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REGISTERED NUMBER: 10728695 (England and Wales)

Financial Statements for the Year Ended 30 April 2025

for

The On Site Spraying Company Ltd

The On Site Spraying Company Ltd (Registered number: 10728695)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

The On Site Spraying Company Ltd

Company Information

for the Year Ended 30 April 2025

| DIRECTOR: | Mr G I Georgiev

| REGISTERED OFFICE: | The Retreat

| 406 Roding Lane South

| Woodford Green

| Essex

| IG8 8EY

| REGISTERED NUMBER: | 10728695 (England and Wales)

| ACCOUNTANTS: | Nordens

| The Retreat

| 406 Roding Lane South

| Woodford Green

| Essex

| IG8 8EY

The On Site Spraying Company Ltd (Registered number: 10728695)

Statement of Financial Position

30 April 2025

| 30.4.25 |  | 30.4.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Property, plant and equipment | 5 | 76,132 |  | 76,132 |  |

76,132 |  | 76,132 |  |

CURRENT ASSETS

Debtors | 6 | 96,523 |  | 96,523 |  |

Cash at bank | 315,097 |  | 84,430 |  |

411,620 |  | 180,953 |  |

CREDITORS

Amounts falling due within one year | 7 | (97,733 | ) | (97,733 | ) |

NET CURRENT ASSETS | 313,887 |  | 83,220 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 390,019 |  | 159,352 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (51,583 | ) | (51,583 | ) |

NET ASSETS | 338,436 |  | 107,769 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 338,434 |  | 107,767 |  |

SHAREHOLDERS' FUNDS | 338,436 |  | 107,769 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The On Site Spraying Company Ltd (Registered number: 10728695)

Statement of Financial Position - continued

30 April 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 October 2025 and were signed by:

Mr G I Georgiev - Director

The On Site Spraying Company Ltd (Registered number: 10728695)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| The On Site Spraying Company Ltd 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.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of four years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

The On Site Spraying Company Ltd (Registered number: 10728695)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 2 ).

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 10,000 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 10,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | - |  |

5. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024

| and 30 April 2025 | 14,919 |  | 122,245 |  | 6,825 |  | 143,989 |  |

| DEPRECIATION

| At 1 May 2024

| and 30 April 2025 | 8,335 |  | 55,124 |  | 4,398 |  | 67,857 |  |

| NET BOOK VALUE

| At 30 April 2025 | 6,584 |  | 67,121 |  | 2,427 |  | 76,132 |  |

| At 30 April 2024 | 6,584 |  | 67,121 |  | 2,427 |  | 76,132 |  |

The On Site Spraying Company Ltd (Registered number: 10728695)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

5. | PROPERTY, PLANT AND EQUIPMENT - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 107,851 |  |

| DEPRECIATION

| At 1 May 2024

| and 30 April 2025 | 43,292 |  |

| NET BOOK VALUE

| At 30 April 2025 | 64,559 |  |

| At 30 April 2024 | 64,559 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 22,015 |  | 22,015 |  |

| Other debtors | 74,508 |  | 74,508 |  |

96,523 |  | 96,523 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Hire purchase contracts | 10,989 |  | 10,989 |  |

| Trade creditors | 26,130 |  | 26,130 |  |

| Taxation and social security | 60,444 |  | 60,444 |  |

| Other creditors | 170 |  | 170 |  |

97,733 |  | 97,733 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Hire purchase contracts | 51,583 |  | 51,583 |  |

9. | RELATED PARTY DISCLOSURES

| The director Mr. G I Georgiev is considered to be the key management personnel.