The On Site Spraying Company Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10728695 (England and Wales)

Financial Statements for the Year Ended 30 April 2025

for

The On Site Spraying Company Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

FIXED ASSETS

Intangible assets

4

-

Property, plant and equipment

5

76,132

CURRENT ASSETS

Debtors

6

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

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 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

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.

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

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

Other debtors

74,508

96,523

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Hire purchase contracts

10,989

Trade creditors

26,130

Taxation and social security

60,444

Other creditors

170

97,733

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

Hire purchase contracts

51,583

9.	RELATED PARTY DISCLOSURES

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