Trust Hygiene Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04443970

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		38,400
Tangible Assets	5		2,184,528		1,876,882

			2,184,528		1,915,282
CURRENT ASSETS
Stocks	6	379,225		383,282
Debtors	7	1,100,093		849,965
Cash at bank and in hand		92,265		442,553

		1,571,583		1,675,800
Creditors: Amounts Falling Due Within One Year	8	(1,751,476 )		(1,611,840 )

NET CURRENT ASSETS (LIABILITIES)			(179,893 )		63,960

TOTAL ASSETS LESS CURRENT LIABILITIES			2,004,635		1,979,242

Creditors: Amounts Falling Due After More Than One Year	9		(325,870 )		(654,314 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	11		(348,792 )		(274,095 )

NET ASSETS			1,329,973		1,050,833

CAPITAL AND RESERVES
Called up share capital	12		13,015		13,015
Share premium account			1,900		1,900
Capital redemption reserve			7,040		7,040
Profit and Loss Account			1,308,018		1,028,878

SHAREHOLDERS' FUNDS			1,329,973		1,050,833

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Trust Hygiene Services Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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 Profit and Loss Account.

On behalf of the board

Mr Craig Hillman

Director

31/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Trust Hygiene Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04443970 . The registered office is Principle House Leamore Lane, Bloxwich, Walsall, West Midlands, WS2 7PS.

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

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. 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:

Freehold	0%
Plant & Machinery	Seven Years Straight Line/20% Reducing balance
Motor Vehicles	25%/33% Reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Trust Hygiene Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 72 (2025: 71)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	600,000

As at 31 March 2026	600,000

Amortisation
As at 1 April 2025	561,600
Provided during the period	38,400

As at 31 March 2026	600,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	38,400

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Trust Hygiene Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 April 2025	543,564	2,513,088	959,470	4,016,122
Additions	-	434,292	405,518	839,810
Disposals	-	-	(231,210 )	(231,210 )

As at 31 March 2026	543,564	2,947,380	1,133,778	4,624,722

Depreciation
As at 1 April 2025	-	1,680,055	459,185	2,139,240
Provided during the period	-	253,465	209,033	462,498
Disposals	-	-	(161,544 )	(161,544 )

As at 31 March 2026	-	1,933,520	506,674	2,440,194

Net Book Value
As at 31 March 2026	543,564	1,013,860	627,104	2,184,528

As at 1 April 2025	543,564	833,033	500,285	1,876,882

6. Stocks

	2026	2025
	£	£
Finished goods	379,225	383,282

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,093,607	849,479
Prepayments and accrued income	-	486
Other debtors	6,486	-

	1,100,093	849,965

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	184,977	83,983
Trade creditors	685,505	553,900
Bank loans and overdrafts	478,053	440,331
Corporation tax	54,416	155,636
Other taxes and social security	60,848	58,427
VAT	195,598	166,971
Other creditors	25,870	22,106
Stock Provision	20,000	20,000

...CONTINUED

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Trust Hygiene Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Other creditors (2)	8,401	8,111
Directors' loan accounts	37,808	102,375

	1,751,476	1,611,840

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	325,870	244,765
Bank loans	-	409,549

	325,870	654,314

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	184,977	83,983
Later than one year and not later than five years	325,870	244,765

	510,847	328,748

	510,847	328,748

11. Deferred Taxation

The provision for deferred taxation is made up of accelerated capital allowances at the rate that the difference is expected to reverse in the future.

	2026	2025
	£	£
Other timing differences	348,792	274,095

12. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
13,010 Ordinary A shares of £ 1 each	13,010	13,010
3 Ordinary B shares of £ 1 each	3	3
2 Ordinary D shares of £ 1 each	2	2

	13,015	13,015

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