service reports, customer purchase orders, contractual billing rates, historical experience and known customer disputes. Expected credits, rebates, penalties and disputed amounts are recognised as reductions of revenue when identified.
Amounts invoiced or received in advance of the associated services being performed are recognised as deferred income. Income relating to services provided but not invoiced at the reporting date is recognised as accrued income.

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.4

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

Page 12

TWO COUNTIES CLEANING SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6

Borrowing costs

All borrowing costs are recognised in the Statement of comprehensive income in the period in which they are incurred.

2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

2.8

Taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

2.9

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

2.10

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 13

TWO COUNTIES CLEANING SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.10

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on following bases.

Depreciation is provided on the following basis:

				Plant and machinery	-	25% reducing balance & 33.33% straight line
				Computer equipment	-	30% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.

2.11

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of comprehensive income.

2.12

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.13

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.14

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.15

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 14

TWO COUNTIES CLEANING SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Employees

The average monthly number of employees, including the directors, during the year was as follows:

	2025	2024
	No.	No.

Office and administration	-	11
Sales, marketing and distribution	513	568

	513	579

4.	Directors' remuneration
		2025	2024
		£	£

Directors' emoluments	-	64,800
	-	64,800

5.	Dividends
		2025	2024
		£	£

	Dividends declared in year	1,400,000	-
		1,400,000	-

Page 15

TWO COUNTIES CLEANING SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.	Intangible assets

		Goodwill
		£

	At 1 January 2025	10,000
	Disposals	(10,000)
	At 31 December 2025	-

	At 1 January 2025	10,000
	On disposals	(10,000)
	At 31 December 2025	-
	Net book value
	At 31 December 2025	-
	At 31 December 2024	-

7.	Stocks
		2025	2024
		£	£

Finished goods	-	18,127
	-	18,127

Debtors

					2025	2024
					£	£


Trade debtors	80,018	740,882
Amounts owed by group undertakings	271,791	977,256
Other debtors	-	140
	351,809	1,718,278

Page 16

TWO COUNTIES CLEANING SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

9.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	37,623	258,770
	37,623	258,770

10.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	4,769	51,064
Corporation tax	283,874	146,509
Other taxation and social security	274	234,106
Other creditors	-	54,336
Accruals and deferred income	-	386,133
	288,917	872,148

11.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1,025 Ordinary shares of £1 each	1,025	1,025

12.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £25,994 (2024 - £50,457). Contributions totalling £Nil (2024 - £11,957) were payable to the fund at the reporting date and are included in creditors.

Page 17

TWO COUNTIES CLEANING SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025


Not later than 1 year	-	3,578
	-	3,578

14.	Related party transactions
	The Company has taken advantage of the exemption in FRS 102 Section 33: Related party disclosures from the requirement to disclose transactions with other wholly owned group companies.

15.	Controlling party

The ultimate parent company is Atlas FM Group Limited, a company incorporated in England and Wales. That company has prepared group accounts for the year ended 31 December 2025. Consolidated accounts for Atlas FM Group Limited are available from the registered office, located at: Riding Court House, Riding Court Road, Datchet, Berkshire, SL3 9JT. This is the only company in the group which prepares consolidated accounts.
The ultimate controlling party is Zedra Trust Company (Guernsey) Limited which is trustee of Atlas FM Group Employee Ownership Trust, which owns 100% shares of Atlas FM Group Limited.

Page 18