Contents of the Financial Statements

for the Period Ended 31 January 2026

Directors' report period ended 31 January 2026

The directors present their report with the financial statements of the company for the period ended 31 January 2026

Directors

The director shown below has held office during the whole of the period from
17 January 2025 to 31 January 2026

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
12 October 2026

And signed on behalf of the board by:
Name: Rubeya Maqsoud
Status: Director

Profit And Loss Account

for the Period Ended 31 January 2026

Balance sheet

As at 31 January 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 January 2026 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 January 2026

• 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 and Revenue Recognition Turnover represents the value of consideration received or receivable for the provision of cleaning and housing management services provided in the normal course of business. Revenue from contracts with customers is recognized when control of the services is transferred to the customer at an amount that reflects the consideration to which the company expects to be entitled in exchange for those services, using the following specific criteria: Cleaning Services: Revenue is recognized in the period in which the service is physically rendered, matching the satisfaction of the performance obligation. Housing Management Services: Revenue is recognized over time on a straight-line basis over the term of the management agreement, as the customer simultaneously receives and consumes the benefits of the services provided.

  Tangible fixed assets depreciation policy

  Tangible Fixed Assets and Depreciation Tangible fixed assets (including qualifying vehicles and commercial vacuum cleaners) are stated at cost less accumulated depreciation. Depreciation is calculated to write off the cost of assets over their estimated useful lives: Motor Vehicles (Finance Leases): 25% per annum straight line Cleaning Equipment: 33.3% per annum straight line Operating Leases Rentals paid under operating leases for vehicles are charged to the Profit and Loss account on a straight-line basis over the period of the lease. Cost of Sales and Consumables Low-value equipment and short-lived consumables, including mops and cleaning products, are written off directly to cost of sales in the period in which they are purchased.

  Valuation information and policy

  The preparation of financial statements requires management to make judgements, estimates, and assumptions that affect the application of policies and reported amounts of assets and liabilities, income, and expenses. These estimates and associated assumptions are based on historical experience and various other factors believed to be reasonable under the circumstances. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised. The key estimates that have a significant effect on the amounts recognized in the financial statements are Depreciation of Tangible Fixed Assets: Fixed assets are depreciated over their useful economic lives based on management's assessment of operational wear and tear and economic obsolescence. Impairment of Debtors: Management reviews outstanding client balances for cleaning and management services at the balance sheet date to estimate the recoverability of debts and establish appropriate provisions for bad debts.

  Other accounting policies

  Cash and cash equivalents include cash in hand, deposits held at call with banks, and other short-term, highly liquid investments with original maturities of three months or less. Financial Instruments (Debtors and Creditors) The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade debtors, prepayments, and trade creditors. Debtors: Short-term debtors (including accrued income for completed cleaning jobs and insurance prepayments) are measured at the transaction price, less any impairment provision for bad debts. Creditors: Short-term creditors (including trade payables for cleaning products and accrued vehicle rental costs) are measured at the transaction price.

Notes to the Financial Statements

for the Period Ended 31 January 2026

• 2. Employees

  	2026
  Average number of employees during the period	1