Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-302024-08-302025-05-18No description of principal activityfalse2023-08-31falsetrue11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08886295 2023-08-31 2024-08-30 08886295 2022-08-31 2023-08-30 08886295 2024-08-30 08886295 2023-08-30 08886295 c:Director1 2023-08-31 2024-08-30 08886295 d:CurrentFinancialInstruments 2024-08-30 08886295 d:CurrentFinancialInstruments 2023-08-30 08886295 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-30 08886295 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-30 08886295 d:ShareCapital 2024-08-30 08886295 d:ShareCapital 2023-08-30 08886295 d:RetainedEarningsAccumulatedLosses 2024-08-30 08886295 d:RetainedEarningsAccumulatedLosses 2023-08-30 08886295 c:FRS102 2023-08-31 2024-08-30 08886295 c:AuditExempt-NoAccountantsReport 2023-08-31 2024-08-30 08886295 c:FullAccounts 2023-08-31 2024-08-30 08886295 c:PrivateLimitedCompanyLtd 2023-08-31 2024-08-30 08886295 2 2023-08-31 2024-08-30 08886295 e:PoundSterling 2023-08-31 2024-08-30 iso4217:GBP xbrli:pure
Registered number: 08886295









LOTION SPRAY LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 AUGUST 2024

 
LOTION SPRAY LIMITED
REGISTERED NUMBER: 08886295

BALANCE SHEET
AS AT 30 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1
186

Cash at bank and in hand
  
143,202
61,604

  
143,203
61,790

Creditors: amounts falling due within one year
 5 
(27,027)
(4,479)

Net current assets
  
 
 
116,176
 
 
57,311

Total assets less current liabilities
  
116,176
57,311

  

Net assets
  
116,176
57,311


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
116,076
57,211

  
116,176
57,311


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LOTION SPRAY LIMITED
REGISTERED NUMBER: 08886295

BALANCE SHEET (CONTINUED)
AS AT 30 AUGUST 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 May 2025.



................................................
Mr G G Chappell
Director

Page 2

 
LOTION SPRAY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 AUGUST 2024

1.


General information

Lotion Spray Limited is a private company, limited by shares, incorporated in England and Wales under the Companies Act. The address of its registered office is Cats Premises, Ashwellthorpe Industrial Estate, Norwich, Norfolk, NR16 1ER.
The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared on a basis other than going concern.

 
2.2

Going concern

The company has ceased trading since the balance sheet date. The financial statements have been prepared on a basis other than that of a going concern. No material adjustments arose as a result of ceasing to apply the going concern basis.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
LOTION SPRAY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 AUGUST 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Other debtors
1
186



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
32

Corporation tax
21,120
-

Other creditors
4,397
3,597

Accruals
1,510
850

27,027
4,479



6.


Related party transactions

During the year the Company operated a loan account with A.C. Enviromental Services Limited, a Company under common control. The amount due to A.C. Enviromental Services Limited at the year end was £2,184 (2023 - £1,384). This loan is interest free and repayable on demand.
During the year the Company operated a loan account with ASBE Glovebag Limited, a Company under common control. The amount due to ASBE Glovebag Limited at the year end was £1,850 (2023 - £1,850). This loan is interest free and repayable on demand.


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