C Hanlon Facilities Management Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: SC246704

		2026		2025 as restated
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	5	1,063,200		651,195
Cash at bank and in hand		294,139		127,778

		1,357,339		778,973
Creditors: Amounts Falling Due Within One Year	6	(1,660,034 )		(2,465,069 )

NET CURRENT ASSETS (LIABILITIES)			(302,695 )		(1,686,096 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(302,695 )		(1,686,096 )

NET LIABILITIES			(302,695 )		(1,686,096 )

CAPITAL AND RESERVES
Called up share capital	7		155		155
Capital redemption reserve			45		45
Profit and Loss Account			(302,895 )		(1,686,296 )

SHAREHOLDERS' FUNDS			(302,695)		(1,686,096)

For the year ending 28 February 2026 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Neil Devlin

Director

15/10/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

C Hanlon Facilities Management Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC246704 . The registered office is Calder House Ellismuir Way, Uddingston, Glasgow, Scotland, G71 5PW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. The directors have assessed the company’s ability to continue in operation for a period of at least twelve months from the date of approval of these financial statements, taking into account its current financial position, expected trading and available resources. On the basis of that assessment, the directors are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future and therefore consider it appropriate to prepare the financial statements on a going concern basis.

2.3. Turnover

Turnover represents the value of facilities management and maintenance services provided during the year, excluding value added tax.

Turnover is recognised by reference to the stage of completion of the work at the balance sheet date, where the outcome can be estimated reliably. Where the outcome cannot be estimated reliably, turnover is recognised only to the extent of costs incurred that are expected to be recoverable.

2.4. Leasing and Hire Purchase Contracts

Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the lease term. The company hires motor vehicles on a rolling basis which can be ended without notice. Hire charges are recognised in profit or loss as they are incurred.

2.5. Taxation

The tax expense for the year comprises current and deferred tax.

Current tax is the amount of corporation tax payable on the taxable profit for the year, calculated using the tax rates and laws in force at the balance sheet date.

Deferred tax is recognised on timing differences between taxable profits and profits as stated in the financial statements, using the tax rates expected to apply when the timing differences reverse. Deferred tax assets, including those arising from unused tax losses, are recognised only to the extent that it is probable they will be recovered against future taxable profits.

2.6. Pensions

The company operates a defined contribution pension scheme. Contributions are charged to profit or loss as they become payable. Amounts payable but not yet paid at the balance sheet date are included in creditors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 74 (2025: 100)

4. Prior Period Adjustment

(a) An amount of £250,000 previously shown as a loan from Chanlon Property Limited related to repairs funded by Selcap Group Limited. It has been corrected so that the company owes £250,000 to Selcap Group Limited and is owed £250,000 by Chanlon Property Limited. This increased reserves at 1 March 2024 by £250,000.

(b) Goodwill of £2,850,000 recognised in the year ended 29 February 2024 represented the cost to the parent company of acquiring the group. It has been reclassified against the amount owed to the parent company. This has no effect on reported profit or net liabilities.

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C Hanlon Facilities Management Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

5. Debtors

	2026	2025 as restated
	£	£
Due within one year
Trade debtors	140,546	401,195
Deferred tax current asset	247,818	-
VAT	27,017	-

	415,381	401,195
Due after more than one year
Other debtors	250,000	250,000
Deferred tax asset > 1 year	397,819	-

	647,819	250,000

	1,063,200	651,195

6. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Trade creditors	236,152	548,793
Bank loans and overdrafts	78	-
Other taxes and social security	63,261	50,613
Credit card	8,958	18,859
Pension payable	7,598	106
Accruals and deferred income	577,289	-
Amounts owed to group undertakings	766,698	1,846,698

	1,660,034	2,465,069

7. Share Capital

	2026	2025 as restated
	£	£
Allotted, Called up and fully paid	155	155

8. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent is Selcap Group Limited, a company registered in England (company number 11300342).

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