REGISTERED NUMBER: 07899590 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

MAHONY CLEANING LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

J D Mahony

M D Mahony

SECRETARY:

S Lawrence

REGISTERED OFFICE:

11 Laura Place

Bath

BA2 4BL

REGISTERED NUMBER:

07899590 (England and Wales)

ACCOUNTANTS:

Richardson Swift

Chartered Accountants

11 Laura Place

Bath

BA2 4BL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mahony Cleaning Limited for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Mahony Cleaning Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Mahony Cleaning Limited and state those matters that we have agreed to state to the Board of Directors of Mahony Cleaning Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mahony Cleaning Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Mahony Cleaning Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Mahony Cleaning Limited. You consider that Mahony Cleaning Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Mahony Cleaning Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Richardson Swift

Chartered Accountants

11 Laura Place

Bath

BA2 4BL

28 October 2026

FIXED ASSETS

Intangible assets

4

7,650

17,212

Tangible assets

5

36,099

38,329

43,749

55,541

CURRENT ASSETS

Stocks

2,500

2,500

Debtors

6

24,360

56,079

Cash in hand

-

100

26,860

58,679

CREDITORS

Amounts falling due within one year

7

68,057

107,830

NET CURRENT LIABILITIES

(41,197

)

(49,151

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,552

6,390

CREDITORS

Amounts falling due after more than one year

8

-

(4,005

)

PROVISIONS FOR LIABILITIES

9

(1,860

)

(2,249

)

NET ASSETS

692

136

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

690

134

SHAREHOLDERS' FUNDS

692

136

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

J D Mahony - Director

1.	STATUTORY INFORMATION

Mahony Cleaning 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.

Critical accounting estimates and uncertainties

No significant judgements or key assumptions have had to be made by the directors in preparing these financial statements.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax. Turnover is recognised when the service is rendered.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised over its remaining useful life of fifteen years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and Machinery - 25% on Reducing balance

Motor vehicles - 25% on Reducing balance

Freehold Property - 2% on Cost

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 enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, loans from banks and other third parties.

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 the 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 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 the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the balance sheet 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.

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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2025 - 33 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

150,000

AMORTISATION

At 1 February 2025

132,788

Amortisation for year

9,562

At 31 January 2026

142,350

NET BOOK VALUE

At 31 January 2026

7,650

At 31 January 2025

17,212

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

26,642

17,472

28,798

72,912

Additions

-

2,465

-

2,465

At 31 January 2026

26,642

19,937

28,798

75,377

DEPRECIATION

At 1 February 2025

2,493

13,351

18,739

34,583

Charge for year

533

1,647

2,515

4,695

At 31 January 2026

3,026

14,998

21,254

39,278

NET BOOK VALUE

At 31 January 2026

23,616

4,939

7,544

36,099

At 31 January 2025

24,149

4,121

10,059

38,329

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

15,004

25,473

Other debtors

9,356

30,606

24,360

56,079

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

90

32,508

Hire purchase contracts

4,167

894

Trade creditors

4,921

8,945

Taxation and social security

58,429

63,383

Other creditors

450

2,100

68,057

107,830

Included within bank loans and overdrafts due in less than one year is a £4,167 bounce back loan (2025: £10,160) secured by Lloyds bank and in part by the HM Government Guarantee.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

4,005

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

1,860

2,249

Deferred

tax

£

Balance at 1 February 2025

2,249

Accelerated capital allowances

(389

)

Balance at 31 January 2026

1,860

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date a Director owed the Company £415 (2025: £22,301). During the year £78,918 (2025: £114,372) was advanced and £100,804 (2025: £102,352) was repaid.