REGISTERED NUMBER: SC338610 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

SCS CLEANING SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Hewitt

SECRETARY:

Mrs E Hewitt

REGISTERED OFFICE:

3A Butlerfield Industrial Estate

Bonnyrigg

Midlothian

EH19 3JQ

REGISTERED NUMBER:

SC338610 (Scotland)

ACCOUNTANTS:

Mitchell Edwards

Chartered Certified Accountants

24A Ainslie Place

Edinburgh

EH3 6AJ

BANKERS:

Lloyds TSB

Henry Duncan House

120 George Street

Edinburgh

EH2 4TS

FIXED ASSETS

Intangible assets

4

28,102

23,250

Tangible assets

5

155,520

186,767

183,622

210,017

CURRENT ASSETS

Stocks

6

8,501

9,323

Debtors

7

335,492

251,579

Cash at bank and in hand

29,559

86,784

373,552

347,686

CREDITORS

Amounts falling due within one year

8

163,046

153,163

NET CURRENT ASSETS

210,506

194,523

TOTAL ASSETS LESS CURRENT LIABILITIES

394,128

404,540

CREDITORS

Amounts falling due after more than one year

9

(110,686

)

(76,007

)

PROVISIONS FOR LIABILITIES

(42,030

)

(42,973

)

NET ASSETS

241,412

285,560

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

241,312

285,460

SHAREHOLDERS' FUNDS

241,412

285,560

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 13 August 2026 and were signed by:

J Hewitt - Director

1.	STATUTORY INFORMATION

SCS Cleaning Services Ltd 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 (£), rounded to the nearest £.

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 net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Comp software development is being amortised evenly over its estimated useful life of twenty five years.

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.

Improvements to property

-

20% on reducing balance

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

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 35 (2025 - 39 ) .

4.	INTANGIBLE FIXED ASSETS

Comp

software

Goodwill

development

Totals

£

£

£

COST

At 1 April 2025

155,000

-

155,000

Reclassification/transfer

-

13,127

13,127

At 31 March 2026

155,000

13,127

168,127

AMORTISATION

At 1 April 2025

131,750

-

131,750

Amortisation for year

7,750

525

8,275

At 31 March 2026

139,500

525

140,025

NET BOOK VALUE

At 31 March 2026

15,500

12,602

28,102

At 31 March 2025

23,250

-

23,250

5.	TANGIBLE FIXED ASSETS

Improvements

Comp

to

Plant and

Motor

software

property

machinery

vehicles

development

Totals

£

£

£

£

£

COST

At 1 April 2025

26,809

115,577

384,469

13,127

539,982

Additions

-

8,774

48,695

-

57,469

Disposals

-

(2,888

)

(89,061

)

-

(91,949

)

Reclassification/transfer

-

-

-

(13,127

)

(13,127

)

At 31 March 2026

26,809

121,463

344,103

-

492,375

DEPRECIATION

At 1 April 2025

19,590

82,828

250,797

-

353,215

Charge for year

1,444

8,220

38,954

-

48,618

Eliminated on disposal

-

(2,466

)

(62,512

)

-

(64,978

)

At 31 March 2026

21,034

88,582

227,239

-

336,855

NET BOOK VALUE

At 31 March 2026

5,775

32,881

116,864

-

155,520

At 31 March 2025

7,219

32,749

133,672

13,127

186,767

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

Motor

vehicles

£

COST

At 1 April 2025

161,684

Additions

41,895

Transfer to ownership

(54,891

)

At 31 March 2026

148,688

DEPRECIATION

At 1 April 2025

66,720

Charge for year

28,927

Transfer to ownership

(33,740

)

At 31 March 2026

61,907

NET BOOK VALUE

At 31 March 2026

86,781

At 31 March 2025

94,964

6.

STOCKS

2026

2025

£

£

Stocks

8,501

9,323

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

154,369

145,794

Other debtors

181,123

105,785

335,492

251,579

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans

2,654

10,439

Hire purchase contracts

28,807

24,444

Trade creditors

3,384

4,924

Taxation and social security

69,381

82,344

Other creditors

58,820

31,012

163,046

153,163

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

2,654

Hire purchase contracts

61,270

73,353

Other creditors

49,416

-

110,686

76,007

10.	RELATED PARTY DISCLOSURES

Rental expenditure amounting to £18,000 (2025: £18,000) was paid to JLL Properties Ltd. The total amount due from JJL Properties Ltd at the balance sheet date was £160,878 (2025: £92,278).

Costs recharged amounting to £45,583 (2025: £48,358) was recieved from SCS Bin Services Ltd. The total amount due to SCS Bin Services Ltd at the balance sheet date was £30,257 (2025: £17,804).

11.	BOUNCE BACK LOAN SCHEME

The company borrowed £50,000 under the Governments Bounce Back Loan Scheme. Under the scheme the Government provides the bank with a guarantee that the loan will be repaid in full. Interest is charged at the rate of 2.5% and the loan is repayable by installments as detailed below.

2026

2025

£

£

< 1 year

2,654

10,439

1-5 year

-

2,654

2,654

13,093