REGISTERED NUMBER: 04451155 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Atkins Gregory Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S P Biggs

Mr A C Felgate

REGISTERED OFFICE:

Monthind House

91 London Road

Colchester

Essex

CO6 1LG

REGISTERED NUMBER:

04451155 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

8,112

14,339

Investments

6

-

-

8,112

14,339

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

7

489,898

556,856

Cash at bank and in hand

19,195

55,421

514,093

617,277

CREDITORS

Amounts falling due within one year

8

401,728

463,487

NET CURRENT ASSETS

112,365

153,790

TOTAL ASSETS LESS CURRENT LIABILITIES

120,477

168,129

CREDITORS

Amounts falling due after more than one year

9

-

(4,167

)

PROVISIONS FOR LIABILITIES

-

(174

)

NET ASSETS

120,477

163,788

CAPITAL AND RESERVES

Called up share capital

114

114

Share premium

99,892

99,892

Retained earnings

20,471

63,782

SHAREHOLDERS' FUNDS

120,477

163,788

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by:

Mr A C Felgate - Director

1.	STATUTORY INFORMATION

Atkins Gregory 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.

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

Turnover represents net invoiced sales of goods and services, excluding value added tax, except in respect of service contracts, turnover is recognised when the company obtains the right to consideration.

Goodwill

Goodwill arose in 2012 and 2013 from the 'hiving up' of the trade and assets of Cambridge Industrial and Commercial Cleaners Limited, and GCS Cleaning Limited respectively, and are being amortised evenly over their estimated useful life of 10 year.

Both company's were previously 100% owned subsidiaries.

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.

Office refurbishment

-

20% on cost

Cleaning equipment

-

20% on reducing balance

Office equipment

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company contributes to 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 156 (2025 - 154 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

320,802

AMORTISATION

At 1 May 2025

and 30 April 2026

320,802

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Office

Cleaning

Office

Computer

refurbishment

equipment

equipment

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

and 30 April 2026

24,934

87,005

17,822

27,619

157,380

DEPRECIATION

At 1 May 2025

24,491

76,349

16,108

26,093

143,041

Charge for year

303

5,158

257

509

6,227

At 30 April 2026

24,794

81,507

16,365

26,602

149,268

NET BOOK VALUE

At 30 April 2026

140

5,498

1,457

1,017

8,112

At 30 April 2025

443

10,656

1,714

1,526

14,339

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

3

PROVISIONS

At 1 May 2025

and 30 April 2026

3

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

261,398

340,148

Amounts owed by group undertakings

195,806

175,105

Prepayments

32,694

41,603

489,898

556,856

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

114,186

193,077

Trade creditors

25,597

29,262

Tax

21,066

13,500

Social security and other taxes

22,354

22,697

VAT

115,257

112,422

Other creditors

6,526

3,146

Accruals and deferred income

96,742

89,383

401,728

463,487

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

4,167

10.	RELATED PARTY DISCLOSURES

Monthind Holdings Limited owns 100% of the company's share capital and is therefore the parent to the company. Monthind Holdings Limited's registered office address is Monthind House, 91 London Road, Colchester, Essex, CO6 1LG.

A further 100% owned subsidiary of Monthind Holdings Limited, Monthind Clean Limited, existed as a related party during the year. All transactions were carried out at arms length. The balance outstanding on unsecured, interest free loans provided to this company, amounted to £195,806 Dr. (2025: £175,105 Dr.).