11 January 2024 false No description of principal activity Taxfiler 2024.6 15405597business:PrivateLimitedCompanyLtd2024-01-112025-01-31 154055972024-01-10 154055972024-01-112025-01-31 15405597business:AuditExemptWithAccountantsReport2024-01-112025-01-31 15405597business:FilletedAccounts2024-01-112025-01-31 154055972025-01-31 15405597business:Director12024-01-112025-01-31 15405597business:Director22024-01-112025-01-31 15405597business:RegisteredOffice2024-01-112025-01-31 15405597core:WithinOneYear2025-01-31 15405597core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 15405597core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 15405597core:PreviouslyStatedAmount2025-01-31 15405597business:SmallEntities2024-01-112025-01-31 15405597countries:EnglandWales2024-01-112025-01-31 15405597core:PlantMachinery2024-01-112025-01-31 15405597core:MotorVehicles2024-01-112025-01-31 15405597core:PlantMachinery2024-01-10 15405597core:MotorVehicles2024-01-10 15405597core:PlantMachinery2025-01-31 15405597core:MotorVehicles2025-01-31 iso4217:GBP xbrli:pure
Company Registration No. 15405597 (England and Wales)
The Spray Shop Limited Unaudited accounts for the period from 11 January 2024 to 31 January 2025
The Spray Shop Limited Unaudited accounts Contents
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The Spray Shop Limited Company Information for the period from 11 January 2024 to 31 January 2025
Directors
Scott Lake Ashlie Lake
Company Number
15405597 (England and Wales)
Registered Office
Unit 3 Newells Works Fox Covert Lane Misterton Doncaster DN10 4ER England
Accountants
Accsafe Ltd T/A D&K Accounting Office 2, The Beehive Bawtry Hall Bawtry South Yorkshire DN10 6JH
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The Spray Shop Limited Statement of financial position as at 31 January 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
11,896 
Current assets
Debtors
2,487 
Cash at bank and in hand
2,754 
5,241 
Creditors: amounts falling due within one year
(14,165)
Net current liabilities
(8,924)
Total assets less current liabilities
2,972 
Provisions for liabilities
Deferred tax
(2,260)
Net assets
712 
Capital and reserves
Called up share capital
100 
Profit and loss account
612 
Shareholders' funds
712 
For the period ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 August 2025 and were signed on its behalf by
Scott Lake Director Company Registration No. 15405597
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The Spray Shop Limited Notes to the Accounts for the period from 11 January 2024 to 31 January 2025
1
Statutory information
The Spray Shop Limited is a private company, limited by shares, registered in England and Wales, registration number 15405597. The registered office is Unit 3 Newells Works Fox Covert Lane, Misterton, Doncaster, DN10 4ER, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance Method
Motor vehicles
25% Straight Line Method
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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The Spray Shop Limited Notes to the Accounts for the period from 11 January 2024 to 31 January 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 11 January 2024
- 
- 
- 
Additions
1,350 
11,000 
12,350 
At 31 January 2025
1,350 
11,000 
12,350 
Depreciation
Charge for the period
225 
229 
454 
At 31 January 2025
225 
229 
454 
Net book value
At 31 January 2025
1,125 
10,771 
11,896 
5
Debtors
2025 
£ 
Amounts falling due within one year
VAT
1,202 
Trade debtors
1,285 
2,487 
6
Creditors: amounts falling due within one year
2025 
£ 
Trade creditors
10,636 
Taxes and social security
42 
Loans from directors
3,487 
14,165 
7
Average number of employees
During the period the average number of employees was 3.
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