Contents of the Financial Statements

for the Period Ended 31 August 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 31 August 2026

The directors present their report with the financial statements of the company for the period ended 31 August 2026

Directors

The director shown below has held office during the period of
16 October 2025 to 31 August 2026

Eric Adams

The director shown below has held office during the period of
16 August 2025 to 31 August 2026

Joseph Acquah

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
19 October 2026

And signed on behalf of the board by:
Name: Eric Adams
Status: Director

Profit And Loss Account

for the Period Ended 31 August 2026

	13 months to 31 August 2026
	£
Turnover:	2,959
Cost of sales:	( 2,980 )
Gross profit(or loss):	(21)
Distribution costs:	( 2,280 )
Operating profit(or loss):	(2,301)
Profit(or loss) before tax:	(2,301)
Tax:	( 437 )
Profit(or loss) for the financial year:	(2,738)

Balance sheet

As at 31 August 2026

	Notes	13 months to 31 August 2026
		£
Current assets
Debtors:	3	600
Total current assets:		600
Net current assets (liabilities):		600
Total assets less current liabilities:		600
Total net assets (liabilities):		600
Capital and reserves
Called up share capital:		600
Total Shareholders' funds:		600

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 August 2026 the company was entitled to exemption 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 August 2026

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  GREEN AND CLEAN SERVICES PROPERTY TURNOVER POLICY 1. PURPOSE & SCOPE This policy establishes the standard operating procedures for property turnovers conducted by Green And Clean Services. It applies to all end-of-tenancy cleanings, deep cleans, and landlord or estate agent handovers managed by our teams across Greater London and Essex. The objective is to consistently deliver pristine, rental-ready, or sale-ready properties while upholding our strict eco-friendly standards. 2. SERVICE STANDARDS Every property turnover must meet our comprehensive handover checklist, which guarantees a spotless finish for the next occupants. a. Internal Living Areas: Deep cleaning of all floors, carpets, skirting boards, windows, internal glass, and light fixtures. b. Kitchens & Bathrooms: Full sanitisation of surfaces, descaling of taps and tiles, and deep cleaning of major appliances (ovens, hobs, and refrigerators) to a professional standard. c. External & Transitional Areas: Where combined services are booked, internal cleaning must seamlessly coordinate with outdoor maintenance, including entryway clearing and basic garden tidying. 1. BOOKING AND ASSESSMENTS a. Pre-Service Details: Clients must provide accurate property dimensions, specific landlord requirements, and notice of any high-priority areas via our helpdesk (info@gncs.uk) or online booking system. b. On-Site Assessment: Upon arrival, the leading team member will assess the property against the booked service tier. If the property's condition requires additional time or specialized treatment beyond the original quote, the client will be contacted immediately for approval before work begins. 1. HEALTH, SAFETY, AND ECO-COMPLIANCE 1. Sustainable Materials: In alignment with our commitment to environmental quality, teams must exclusively use approved eco-friendly and non-toxic cleaning agents. 2. Safety Protocol: All personnel must wear appropriate personal protective equipment (PPE) during deep cleans and strictly follow safety guidelines when handling heavy machinery or climbing step ladders for high-window cleaning. 1. INSPECTION AND GUARANTEE a. Quality Control Check: Before officially completing a turnover, the supervisor on-site must conduct a final walkthrough using our standard Turnover Checklist to verify that all areas meet our premier standards. b. Client Satisfaction Guarantee: We back our end-of-tenancy and deep cleaning services with a 48-hour satisfaction guarantee. If a landlord, estate agent, or tenant identifies an overlooked area within 48 hours of service completion, Green And Clean Services will return to rectify the issue at no additional cost. 1. CONTACT AND SUPPORT For amendments to bookings, emergency turnover requests, or questions regarding this policy, please contact our administrative team: Phone: +44 739 802 1099 Email: info@gncs.uk Website: gncs.uk

  Tangible fixed assets depreciation policy

  1. Overview and Objective This policy establishes the formal framework for capitalising, tracking, and depreciating tangible fixed assets owned by Green And Clean Services (gncs.uk). The primary objective is to ensure compliance with UK accounting standards (FRS 102), ensuring that the financial statements reflect a true and fair view by systematically allocating the cost of physical assets over their estimated useful economic lives. 2. Capitalisation Threshold a. Threshold Limit: Any physical item with a purchase cost of GBP 500 or more (excluding recoverable VAT) and an expected useful life exceeding one year will be classified as a tangible fixed asset and capitalised on the balance sheet. b. Low-Value Items: Items costing less than the threshold will be treated as routine operational expenses and charged directly to the profit and loss account in the period they are incurred. 3. Depreciation Methods and Useful Economic Lives Depreciation is charged on a straight-line basis to write off the cost of each asset over its expected useful economic life down to its estimated residual value. 4. Commencement of Depreciation a. Depreciation charges commence on the date the tangible fixed asset is delivered, installed, and brought into operational use for business activities, rather than the purchase invoice date. b. Depreciation ceases on the date the asset is fully depreciated, sold, scrapped, or classified as held for sale. 5. Review of Useful Lives and Residual Values a. The residual value and useful economic life of all tangible fixed asset categories are reviewed annually at each financial year-end. b. If technological advancements, regulatory shifts, or changes in business intensity indicate a significant shift in an asset's expected utility, the remaining useful life is adjusted prospectively in line with accounting regulations.

  Intangible fixed assets amortisation policy

  1. Overview and Objective This policy establishes the accounting principles and guidelines for identifying, capitalising, and amortising intangible fixed assets owned or acquired by Green And Clean Services (gncs.uk). The main objective is to ensure full compliance with UK accounting standards (FRS 102 Section 18), ensuring that intangible assets are measured accurately and systematic amortisation charges reflect their economic benefit to the business over time. 2. Capitalisation Criteria and Threshold Recognition Criteria: An intangible asset is recognised on the balance sheet only if: It is identifiable and separable (can be sold, transferred, licensed, or rented) or arises from contractual or legal rights. It is probable that future economic benefits attributable to the asset will flow to the company. The cost of the asset can be measured reliably. Threshold Limit: Qualifying non-physical expenditure meeting the above criteria with an initial cost of GBP 1,000 or more will be capitalised. Internally Generated Goodwill & Brands: In accordance with UK GAAP, internally generated goodwill, customer lists, brands, and trade names are not capitalised and are charged immediately to the profit and loss account. 3. Amortisation Methods and Useful Economic Lives Amortisation is charged on a straight-line basis to systematically allocate the capitalised cost of an intangible asset over its estimated finite useful economic life down to its residual value (which is assumed to be zero unless a binding third-party commitment exists). Under FRS 102, if a reliable estimate of the useful economic life cannot be made, the period shall not exceed 10 years.

Notes to the Financial Statements

for the Period Ended 31 August 2026

• 2. Employees

  	13 months to 31 August 2026
  Average number of employees during the period	2