2024-02-01 14496225 2025-01-31 14496225 2024-02-01 2025-01-31 14496225 2024-01-31 14496225 2022-11-21 2024-01-31 14496225 uk-core:WithinOneYear 2024-01-31 14496225 uk-core:WithinOneYear 2025-01-31 14496225 uk-core:AfterOneYear 2024-01-31 14496225 uk-core:AfterOneYear 2025-01-31 14496225 uk-core:ShareCapital 2025-01-31 14496225 uk-core:ShareCapital 2024-01-31 14496225 uk-core:RetainedEarningsAccumulatedLosses 2025-01-31 14496225 uk-core:RetainedEarningsAccumulatedLosses 2024-01-31 14496225 uk-bus:Director1 2024-02-01 2025-01-31 14496225 uk-core:NetGoodwill 2024-02-01 2025-01-31 14496225 uk-core:PlantMachinery 2024-02-01 2025-01-31 14496225 uk-core:CommercialMotorVehicles 2024-02-01 2025-01-31 14496225 uk-core:FurnitureFittings 2024-02-01 2025-01-31 14496225 uk-core:Goodwill 2024-01-31 14496225 uk-core:Goodwill 2025-01-31 14496225 uk-core:Goodwill 2024-02-01 2025-01-31 14496225 uk-core:FurnitureFittings 2024-01-31 14496225 uk-core:CommercialMotorVehicles 2024-01-31 14496225 uk-core:PlantMachinery 2024-01-31 14496225 uk-core:PlantMachinery 2025-01-31 14496225 uk-core:CommercialMotorVehicles 2025-01-31 14496225 uk-core:FurnitureFittings 2025-01-31 14496225 uk-core:WithinOneYear 2025-01-31 14496225 uk-core:WithinOneYear 2024-01-31 14496225 uk-core:AfterOneYear uk-core:Secured 2025-01-31 14496225 uk-core:AfterOneYear uk-core:Secured 2024-01-31 iso4217:GBP xbrli:pure 14496225 uk-bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 14496225 uk-bus:FRS102 2024-02-01 2025-01-31 14496225 uk-bus:FilletedAccounts 2024-02-01 2025-01-31 14496225 uk-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31
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 1A 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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