REGISTERED NUMBER: SC347178 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

SPARKLE CLEANING (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Lennox

SECRETARY:

L Lennox

REGISTERED OFFICE:

38 Dundonald Road

Kilmarnock

Ayrshire

KA1 1RZ

REGISTERED NUMBER:

SC347178 (Scotland)

ACCOUNTANTS:

Henry Brown & Co

Chartered Accountants

26 Portland Road

Kilmarnock

Ayrshire

KA1 2EB

FIXED ASSETS

Tangible assets

4

56,270

27,654

Investments

5

-

-

56,270

27,654

CURRENT ASSETS

Debtors

6

94,572

91,656

Cash at bank and in hand

21,871

21,890

116,443

113,546

CREDITORS

Amounts falling due within one year

7

103,488

104,535

NET CURRENT ASSETS

12,955

9,011

TOTAL ASSETS LESS CURRENT LIABILITIES

69,225

36,665

CREDITORS

Amounts falling due after more than one year

8

(54,454

)

(29,353

)

PROVISIONS FOR LIABILITIES

(14,068

)

(6,914

)

NET ASSETS

703

398

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

700

395

SHAREHOLDERS' FUNDS

703

398

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 September 2026 and were signed by:

J Lennox - Director

1.	STATUTORY INFORMATION

Sparkle Cleaning (UK) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The financial statements relate to a single company.

2.	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.

Turnover

Turnover represents the net invoiced sales of services from commercial cleaning services stated net of value added tax.

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.

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2025 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2025

-

50,485

50,485

Additions

20,325

20,990

41,315

At 30 April 2026

20,325

71,475

91,800

DEPRECIATION

At 1 May 2025

-

22,831

22,831

Charge for year

5,081

7,618

12,699

At 30 April 2026

5,081

30,449

35,530

NET BOOK VALUE

At 30 April 2026

15,244

41,026

56,270

At 30 April 2025

-

27,654

27,654

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

20,990

At 30 April 2026

20,990

DEPRECIATION

Charge for year

704

At 30 April 2026

704

NET BOOK VALUE

At 30 April 2026

20,286

5.	FIXED ASSET INVESTMENTS

The investment represents the contracts acquired from L & EL Contracts Ltd in a prior year. These contracts are now being operated by the company and the investment is being amortised over 5 years.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

24,696

53,619

Other debtors

69,876

38,037

94,572

91,656

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

34,099

41,319

Hire purchase contracts

16,684

9,687

Taxation and social security

48,785

49,336

Other creditors

3,920

4,193

103,488

104,535

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

34,594

13,216

Hire purchase contracts

19,860

16,137

54,454

29,353

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

36,544

25,824

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

J Lennox

Balance outstanding at start of year

33,060

29,947

Amounts advanced

29,447

207,296

Amounts repaid

-

(204,183

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

62,507

33,060

11.	ULTIMATE CONTROLLING PARTY

The controlling party is J Lennox.