REGISTERED NUMBER: 02237400 (England and Wales)

NEWHALL JANITORIAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MAY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Powell

S D Powell

REGISTERED OFFICE:

Holden Road

Leckwith Industrial Estate

Cardiff

CF11 8BS

REGISTERED NUMBER:

02237400 (England and Wales)

ACCOUNTANTS:

Bevan Buckland Ltd

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

FIXED ASSETS

Intangible assets

4

120,870

102,332

Tangible assets

5

1,297,980

1,408,492

1,418,850

1,510,824

CURRENT ASSETS

Stocks

818,847

960,074

Debtors

6

2,305,605

2,894,487

Cash at bank and in hand

1,369,031

1,518,148

4,493,483

5,372,709

CREDITORS

Amounts falling due within one year

7

1,272,197

1,479,982

NET CURRENT ASSETS

3,221,286

3,892,727

TOTAL ASSETS LESS CURRENT LIABILITIES

4,640,136

5,403,551

CREDITORS

Amounts falling due after more than one year

8

-

(9,357

)

PROVISIONS FOR LIABILITIES

(62,417

)

(134,143

)

NET ASSETS

4,577,719

5,260,051

CAPITAL AND RESERVES

Called up share capital

9

1,002

1,002

Share premium

391,484

391,484

Revaluation reserve

651,852

669,912

Retained earnings

3,533,381

4,197,653

SHAREHOLDERS' FUNDS

4,577,719

5,260,051

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 8 October 2026 and were signed on its behalf by:

S D Powell - Director

1.	STATUTORY INFORMATION

Newhall Janitorial 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.

The company's functional and presentational currency in the financial statements is the Sterling (£), rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 as modified by the revaluation of certain assets.

There have been no material departures from Financial Reporting Standard 102 1A.

Turnover

Turnover represents amounts billed in respect of cleaning and hygiene products supplied and services provided during the year, excluding value added tax. Income is recognised at the point the related bill is raised to the customer, reflecting when the company has performed its obligations and has the right to consideration.

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.

Computer software is being amortised evenly over its estimated useful life of 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.

Land and buildings

-

20% on cost and 2% on cost

Plant and machinery etc

-

20% on cost, 10% on cost and Straight line over 4 years

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.

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.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered.

Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks and other short term liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the company has a present obligation (legal and constructive) resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Leasehold property revaluation

Leasehold property is stated at valuation less accumulated depreciation. The property is revalued periodically by the directors, with sufficient regularity to ensure that the carrying amount does not differ materially from its fair value at the reporting date. Any increase in value arising on revaluation is recognised in the revaluation reserve. Depreciation is provided to write off the cost or valuation of the property, less its estimated residual value, on a straight-line basis over the shorter of the remaining lease term and its estimated useful economic life.

Financial instruments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Operating lease commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2025 - 42 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 June 2025

102,332

Additions

48,755

At 31 May 2026

151,087

AMORTISATION

Charge for year

30,217

At 31 May 2026

30,217

NET BOOK VALUE

At 31 May 2026

120,870

At 31 May 2025

102,332

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 June 2025

1,119,453

807,133

1,926,586

Additions

-

91,230

91,230

Disposals

-

(137,530

)

(137,530

)

At 31 May 2026

1,119,453

760,833

1,880,286

DEPRECIATION

At 1 June 2025

119,453

398,641

518,094

Charge for year

34,961

131,926

166,887

Eliminated on disposal

-

(102,675

)

(102,675

)

At 31 May 2026

154,414

427,892

582,306

NET BOOK VALUE

At 31 May 2026

965,039

332,941

1,297,980

At 31 May 2025

1,000,000

408,492

1,408,492

Cost or valuation at 31 May 2026 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2026

1,119,453

-

1,119,453

Cost

-

760,833

760,833

1,119,453

760,833

1,880,286

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

As restated

£

£

Trade debtors

904,717

898,813

Amounts owed by group undertakings

1,239,679

1,973,012

Other debtors

161,209

22,662

2,305,605

2,894,487

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

As restated

£

£

Hire purchase contracts

9,357

17,840

Trade creditors

896,250

1,058,784

Taxation and social security

334,230

335,752

Other creditors

32,360

67,606

1,272,197

1,479,982

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

As restated

£

£

Hire purchase contracts

-

9,357

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000

1

A Ordinary

£1

1

1

1

B Ordinary

£1

1

1

1,002

1,002

10.	OTHER FINANCIAL COMMITMENTS

Total amount of commitments, guarantees and contingencies is £10,772 (2025 - £18,084) in respect of operating leases.

11.	RELATED PARTY DISCLOSURES

The amounts due from group companies at the reporting date are set out below. No specific terms or conditions are attached to these balances.

All transactions with related parties were undertaken on an arm's-length basis.

2026

2025

£

£

Newhall Janitorial Holdings Limited

1,239,679

1,973,012

12.	PRIOR YEAR ADJUSTMENT

During the preparation of the financial statements for the year ended 31 May 2026, it was identified that expenditure incurred in relation to standalone software had been incorrectly classified within fixtures and fittings in the financial statements for the year ended 31 May 2025. The expenditure should have been classified as an intangible asset.

As the misclassification is considered to be material, the comparative amounts for the year ended 31 May 2025 have been restated accordingly. The adjustment has no effect on the net assets, retained earnings or profit for the year.

Impact of restatement

Financial year ended 31 May 2025

Fixtures and Fittings

£

Cost of Fixtures and Fittings as at 31 May 2025 previously reported

289,309

Effect of prior year adjustment

(102,332)

Restated cost of Fixtures and Fittings as at 31 May 2025

186,977

Computer software

£

Cost of Computer software as at 31 May 2025 previously reported

-

Effect of prior year adjustment

102,332

Restated cost of Computer software as at 31 May 2025

102,332