Quality Care Cleaning Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05389299

Quality Care Cleaning Ltd

Filleted Unaudited Financial Statements

31 March 2025

Quality Care Cleaning Ltd

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Quality Care Cleaning Ltd

Year ended 31 March 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2025, which comprise the statement of financial position, statement of changes in equity and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

REARDON & CO LTD Chartered accountants

Suite D, South Cambridge Business Park Babraham Road Sawston Cambridge CB22 3JH

11 November 2025

Quality Care Cleaning Ltd

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Current assets

Stocks		115,133	80,708
Debtors	6	162,874	175,354
Cash at bank and in hand		548,490	321,418
		---------	---------
		826,497	577,480

Creditors: amounts falling due within one year	7	481,308		264,518
		---------		---------
Net current assets			345,189	312,962
			---------	---------
Total assets less current liabilities			345,189	312,962
			---------	---------
Net assets			345,189	312,962
			---------	---------

Capital and reserves

Called up share capital	10,000	10,000
Profit and loss account	335,189	302,962
	---------	---------
Shareholders funds	345,189	312,962
	---------	---------

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 comprehensive income has not been delivered.

For the year ending 31 March 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 financial statements 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 financial statements .

These financial statements were approved by the board of directors and authorised for issue on 11 November 2025 , and are signed on behalf of the board by:

Ms J Goode

Director

Company registration number: 05389299

Quality Care Cleaning Ltd

Statement of Changes in Equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£
At 1 April 2023	10,000	441,002	451,002

Profit for the year		224,460	224,460
	--------	---------	---------
Total comprehensive income for the year	–	224,460	224,460

Dividends paid and payable	–	( 362,500)	( 362,500)
	--------	---------	---------
Total investments by and distributions to owners	–	( 362,500)	( 362,500)

At 31 March 2024	10,000	302,962	312,962

Profit for the year		432,227	432,227
	--------	---------	---------
Total comprehensive income for the year	–	432,227	432,227

Dividends paid and payable	–	( 400,000)	( 400,000)
	----	---------	---------
Total investments by and distributions to owners	–	( 400,000)	( 400,000)

	--------	---------	---------
At 31 March 2025	10,000	335,189	345,189
	--------	---------	---------

Quality Care Cleaning Ltd

Notes to the Financial Statements

Year ended 31 March 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 Copley Hill Business Park, Cambridge Road, Babraham, Cambridge, CB22 3GN.

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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

Deferred taxation is provided using the liability method on all timing differences, including those relating to pensions, which are expected to reverse in the future without being replaced, calculated at the rate at which it is anticipated the timing differences will reverse. Advance corporation tax which is expected to be recoverable in the future is deducted from the deferred taxation balance. Deferred taxation assets are only recognised if recovery without replacement by equivalent debit balances is reasonably

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:

Improvements	-	20% straight line
Plant & machinery	-	25% straight line
Motor vehicles	-	25% straight line

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.

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 101 (2024: 101 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2024	17,757	82,785	108,720	209,262
Disposals	–	( 82,785)	–	( 82,785)
	--------	--------	---------	---------
At 31 March 2025	17,757	–	108,720	126,477
	--------	--------	---------	---------
Depreciation
At 1 April 2024	17,757	82,785	108,720	209,262
Disposals	–	( 82,785)	–	( 82,785)
	--------	--------	---------	---------
At 31 March 2025	17,757	–	108,720	126,477
	--------	--------	---------	---------
Carrying amount
At 31 March 2025	–	–	–	–
	--------	--------	---------	---------
At 31 March 2024	–	–	–	–
	--------	--------	---------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	148,911	170,815
Other debtors	13,963	4,539
	---------	---------
	162,874	175,354
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	25,756	30,352
Amounts owed to group undertakings and undertakings in which the company has a participating interest	139,600	4,600
Corporation tax	144,110	74,742
Social security and other taxes	125,706	76,740
Other creditors	46,136	78,084
	---------	---------
	481,308	264,518
	---------	---------

8. Related party transactions

The company is a wholly owned subsidiary of Apoidea Limited, a company under the control of Ms J Goode.