Derek's Carpet Cleaners Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04693808

Derek's Carpet Cleaners Limited

Filleted Unaudited Financial Statements

30 April 2026

Derek's Carpet Cleaners Limited

Statement of Financial Position

30 April 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	6		17,607	8,913

Current assets

Stocks		250	250
Debtors	7	95	73
Cash at bank and in hand		2,135	1,204
		-------	-------
		2,480	1,527

Creditors: amounts falling due within one year	8	16,510		8,442
		--------		-------
Net current liabilities			14,030	6,915
			--------	-------
Total assets less current liabilities			3,577	1,998

Creditors: amounts falling due after more than one year	9		–	301

Provisions

Taxation including deferred tax	3,345	1,693
	-------	-------
Net assets	232	4
	-------	-------

Capital and reserves

Called up share capital	1	1
Profit and loss account	231	3
	----	----
Shareholders funds	232	4
	----	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Derek's Carpet Cleaners Limited

Statement of Financial Position (continued)

30 April 2026

These financial statements were approved by the board of directors and authorised for issue on 3 November 2026 , and are signed on behalf of the board by:

Mr Cronshaw
Director

Company registration number: 04693808

Derek's Carpet Cleaners Limited

Notes to the Financial Statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Wakefield Avenue, Morecambe, Lancs, LA4 6DJ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	5% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Office Equipment	-	15% reducing balance
Vehicles	-	25% reducing balance
Equipment	-	15% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Intangible assets

	Goodwill
	£

Cost
At 1 May 2025 and 30 April 2026	10,000
	--------
Amortisation
At 1 May 2025 and 30 April 2026	10,000
	--------
Carrying amount
At 30 April 2026	–
	--------
At 30 April 2025	–
	--------

6. Tangible assets

Fixtures and fittings	Motor vehicles	Equipment	Total
£	£	£	£

Cost
At 1 May 2025	1,440	12,050	31,673	45,163
Additions	–	15,594	–	15,594
Disposals	–	( 12,050)	–	( 12,050)
	-------	--------	--------	--------
At 30 April 2026	1,440	15,594	31,673	48,707
	-------	--------	--------	--------
Depreciation
At 1 May 2025	392	10,093	25,765	36,250
Charge for the year	158	3,899	886	4,943
Disposals	–	( 10,093)	–	( 10,093)
	-------	--------	--------	--------
At 30 April 2026	550	3,899	26,651	31,100
	-------	--------	--------	--------
Carrying amount
At 30 April 2026	890	11,695	5,022	17,607
	-------	--------	--------	--------
At 30 April 2025	1,048	1,957	5,908	8,913
	-------	--------	--------	--------

7. Debtors

	2026	2025
	£	£

Prepayments and accrued income	95	73
	----	----

8. Creditors: amounts falling due within one year

	2026	2025
	£	£

Bank loans and overdrafts	301	599
Accruals and deferred income	1,185	1,118
Corporation tax	1,451	6,709
Social security and other taxes	340	–
Director loan accounts	13,233	16
	--------	-------
	16,510	8,442
	--------	-------

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£

Bank loans and overdrafts	–	301
	----	----