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REGISTERED NUMBER: 05219774 (England and Wales)















Unaudited Financial Statements

for the Period 1 October 2023 to 31 December 2024

for

Spreader And Sprayer Testing Ltd

Spreader And Sprayer Testing Ltd (Registered number: 05219774)






Contents of the Financial Statements
for the Period 1 October 2023 to 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Spreader And Sprayer Testing Ltd

Company Information
for the Period 1 October 2023 to 31 December 2024







DIRECTORS: Mrs S R Foxall
Mr R J Foxall
Miss C Foxall
Mr J R G Foxall





SECRETARY: Mrs S R Foxall





REGISTERED OFFICE: Rookery Farm
Rookery Corner
Wheaton Aston
Stafford
Staffordshire
ST19 9QF





REGISTERED NUMBER: 05219774 (England and Wales)





ACCOUNTANTS: Benson Accountants
Wiza House
Station Road
Wigton
Cumbria
CA7 9BA

Spreader And Sprayer Testing Ltd (Registered number: 05219774)

Balance Sheet
31 December 2024

31/12/24 30/9/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 495,661 502,249
Investments 6 - 50
495,661 502,299

CURRENT ASSETS
Debtors 7 71,344 24,605
Cash at bank 186,912 400,606
258,256 425,211
CREDITORS
Amounts falling due within one year 8 180,254 360,321
NET CURRENT ASSETS 78,002 64,890
TOTAL ASSETS LESS CURRENT LIABILITIES 573,663 567,189

CREDITORS
Amounts falling due after more than one
year

9

(1,667

)

(16,667

)

PROVISIONS FOR LIABILITIES (18,054 ) (24,828 )
NET ASSETS 553,942 525,694

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 553,842 525,594
553,942 525,694

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Spreader And Sprayer Testing Ltd (Registered number: 05219774)

Balance Sheet - continued
31 December 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 Board of Directors and authorised for issue on 24 February 2025 and were signed on its behalf by:




Mr R J Foxall - Director Mrs S R Foxall - Director




Miss C Foxall - Director Mr J R G Foxall - Director


Spreader And Sprayer Testing Ltd (Registered number: 05219774)

Notes to the Financial Statements
for the Period 1 October 2023 to 31 December 2024

1. STATUTORY INFORMATION

Spreader And Sprayer Testing 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
Turnover 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 2005, is being amortised evenly over its estimated useful life of ten 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 - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the period 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Spreader And Sprayer Testing Ltd (Registered number: 05219774)

Notes to the Financial Statements - continued
for the Period 1 October 2023 to 31 December 2024

2. ACCOUNTING POLICIES - continued

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 8 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 31 December 2024 26,000
AMORTISATION
At 1 October 2023
and 31 December 2024 26,000
NET BOOK VALUE
At 31 December 2024 -
At 30 September 2023 -

Spreader And Sprayer Testing Ltd (Registered number: 05219774)

Notes to the Financial Statements - continued
for the Period 1 October 2023 to 31 December 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 October 2023 390,637 428,742 3,262
Additions - 70,651 -
Disposals - (10,548 ) -
At 31 December 2024 390,637 488,845 3,262
DEPRECIATION
At 1 October 2023 - 323,973 2,567
Charge for period - 89,044 316
Eliminated on disposal - (5,274 ) -
At 31 December 2024 - 407,743 2,883
NET BOOK VALUE
At 31 December 2024 390,637 81,102 379
At 30 September 2023 390,637 104,769 695

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2023 24,949 193,525 1,041,115
Additions 32,299 850 103,800
Disposals - - (10,548 )
At 31 December 2024 57,248 194,375 1,134,367
DEPRECIATION
At 1 October 2023 24,949 187,377 538,866
Charge for period 10,104 5,650 105,114
Eliminated on disposal - - (5,274 )
At 31 December 2024 35,053 193,027 638,706
NET BOOK VALUE
At 31 December 2024 22,195 1,348 495,661
At 30 September 2023 - 6,148 502,249

Spreader And Sprayer Testing Ltd (Registered number: 05219774)

Notes to the Financial Statements - continued
for the Period 1 October 2023 to 31 December 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 October 2023 32,505
Transfer to ownership (32,505 )
At 31 December 2024 -
DEPRECIATION
At 1 October 2023 24,379
Charge for period 8,126
Transfer to ownership (32,505 )
At 31 December 2024 -
NET BOOK VALUE
At 31 December 2024 -
At 30 September 2023 8,126

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 October 2023 50
Disposals (50 )
At 31 December 2024 -
NET BOOK VALUE
At 31 December 2024 -
At 30 September 2023 50

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 30/9/23
£    £   
Trade debtors 62,251 22,076
Other debtors 9,093 2,529
71,344 24,605

Spreader And Sprayer Testing Ltd (Registered number: 05219774)

Notes to the Financial Statements - continued
for the Period 1 October 2023 to 31 December 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 30/9/23
£    £   
Bank loans and overdrafts 12,500 10,000
Hire purchase contracts - 18,184
Trade creditors 91,703 118,007
Taxation and social security 17,392 36,673
Other creditors 58,659 177,457
180,254 360,321

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/12/24 30/9/23
£    £   
Bank loans 1,667 16,667

10. RELATED PARTY DISCLOSURES

During the year the directors lent the company monies. At the year end the company owed the directors £45,339 (2023 - £166,176). This loan is interest free, unsecured and repayable on demand.