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Smart Auto Spraying Ltd

Registered Number:14496225

For the year ended 31 January 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 January 2025
Smart Auto Spraying Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3

Registered Number :

14496225

As at 31 January 2025

Smart Auto Spraying Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Intangible assets

9,515
10,705
2

Property, plant and equipment

53,395
26,767
3
62,910
37,472

Current assets

Inventories

10,076
8,250
4

Trade and other receivables

8,350
3,728
5
34,160

Cash and cash equivalents

24,912
36,890
52,586

Trade and other payables: amounts falling due within one year

(47,898)
(53,862)
6
4,688
(16,972)
Net current liabilities

Total assets less current liabilities

45,938
42,160

Trade and other payables: amounts falling due after more than one
year

(8,526)
(50,341)
7
-
(4,223)

Provisions for liabilities

(4,403)
Net assets/liabilities
29,411

Capital and reserves

Called up share capital

100
100

Retained earnings

(4,503)
29,311
(4,403)
29,411
Shareholders' funds

For the year ended 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 of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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

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4

Registered Number :

14496225

For the year ended 31 January 2025
Smart Auto Spraying Ltd
Statement of Financial Position Continued

Steven Nicklin Director

These financial statements were approved and authorised for issue by the Board on 05 September 2025 and were signed by:

The notes form part of these financial statements

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5
For the year ended 31 January 2025
Smart Auto Spraying Ltd
Notes to the Financial Statements
Statutory Information

Smart Auto Spraying Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number
14496225.

Principal place of business:

Unit 3A
Junction 34 Industrial Estate
Greasbro Road
Sheffield
S9 1TN

Registered address:

18a Rother Court
Mangham Road
Parkgate
Rotherham
S62 6DR

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial Reporting Standard
102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The
financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of 10 years.

Property, plant and equipment

Property, plant and equipment, 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

20% Reducing balance

25% Reducing balance

Motor Vehicles

20% Reducing balance

Furniture and Fittings
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6
For the year ended 31 January 2025
Smart Auto Spraying Ltd
Notes to the Financial Statements Continued

2. Intangible fixed assets

Goodwill

Cost or valuation

£

At 01 February 2024

11,895

At 31 January 2025

11,895

Amortisation

At 01 February 2024

1,190
1,190
Charge for year

At 31 January 2025

2,380

Net book value

At 31 January 2025

9,515

At 31 January 2024

10,705

3. Property, plant and equipment

Total

Furniture and
Fittings

Motor Vehicles

Plant and
Machinery

£

£

£

£

Cost or valuation

At 01 February 2024

33,459
7,194
-
26,265
41,939
-
31,405
10,534

Additions

At 31 January 2025

36,799
31,405
7,194
75,398

Provision for depreciation and impairment

At 01 February 2024

6,692
1,439
-
5,253
Charge for year
15,311
1,151
7,851
6,309

At 31 January 2025

22,003
2,590
7,851
11,562

At 31 January 2025

Net book value

25,237
23,554
4,604
53,395

At 31 January 2024

21,012
-
5,755
26,767

4. Inventories

2024
2025

£

£

Stocks

8,250
10,076

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7
For the year ended 31 January 2025
Smart Auto Spraying Ltd
Notes to the Financial Statements Continued

5. Trade and other receivables

2024
2025

£

£

Trade debtors

2,708
5,460

Other debtors

1,020
2,890
8,350
3,728

6. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

11,227
3,570

Trade creditors

17,580
16,213

Taxation and social security

5,042
13,566

Other creditors

20,013
14,549
53,862
47,898

7. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

32,894
8,526

Other creditors

17,447
-
50,341
8,526

8. Average number of persons employed

During the year the average number of employees was 0 (2024 : 3)
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