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REGISTERED NUMBER: 07605495 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

SPRAY TECH COMMERCIAL REFINISHING
LIMITED

SPRAY TECH COMMERCIAL REFINISHING
LIMITED (REGISTERED NUMBER: 07605495)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

SPRAY TECH COMMERCIAL REFINISHING
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2025







DIRECTORS: K E Keene
D J Keene





REGISTERED OFFICE: 31-33 Albion Place
Sittingbourne Road
Maidstone
Kent
ME14 5DZ





REGISTERED NUMBER: 07605495 (England and Wales)





ACCOUNTANTS: Stephen Hill Mid Kent Limited
31-33 Albion Place
Sittingbourne Road
Maidstone
Kent
ME14 5DZ

SPRAY TECH COMMERCIAL REFINISHING
LIMITED (REGISTERED NUMBER: 07605495)

BALANCE SHEET
30 JUNE 2025

30.6.25 30.6.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 50,065 73,862
Investment property 5 - 650,000
50,065 723,862

CURRENT ASSETS
Stocks 5,210 4,420
Debtors 6 196,118 955,208
Cash at bank and in hand 226,445 109,660
427,773 1,069,288
CREDITORS
Amounts falling due within one year 7 250,806 250,380
NET CURRENT ASSETS 176,967 818,908
TOTAL ASSETS LESS CURRENT
LIABILITIES

227,032

1,542,770

CREDITORS
Amounts falling due after more than one
year

8

-

(39,395

)

PROVISIONS FOR LIABILITIES 9 (4,970 ) (35,299 )
NET ASSETS 222,062 1,468,076

CAPITAL AND RESERVES
Called up share capital 103 103
Retained earnings 221,959 1,467,973
SHAREHOLDERS' FUNDS 222,062 1,468,076

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

SPRAY TECH COMMERCIAL REFINISHING
LIMITED (REGISTERED NUMBER: 07605495)

BALANCE SHEET - continued
30 JUNE 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2025 and were signed on its behalf by:





D J Keene - Director


SPRAY TECH COMMERCIAL REFINISHING
LIMITED (REGISTERED NUMBER: 07605495)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1. STATUTORY INFORMATION

Spray Tech Commercial Refinishing Limited 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

SPRAY TECH COMMERCIAL REFINISHING
LIMITED (REGISTERED NUMBER: 07605495)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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 year was 7 (2024 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2024 13,948 11,071 81,228 40,791 147,038
Additions - (1 ) 9,651 3,579 13,229
Disposals (3,784 ) (6,813 ) (7,714 ) (34,174 ) (52,485 )
At 30 June 2025 10,164 4,257 83,165 10,196 107,782
DEPRECIATION
At 1 July 2024 7,727 5,650 36,041 23,758 73,176
Charge for year 1,219 584 13,197 1,686 16,686
Eliminated on disposal (2,441 ) (3,728 ) (5,667 ) (20,309 ) (32,145 )
At 30 June 2025 6,505 2,506 43,571 5,135 57,717
NET BOOK VALUE
At 30 June 2025 3,659 1,751 39,594 5,061 50,065
At 30 June 2024 6,221 5,421 45,187 17,033 73,862

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2024 650,000
Disposals (547,513 )
Revaluations (102,487 )
At 30 June 2025 -
NET BOOK VALUE
At 30 June 2025 -
At 30 June 2024 650,000

SPRAY TECH COMMERCIAL REFINISHING
LIMITED (REGISTERED NUMBER: 07605495)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2025

5. INVESTMENT PROPERTY - continued

Fair value at 30 June 2025 is represented by:
£   

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Trade debtors 183,079 113,114
Other debtors 13,039 842,094
196,118 955,208

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Bank loans and overdrafts - 36,364
Trade creditors 24,702 26,339
Amounts owed to group undertakings 29 -
Taxation and social security 123,666 76,080
Other creditors 102,409 111,597
250,806 250,380

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.25 30.6.24
£    £   
Bank loans - 39,395

9. PROVISIONS FOR LIABILITIES
30.6.25 30.6.24
£    £   
Deferred tax 4,970 35,299

Deferred
tax
£   
Balance at 1 July 2024 35,299
Accelerated Capital Allowances (5,066 )
Fair Value adjustment (25,263 )
Balance at 30 June 2025 4,970

10. OFF-BALANCE SHEET ARRANGEMENTS

The company has operating leases with total amount of future commitment of £93,723 of which £37,968 is due within the first 12 months.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
SPRAY TECH COMMERCIAL REFINISHING
LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Spray Tech Commercial Refinishing Limited for the year ended 30 June 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Spray Tech Commercial Refinishing Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Spray Tech Commercial Refinishing Limited and state those matters that we have agreed to state to the Board of Directors of Spray Tech Commercial Refinishing Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Spray Tech Commercial Refinishing Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Spray Tech Commercial Refinishing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Spray Tech Commercial Refinishing Limited. You consider that Spray Tech Commercial Refinishing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Spray Tech Commercial Refinishing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Stephen Hill Mid Kent Limited
31-33 Albion Place
Sittingbourne Road
Maidstone
Kent
ME14 5DZ


12 August 2025