REGISTERED NUMBER: 04622438 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

CASLING CLEANING SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J S Casling

Mrs E A Casling

REGISTERED OFFICE:

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

REGISTERED NUMBER:

04622438 (England and Wales)

ACCOUNTANTS:

CGA

Chartered Certified Accountants

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

8,948

11,860

8,948

11,860

CURRENT ASSETS

Debtors

6

8,425

2,201

Cash at bank

1,119

55,146

9,544

57,347

CREDITORS

Amounts falling due within one year

7

11,613

57,267

NET CURRENT (LIABILITIES)/ASSETS

(2,069

)

80

TOTAL ASSETS LESS CURRENT LIABILITIES

6,879

11,940

CREDITORS

Amounts falling due after more than one year

8

(4,726

)

(8,166

)

PROVISIONS FOR LIABILITIES

(1,700

)

(2,254

)

NET ASSETS

453

1,520

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

353

1,420

SHAREHOLDERS' FUNDS

453

1,520

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 28th October 2026 and were signed on its behalf by:

Mrs E A Casling - Director

J S Casling - Director

1.	STATUTORY INFORMATION

Casling Cleaning Services 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 the amounts receivable for services provided in the ordinary course of business.

Turnover is recognised as services are performed, provided that the amount can be measured reliably and it is probable that the economic benefits will flow to the company.

Turnover is stated at the invoiced value of services provided, with no deduction for Value Added Tax as the company is not VAT registered.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2025

and 31st January 2026

27,000

AMORTISATION

At 1st February 2025

and 31st January 2026

27,000

NET BOOK VALUE

At 31st January 2026

-

At 31st January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st February 2025

and 31st January 2026

2,146

19,199

3,458

24,803

DEPRECIATION

At 1st February 2025

1,092

8,400

3,452

12,944

Charge for year

211

2,699

1

2,911

At 31st January 2026

1,303

11,099

3,453

15,855

NET BOOK VALUE

At 31st January 2026

843

8,100

5

8,948

At 31st January 2025

1,054

10,799

6

11,859

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

815

320

Other debtors

7,610

1,881

8,425

2,201

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

102

518

Hire purchase contracts

3,569

3,084

Taxation and social security

6,402

5,527

Other creditors

1,540

48,138

11,613

57,267

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

4,726

8,166

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year under review, the directors received loans from the company which are interest free and repayable on demand.

The company made advances totalling £50,170 and this was offset by credits totalling £50,310.

At the balance sheet date, the amount owed by the directors to the company was £5,729 (2025 - £5,869) and is included within other debtors within one year.