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REGISTERED NUMBER: 10728695 (England and Wales)














Financial Statements for the Year Ended 30 April 2024

for

The On Site Spraying Company Ltd

The On Site Spraying Company Ltd (Registered number: 10728695)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


The On Site Spraying Company Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Mr G I Georgiev





REGISTERED OFFICE: The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY





REGISTERED NUMBER: 10728695 (England and Wales)





ACCOUNTANTS: Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY

The On Site Spraying Company Ltd (Registered number: 10728695)

Statement of Financial Position
30 April 2024

30.4.24 30.4.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 76,132 39,906
76,132 39,906

CURRENT ASSETS
Debtors 6 96,523 94,283
Cash at bank 84,430 92,081
180,953 186,364
CREDITORS
Amounts falling due within one year 7 (97,733 ) (81,814 )
NET CURRENT ASSETS 83,220 104,550
TOTAL ASSETS LESS CURRENT LIABILITIES 159,352 144,456

CREDITORS
Amounts falling due after more than one
year

8

(51,583

)

(19,168

)
NET ASSETS 107,769 125,288

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 107,767 125,286
SHAREHOLDERS' FUNDS 107,769 125,288

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 On Site Spraying Company Ltd (Registered number: 10728695)

Statement of Financial Position - continued
30 April 2024


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 director and authorised for issue on 28 January 2025 and were signed by:





Mr G I Georgiev - Director


The On Site Spraying Company Ltd (Registered number: 10728695)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

The On Site Spraying Company Ltd 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of four 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 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 statement of financial position date.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

The On Site Spraying Company Ltd (Registered number: 10728695)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 10,000
AMORTISATION
At 1 May 2023
and 30 April 2024 10,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. PROPERTY, PLANT AND EQUIPMENT
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 14,919 85,107 5,860 105,886
Additions - 76,001 965 76,966
Disposals - (38,863 ) - (38,863 )
At 30 April 2024 14,919 122,245 6,825 143,989
DEPRECIATION
At 1 May 2023 7,173 55,218 3,589 65,980
Charge for year 1,162 22,374 809 24,345
Eliminated on disposal - (22,468 ) - (22,468 )
At 30 April 2024 8,335 55,124 4,398 67,857
NET BOOK VALUE
At 30 April 2024 6,584 67,121 2,427 76,132
At 30 April 2023 7,746 29,889 2,271 39,906

The On Site Spraying Company Ltd (Registered number: 10728695)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. PROPERTY, PLANT AND EQUIPMENT - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2023 70,713
Additions 76,001
Disposals (38,863 )
At 30 April 2024 107,851
DEPRECIATION
At 1 May 2023 44,240
Charge for year 21,520
Eliminated on disposal (22,468 )
At 30 April 2024 43,292
NET BOOK VALUE
At 30 April 2024 64,559
At 30 April 2023 26,473

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 22,015 8,327
Other debtors 74,508 85,956
96,523 94,283

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 10,989 16,197
Trade creditors 26,130 758
Taxation and social security 60,444 64,773
Other creditors 170 86
97,733 81,814

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 51,583 19,168

The On Site Spraying Company Ltd (Registered number: 10728695)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

9. RELATED PARTY DISCLOSURES

The director Mr. G I Georgiev is considered to be the key management personnel.