REGISTERED NUMBER: SC227534 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ACF CLEANING LIMITED

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,323,610

925,440

1,323,610

925,440

CURRENT ASSETS

Stocks

331,791

251,789

Debtors

1,013,444

642,534

Cash at bank and in hand

162,764

193,070

1,507,999

1,087,393

CREDITORS

Amounts falling due within one year

1,452,527

671,810

NET CURRENT ASSETS

55,472

415,583

TOTAL ASSETS LESS CURRENT LIABILITIES

1,379,082

1,341,023

CREDITORS

Amounts falling due after more than one year

(404,386

)

(435,683

)

PROVISIONS FOR LIABILITIES

(260,966

)

(205,823

)

NET ASSETS

713,730

699,517

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

713,630

699,417

SHAREHOLDERS' FUNDS

713,730

699,517

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

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

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 October 2026 and were signed by:

A C Forbes - Director

1.	STATUTORY INFORMATION

Acf Cleaning Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC227534

Registered office:

1 Buko Industrial Centre

Ashley Road

Glenrothes

Fife

KY6 2SE

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.

Turnover and revenue recognition

Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

20% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 93 (2025 - 114 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

7,500

AMORTISATION

At 1 April 2025

and 31 March 2026

7,500

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

2,195,463

Additions

741,445

At 31 March 2026

2,936,908

DEPRECIATION

At 1 April 2025

1,270,023

Charge for year

343,275

At 31 March 2026

1,613,298

NET BOOK VALUE

At 31 March 2026

1,323,610

At 31 March 2025

925,440

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2025

1,461,690

Additions

369,708

At 31 March 2026

1,831,398

DEPRECIATION

At 1 April 2025

641,124

Charge for year

256,935

At 31 March 2026

898,059

NET BOOK VALUE

At 31 March 2026

933,339

At 31 March 2025

820,566

6.

LOANS

An analysis of the maturity of loans is given below:

31.3.26

31.3.25

£

£

Amounts falling due within one year or on demand:

Bank loans

51,000

86,333

Amounts falling due between two and five years:

Bank loans - 2-5 years

11,112

62,111

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

62,112

148,444

There is a bond and floating charge for securing all sums due or to become due in favour of the Royal Bank of Scotland.

8.	RELATED PARTY DISCLOSURES

ACF Properties Ltd

A company in which A C Forbes is a Director.

Amount due from ACF Properties Ltd at the balance sheet date: £266,716 (2025: £352,463).

9.	ULTIMATE CONTROLLING PARTY

The company was wholly owned and controlled by A C Forbes & M Forbes until 14/11/22 after which the company is wholly owned and controlled by A C Forbes.