Newhall Janitorial Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 14741098 (England and Wales)

NEWHALL JANITORIAL HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MAY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J Powell

S D Powell

REGISTERED OFFICE:

Holden Road

Leckwith Industrial Estate

Cardiff

CF11 8BS

REGISTERED NUMBER:

14741098 (England and Wales)

ACCOUNTANTS:

Bevan Buckland Ltd

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

FIXED ASSETS

Investments

4

3,061,901

CURRENT ASSETS

Cash in hand

100

CREDITORS

Amounts falling due within one year

5

1,506,345

2,239,679

NET CURRENT LIABILITIES

(1,506,245

)

(2,239,579

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,555,656

822,322

CREDITORS

Amounts falling due after more than one year

6

555,556

822,222

NET ASSETS

1,000,100

100

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

1,000,000

-

SHAREHOLDERS' FUNDS

1,000,100

100

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 Holdings 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.

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

Going concern

At 31 May 2026, the company had net current liabilities of £1,506,245 (2025 - £2,239,579). The directors consider the going concern basis for the preparation of the financial statements to be appropriate as the company has the continued support of the group and the directors.

Preparation of consolidated financial statements

The financial statements contain information about Newhall Janitorial Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Creditors

Creditors 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 are normally recognised at their

settlement amount after allowing for any trade discounts due.

Financial instruments

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 June 2025

and 31 May 2026

3,061,901

NET BOOK VALUE

At 31 May 2026

3,061,901

At 31 May 2025

3,061,901

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Amounts owed to group undertakings

1,239,679

1,973,012

Other creditors

266,666

266,667

1,506,345

2,239,679

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Other creditors

555,556

822,222

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

£1

100

8.	RELATED PARTY DISCLOSURES

The amounts due to 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 Limited

1,239,679

1,973,012