C.L.D. Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01163193

C.L.D. Services Limited

Filleted Unaudited Accounts

31 July 2025

C.L.D. Services Limited

Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		167,937	256,657

Current assets

Stocks		91,167	104,185
Debtors	7	929,428	884,802
Cash at bank and in hand		788,363	589,176
		------------	------------
		1,808,958	1,578,163

Creditors: amounts falling due within one year	8	( 736,090)		( 548,707)
		------------		------------
Net current assets			1,072,868	1,029,456
			------------	------------
Total assets less current liabilities			1,240,805	1,286,113

Creditors: amounts falling due after more than one year	9		( 28,401)	( 71,003)

Provisions

Taxation including deferred tax	( 38,643)	( 46,063)
	------------	------------
Net assets	1,173,761	1,169,047
	------------	------------

Capital and reserves

Called up share capital	10	889	889
Capital redemption reserve		996	996
Profit and loss account		1,171,876	1,167,162
		------------	------------
Shareholders funds		1,173,761	1,169,047
		------------	------------

These accounts 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 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts .

C.L.D. Services Limited

Statement of Financial Position (continued)

31 July 2025

These accounts were approved by the board of directors and authorised for issue on 25 November 2025 , and are signed on behalf of the board by:

P. Shellard

Director

Company registration number: 01163193

C.L.D. Services Limited

Notes to the Accounts

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 170 Brooker Road, Waltham Abbey, Essex, EN9 1JH.

2. Statement of compliance

These accounts 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 accounts 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 accounts are prepared in sterling, which is the functional currency of the entity.

Going concern

In the opinion of the directors the company is a going concern and the accounts have been prepared on this basis. In forming this opinion the directors have undertaken a thorough review of the business and consider the company to have sufficient financial resources from which to continue trading for the foreseeable future.

Revenue recognition

The turnover shown in the profit and loss accounts represents the fair value of consideration invoiced for cleaning and maintenance services undertaken in the period, exclusive of Value Added Tax.

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.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

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:

Plant & Equipment	-	20% on written down value or over 3 years on cost
Motor Vehicles	-	20% on written down value or over 3 years on cost
Office Equipment	-	10/20% on written down value or over 3 years on cost

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

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.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 212 (2024: 211 ).

5. Dividends

Dividends paid during the year (excluding those for which a liability existed at the end of the prior year):

	2025	2024
	£	£
Dividends on 'B' shares	134,560	122,000
Dividends on 'C' shares	28,066	44,000
	---------	---------
	162,626	166,000
	---------	---------

6. Tangible assets

	Plant & Equipment	Motor Vehicles	Office Equipment	Total
	£	£	£	£
Cost
At 1 August 2024	329,520	308,958	41,672	680,150
Additions	14,669	–	7,283	21,952
	---------	---------	--------	---------
At 31 July 2025	344,189	308,958	48,955	702,102
	---------	---------	--------	---------
Depreciation
At 1 August 2024	308,017	77,976	37,500	423,493
Charge for the year	14,689	93,182	2,801	110,672
	---------	---------	--------	---------
At 31 July 2025	322,706	171,158	40,301	534,165
	---------	---------	--------	---------
Carrying amount
At 31 July 2025	21,483	137,800	8,654	167,937
	---------	---------	--------	---------
At 31 July 2024	21,503	230,982	4,172	256,657
	---------	---------	--------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor Vehicles
	£
At 31 July 2025	134,357
	---------
At 31 July 2024	221,683
	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	850,668	788,422
Other debtors	78,760	96,380
	---------	---------
	929,428	884,802
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	145,224	142,626
Corporation tax	89,284	8,037
Social security and other taxes	312,710	257,935
Other creditors	188,872	140,109
	---------	---------
	736,090	548,707
	---------	---------

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

	2025	2024
	£	£
Other creditors	28,401	71,003
	--------	--------

10. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary 'A' shares of £ 1 each	802	802	802	802
Ordinary 'B' shares of £ 1 each	66	66	66	66
Ordinary 'C' shares of £ 1 each	21	21	21	21
	----	----	----	----
	889	889	889	889
	----	----	----	----

11. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	47,156	52,910
Later than 1 year and not later than 5 years	26,289	50,232
	--------	---------
	73,445	103,142
	--------	---------

12. Directors' advances, credits and guarantees

Throughout the year the directors provided the company with a short term advance and at the balance sheet date the amount repayable was £23,831 (2024: £250). This advance is considered repayable on demand and is free from interest.

13. Related party transactions

The company was under the control of the directors throughout the current and previous year. No related party transactions or balances were identified for disclosure under the requirements of FRS 102 Section 1A.