2023-09-01 2024-08-31 false No description of principal activity Capium Accounts Production 1.1 07586957 2023-09-01 2024-08-31 07586957 bus:FullAccounts 2023-09-01 2024-08-31 07586957 bus:FRS102 2023-09-01 2024-08-31 07586957 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 07586957 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 07586957 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 07586957 2023-09-01 2024-08-31 07586957 2024-08-31 07586957 bus:RegisteredOffice 2023-09-01 2024-08-31 07586957 core:WithinOneYear 2024-08-31 07586957 core:AfterOneYear 2024-08-31 07586957 1 2023-09-01 2024-08-31 07586957 bus:Director1 2023-09-01 2024-08-31 07586957 bus:Director1 2024-08-31 07586957 bus:Director1 2022-09-01 2023-08-31 07586957 2022-09-01 07586957 bus:LeadAgentIfApplicable 2023-09-01 2024-08-31 07586957 2022-09-01 2023-08-31 07586957 2023-08-31 07586957 core:WithinOneYear 2023-08-31 07586957 core:AfterOneYear 2023-08-31 07586957 bus:EntityAccountantsOrAuditors 2022-09-01 2023-08-31 07586957 core:PlantMachinery 2023-09-01 2024-08-31 07586957 core:PlantMachinery 2024-08-31 07586957 core:PlantMachinery 2023-08-31 07586957 core:MotorCars 2023-09-01 2024-08-31 07586957 core:MotorCars 2024-08-31 07586957 core:MotorCars 2023-08-31 07586957 core:ComputerEquipment 2023-09-01 2024-08-31 07586957 core:ComputerEquipment 2024-08-31 07586957 core:ComputerEquipment 2023-08-31 07586957 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-08-31 07586957 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-08-31 07586957 core:CostValuation core:Non-currentFinancialInstruments 2024-08-31 07586957 core:CostValuation core:Non-currentFinancialInstruments 2023-08-31 07586957 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-08-31 07586957 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-08-31 07586957 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-08-31 07586957 core:Non-currentFinancialInstruments 2024-08-31 07586957 core:Non-currentFinancialInstruments 2023-08-31 07586957 core:ShareCapital 2024-08-31 07586957 core:ShareCapital 2023-08-31 07586957 core:RetainedEarningsAccumulatedLosses 2024-08-31 07586957 core:RetainedEarningsAccumulatedLosses 2023-08-31 07586957 dpl:Item1 2023-09-01 07586957 dpl:Item1 2024-08-31 07586957 dpl:Item1 2022-09-01 07586957 dpl:Item1 2023-08-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 07586957
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 31 August 2024

for

LET US SPRAY LTD

Director Mr D R McKillop
Registered Number 07586957
Registered Office B1 Vantage Park
Old Gloucester Road, Hambrook
Bristol
BS16 1GW
1
Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 31 August 2024.
Director
The director who served the company throughout the year was as follows:

Mr D R McKillop
Statement of director's responsibilities
The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Mr D R McKillop
Director

Date approved: 31 May 2025
2
You consider that the company is exempt from an audit for the year ended 31 August 2024. You have acknowledged, on the Statement of Financial Position, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared these accounts and the related notes from the accounting records of the company on the basis of the information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts. 


Griffiths & Co
8 Hoopers Close
Landrake
Saltash
Cornwall
PL12 5DN
31 May 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 67,941    65,441 
67,941    65,441 
Current assets      
Stocks 4 5,000    5,000 
Debtors: amounts falling due within one year 5 162,520    242,672 
Cash at bank and in hand 176,299    188,089 
343,819    435,761 
Creditors: amount falling due within one year 6 (84,109)   (113,162)
Net current assets 259,710    322,599 
 
Total assets less current liabilities 327,651    388,040 
Creditors: amount falling due after more than one year 7 (37,987)   (42,616)
Provisions for liabilities 8 (12,909)   (13,867)
Net assets 276,755    331,557 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 276,754    331,556 
Shareholders' funds 276,755    331,557 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 31 May 2025 and were signed by:


-------------------------------
Mr D R McKillop
Director
4
General Information
Let Us Spray Ltd is a private company, limited by shares, registered in England and Wales, registration number 07586957, registration address B1 Vantage Park, Old Gloucester Road, Hambrook, Bristol, BS16 1GW.


The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and VAT.
Turnover includes revenue earned from rendering services.
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all the following conditions are satisfied:
  • the amount of revenue can be measured reliably
  • it is probable that the company will receive the consideration due under the contract
  • the stage of completion of the contract at the end of the reporting period can be measured reliably
  • the costs incurred and the costs to complete the contract can be measured reliably
Finance lease and hire purchase charges
Rentals paid under operating leases are charged to the income statement on a straight line basis over the period of the lease.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. 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. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
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 they relate.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 September 2023 69,574    82,117    3,856    155,547 
Additions 7,856    21,495    300    29,651 
Disposals   (25,305)     (25,305)
At 31 August 2024 77,430    78,307    4,156    159,893 
Depreciation
At 01 September 2023 43,267    43,907    2,932    90,106 
Charge for year 8,541    13,800    306    22,647 
On disposals   (20,801)     (20,801)
At 31 August 2024 51,808    36,906    3,238    91,952 
Net book values
Closing balance as at 31 August 2024 25,622    41,401    918    67,941 
Opening balance as at 01 September 2023 26,307    38,210    924    65,441 


4.

Stocks

2024
£
  2023
£
Stocks 5,000    5,000 
5,000    5,000 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 44,879    30,349 
Amounts Recoverable on Contracts 103,176    197,010 
Other Debtors 5,000   
VAT 9,465    15,313 
162,520    242,672 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 10,020    28,067 
Bank Loans & Overdrafts 10,311    10,056 
Taxation and Social Security 11,406    36,737 
Obligations under HP/Financial Leases 9,861    8,140 
Other Creditors 42,511    30,162 
84,109    113,162 
Obligations under HP/Financial Leases are secured against specific assets.
Bank Loans & Overdrafts of £10,311 represent a 100% government-backed bank loan.

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 7,904    18,214 
Obligations under HP/Financial Leases 30,083    24,402 
37,987    42,616 
Obligations under HP/Financial Leases are secured against specific assets.
Bank Loans & Overdrafts of £7,904 represent a 100% government-backed bank loan.


8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 12,909    13,867 
12,909    13,867 

5