REGISTERED NUMBER: 02907221 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements

for the Year Ended 31 March 2026

for

Ridge Crest Cleaning Limited

Page

Company Information

1

Strategic Report

2

Report of the Directors

3

Report of the Independent Auditors

4

Statement of Income and Retained Earnings

7

Balance Sheet

8

Notes to the Financial Statements

9

DIRECTORS:

Mr I Beach

Mrs K Beach

REGISTERED OFFICE:

Unit 3

Service House

61/63 Rochester Road

Aylesford

Kent

ME20 7BS

REGISTERED NUMBER:

02907221 (England and Wales)

SENIOR STATUTORY AUDITOR:

A M Reid FCA

AUDITORS:

McLean Reid

Chartered Accountants

Registered Auditors

1 Forstal Road

Aylesford

Kent

ME20 7AU

The directors present their strategic report for the year ended 31 March 2026.

REVIEW OF BUSINESS

Ridge Crest Cleaning Limited continues to operate, exclusively, in the growing UK educational sector. We continue to position ourselves as the market leader in the educational sector working very closely with all the major specialist consultancies and frameworks.

During the last financial year Ridge Crest Cleaning Limited experienced a record year in terms of growth in revenue, never before, in our 22 year history, have we experienced 36.8% growth taking our annual turnover to over £16m.

During the last 3 years our turnover has increased by 58.8% with pre tax profit remaining stable despite the challenges of the huge legislative increases in minimum / living wage related costs and in particular last years rise in employers national insurance and the associated reduction in the thresholds.

After a short period of consolidation the outlook for the current financial year looks extremely positive and our growth continues. We are presented with tender opportunities daily and the educational sector continues to consolidate and expand into multi academy trusts.

The financial pressures on UK universities will also present us with undoubted opportunities in 2027 / 2028.

ON BEHALF OF THE BOARD:

Mr I Beach - Director

17 September 2026

The directors present their report with the financial statements of the company for the year ended 31 March 2026.

DIVIDENDS

The total distribution of dividends for the year ended 31 March 2026 will be £ 60,000 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2025 to the date of this report.

Mr I Beach

Mrs K Beach

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors 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 United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 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 and then apply them consistently;

-	make judgements 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 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.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, McLean Reid, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr I Beach - Director

17 September 2026

Qualified Opinion

We have audited the financial statements of Ridge Crest Cleaning Limited (the 'company') for the year ended 31st March 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and Notes to the Financial Statements, including a summary of significant accounting policies.

Basis for qualified opinion

The company did not undertake a count of physical inventories at the end of the year, nor at 31st March 2025. We were unable to satisfy ourselves by alternative means concerning the inventory quantities held at 31st March 2026, nor at 31st March 2025, which are included in the balance sheet at £44,000 (2025: £68,000) by using other audit procedures.

Consequently, we were unable to determine whether any adjustment to this amount was necessary.

In our opinion, except for the possible effects of the matter described in the basis for qualified opinion section of our report, the financial statements:

- give a true and fair view of the state of the financial position of the company as at 31 March 2026 and of the 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.

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 UK, including the FRC'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 for our qualified audit opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

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.

In connection with our audit of the financial statements, 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 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.

Opinions 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 Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have 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 Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where 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.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, 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 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 a Report of the Auditors 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.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with law and regulations, was as follows:

The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

We identified the laws and regulations applicable to the company through discussion with directors and other management;

The specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, are as follows;

Companies Act 2006

FRS102

Health and Safety legislation

The Bribery Act

Employment legislation

Tax legislation

We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management;

Laws and regulations were communicated within the audit team at the planning meeting, and during the audit as any further laws and regulations were identified. The audit team remained alert to instances of non-compliance throughout the audit; and

As auditors of all group companies we were able to cover the above matters at a group and component level and thereby ensure the audit team were aware of the above matters across all group companies.

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 Report of the Auditors.

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 a Report of the Auditors 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.

A M Reid FCA (Senior Statutory Auditor)

for and on behalf of McLean Reid

Chartered Accountants

Registered Auditors

1 Forstal Road

Aylesford

Kent

ME20 7AU

18 September 2026

TURNOVER

16,001,119

11,695,492

Cost of sales

12,878,914

9,318,408

GROSS PROFIT

3,122,205

2,377,084

Administrative expenses

2,867,157

2,182,926

OPERATING PROFIT

4

255,048

194,158

Interest payable and similar expenses

5

36,670

48,880

PROFIT BEFORE TAXATION

218,378

145,278

Tax on profit

6

84,959

50,545

PROFIT FOR THE FINANCIAL YEAR

133,419

94,733

Retained earnings at beginning of year

477,807

383,074

Dividends

7

(60,000

)

-

RETAINED EARNINGS AT END OF YEAR

551,226

477,807

FIXED ASSETS

Tangible assets

8

630,616

319,271

CURRENT ASSETS

Stocks

9

44,000

68,000

Debtors

10

2,241,992

1,928,639

Cash at bank and in hand

1,078,796

409,183

3,364,788

2,405,822

CREDITORS

Amounts falling due within one year

11

2,871,424

1,990,793

NET CURRENT ASSETS

493,364

415,029

TOTAL ASSETS LESS CURRENT LIABILITIES

1,123,980

734,300

CREDITORS

Amounts falling due after more than one year

12

(484,186

)

(236,086

)

PROVISIONS FOR LIABILITIES

15

(87,768

)

(19,607

)

NET ASSETS

552,026

478,607

CAPITAL AND RESERVES

Called up share capital

16

800

800

Retained earnings

17

551,226

477,807

SHAREHOLDERS' FUNDS

552,026

478,607

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

Mr I Beach - Director

1.	STATUTORY INFORMATION

Ridge Crest Cleaning Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors.

Financial Reporting Standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of Section 7 Statement of Cash Flows.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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

2026

2025

£

£

Wages and salaries

11,408,348

8,482,825

Social security costs

1,047,511

413,655

Other pension costs

237,500

151,897

12,693,359

9,048,377

The average number of employees during the year was as follows:

2026

2025

Cleaning operations

989

756

Administration

5

5

994

761

2026

2025

£

£

Directors' remuneration

18,728

18,200

4.	OPERATING PROFIT

The operating profit is stated after charging/(crediting):

2026

2025

£

£

Hire of plant and machinery

196,256

152,457

Other operating leases

23,996

19,521

Depreciation - owned assets

66,495

70,272

Depreciation - assets on hire purchase contracts

170,997

89,928

Profit on disposal of fixed assets

(9,176

)

(7,938

)

Auditors' remuneration

6,000

5,000

5.

INTEREST PAYABLE AND SIMILAR EXPENSES

2026

2025

£

£

Bank interest

348

293

HMRC interest

-

5,790

Hire purchase

36,322

42,797

36,670

48,880

6.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2026

2025

£

£

Current tax:

UK corporation tax

16,798

79,249

Deferred tax

68,161

(28,704

)

Tax on profit

84,959

50,545

7.

DIVIDENDS

2026

2025

£

£

Ordinary shares of £1 each

Interim

60,000

-

8.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

491,526

5,583

360,915

63,940

921,964

Additions

329,793

-

247,251

14,067

591,111

Disposals

-

-

(105,686

)

-

(105,686

)

At 31 March 2026

821,319

5,583

502,480

78,007

1,407,389

DEPRECIATION

At 1 April 2025

349,651

4,141

197,475

51,426

602,693

Charge for year

133,238

360

91,994

11,900

237,492

Eliminated on disposal

-

-

(63,412

)

-

(63,412

)

At 31 March 2026

482,889

4,501

226,057

63,326

776,773

NET BOOK VALUE

At 31 March 2026

338,430

1,082

276,423

14,681

630,616

At 31 March 2025

141,875

1,442

163,440

12,514

319,271

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

132,858

295,781

428,639

Additions

311,502

247,251

558,753

Disposals

-

(102,896

)

(102,896

)

Transfer to ownership

(64,306

)

(29,513

)

(93,819

)

At 31 March 2026

380,054

410,623

790,677

DEPRECIATION

At 1 April 2025

72,585

156,599

229,184

Charge for year

88,872

82,125

170,997

Eliminated on disposal

-

(61,738

)

(61,738

)

Transfer to ownership

(64,306

)

(29,513

)

(93,819

)

At 31 March 2026

97,151

147,473

244,624

NET BOOK VALUE

At 31 March 2026

282,903

263,150

546,053

At 31 March 2025

60,273

139,182

199,455

9.

STOCKS

2026

2025

£

£

Stocks

44,000

68,000

10.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

792,988

518,270

Amounts owed by group undertakings

1,443,768

1,401,768

Other debtors

-

5,052

Accrued income

3,986

-

Prepayments

1,250

3,549

2,241,992

1,928,639

11.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 13)

168,449

89,659

Trade creditors

224,204

194,037

Tax

17,369

79,820

Social security and other taxes

278,376

167,444

VAT

1,249,253

515,832

Other creditors

579,183

490,556

Directors' current accounts

77,452

399,630

Deferred income

165,348

-

Accrued expenses

111,790

53,815

2,871,424

1,990,793

12.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 13)

484,186

236,086

13.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2026

2025

£

£

Net obligations repayable:

Within one year

168,449

89,659

Between one and five years

484,186

236,086

652,635

325,745

14.	SECURED DEBTS

Any bank overdraft is secured by fixed and floating charges on company and group assets as well as personal guarantees provided by the company's directors.

15.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

87,768

19,607

Deferred

tax

£

Balance at 1 April 2025

19,607

Accelerated capital allowance

68,161

Balance at 31 March 2026

87,768

16.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

400

Ordinary

£1

400

400

200

Ordinary A

£1

200

200

200

Ordinary B

£1

200

200

800

800

17.

RESERVES

Retained

earnings

£

At 1 April 2025

477,807

Profit for the year

133,419

Dividends

(60,000

)

At 31 March 2026

551,226

18.	CONTINGENT LIABILITIES

The Company is currently in dispute with HM Revenue & Customs (HMRC) regarding certain VAT assessments, including associated late payment interest and penalties.

The Company has formally appealed these assessments and is currently awaiting the final outcome of the appeal process.

The Directors, having taken independent professional advice, believe the Company has strong grounds for appeal and that a successful outcome is possible.

Accordingly, no provision for any liability that may arise has been made in these financial statements.

Should the appeal be unsuccessful, the maximum potential exposure to the Company for the disputed VAT, interest, and penalties is estimated to be £106,000.

19.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of Ridge Crest Holdings Limited, a company registered in England & Wales.

The company is ultimately controlled by the directors.