Spotless Midlands Ltd - Filleted accounts

Registered number

06563465

Spotless Midlands Ltd

Filleted Accounts

31 March 2026

Spotless Midlands Ltd
Registered number:		06563465
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		78,285			49,701

Current assets
Stocks		2,000			2,000
Debtors	4	442,652			342,753
Cash at bank and in hand		182,547			160,136
		627,199			504,889

Creditors: amounts falling due within one year	5	(405,871)			(373,554)

Net current assets			221,328			131,335

Total assets less current liabilities			299,613			181,036

Creditors: amounts falling due after more than one year	6		(49,001)			(42,473)

Provisions for liabilities			(19,573)			(9,444)


Net assets			231,039			129,119

Capital and reserves
Called up share capital			20			20
Profit and loss account			231,019			129,099

Shareholders' funds			231,039			129,119

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr P Hill
Director
Approved by the board on 12 August 2026

Spotless Midlands Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles	25% RBM
	Plant and machinery	25% RBM
	Fixtures, fittings, tools and equipment	over 3 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			205		205


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	37,777		77,254		115,031
	Additions	8,997		54,170		63,167
	Disposals	-		(42,193)		(42,193)
	At 31 March 2026	46,774		89,231		136,005

	Depreciation
	At 1 April 2025	31,598		33,732		65,330
	Charge for the year	3,496		13,285		16,781
	On disposals	-		(24,391)		(24,391)
	At 31 March 2026	35,094		22,626		57,720

	Net book value
	At 31 March 2026	11,680		66,605		78,285
	At 31 March 2025	6,179		43,522		49,701


4	Debtors			2026		2025
£					£

	Trade debtors			432,941		337,633
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			32		693
	Other debtors			9,679		4,427
				442,652		342,753


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			2,500		15,000
	Obligations under finance lease and hire purchase contracts			21,932		13,959
	Trade creditors			29,742		25,218
	Taxation and social security costs			344,301		275,690
	Other creditors			7,396		43,687
				405,871		373,554


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		2,500
	Obligations under finance lease and hire purchase contracts			49,001		39,973
				49,001		42,473


7	Related party transactions

	At the balance sheet date, £32 was owed to the company by P&L Hill Group Ltd, a company in which Mr P Hill and Mrs L Hill are directors and majority shareholders.


8	Controlling party

	The company is controlled by the company directors Mr P Hill and Mrs L Hill.


9	Other information

	Spotless Midlands Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Spotless Cleaning
	Glensyl Way
	Burton on Trent
	Staffordshire
	DE14 1LX