Contents of the Financial Statements

for the Period Ended 28 December 2025

Balance sheet

As at 28 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 28 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 28 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is recognised at the fair value of the consideration received or receivable for the services provided with regard to cleaning services in the normal course of business and is shown net of VAT and other sales related taxes.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residue over their useful lives on the following bases: Plant and machinery 25% on cost Fixtures & Fittings 25% on cost Computers 25% on cost

  Other accounting policies

  Going Concern - At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Over the last few years, the company has faced many challenges with Covid impacting not only their operations but those of key customers to a loss of income as well as significant bad debts. It has taken time to stabilise the business and replace the lost client base. During this time, cashflow has been very tight and it has taken significant work from management to keep the business going, albeit at additional cost to the bottom line in terms of interest and penalties. Management believes the underlying business is sustainable but that the drop in income and associated costs in managing working capital has meant that results have suffered. Losses have decreased significantly from previous years. Post year end, due to further improved cost management, the company is expected to see improved results and whilst there is still a long way to go, the director is optimistic that the company will be able to continue. Therefore, the director continues to adopt the going concern basis of accounting in preparing the financial statements. Stocks - Are stated at the lower of cost and estimated selling price less costs to complete and sell. Financial Instruments - The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.

Notes to the Financial Statements

for the Period Ended 28 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	32	40