Nye Cleaning Services Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 06341719

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		28,900		16,900
Tangible Assets	5		16,960		19,233

			45,860		36,133
CURRENT ASSETS
Debtors	6	2,352		4,373
Cash at bank and in hand		1,018		3,354

		3,370		7,727
Creditors: Amounts Falling Due Within One Year	7	(39,624 )		(31,016 )

NET CURRENT ASSETS (LIABILITIES)			(36,254 )		(23,289 )

TOTAL ASSETS LESS CURRENT LIABILITIES			9,606		12,844

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,757 )		(4,809 )

NET ASSETS			5,849		8,035

CAPITAL AND RESERVES
Called up share capital	8		2		2
Income Statement			5,847		8,033

SHAREHOLDERS' FUNDS			5,849		8,035

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Nye Cleaning Services Ltd

Statement of Financial Position (continued)

As At 31 August 2026

For the year ending 31 August 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 Income Statement.

On behalf of the board

Mrs Karen Nye Director	Mr Stephen Nye Director
30 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Nye Cleaning Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06341719 . The registered office is Unit 10 Aylsham Business Park Richard Oakes Road, Aylsham, Norwich, Norfolk, NR11 6FD.

The presentation currency of the financial statements is the Pound Sterling (£).

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. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	- 25% on reducing balance
Motor Vehicles	- 25% on reducing balance

2.4. Financial Instruments

The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

a) Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

b) Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand.

c) Impairment of financial assets

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

d) Trade and other creditors

Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an 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.

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Nye Cleaning Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 6)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2025	16,900
Additions	12,000

As at 31 August 2026	28,900

Net Book Value
As at 31 August 2026	28,900

As at 1 September 2025	16,900

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 September 2025	21,120	49,443	70,563
Additions	3,380	-	3,380

As at 31 August 2026	24,500	49,443	73,943

...CONTINUED

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Nye Cleaning Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

Depreciation
As at 1 September 2025	16,866	34,464	51,330
Provided during the period	1,909	3,744	5,653

As at 31 August 2026	18,775	38,208	56,983

Net Book Value
As at 31 August 2026	5,725	11,235	16,960

As at 1 September 2025	4,254	14,979	19,233

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	497	3,054
Other debtors	1,855	1,319

	2,352	4,373

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	7	50
Other loans	6,000	6,000
Other creditors	1,726	1,701
Taxation and social security	31,891	23,265

	39,624	31,016

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

9. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	66,200	50,500

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