REGISTERED NUMBER: 08484824 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

SPRAYLAKES CONSULTANCY LTD

FIXED ASSETS

Tangible assets

4

1,142

2,284

CURRENT ASSETS

Debtors

1,326

1,175

Cash at bank

933

8,939

2,259

10,114

CREDITORS

Amounts falling due within one year

4,999

5,531

NET CURRENT (LIABILITIES)/ASSETS

(2,740

)

4,583

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,598

)

6,867

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(1,698

)

6,767

(1,598

)

6,867

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 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.

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

All the members have consented to the preparation of an abridged Balance sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2025 and were signed on its behalf by:

Mrs J C Harding - Director

N Harding - Director

1.	STATUTORY INFORMATION

Spraylakes Consultancy Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 08484824 and the registered office is The Old Wharf House, The Wharf, Great Linford, Milton Keynes, MK14 5AS. The presentation currency of the financial statements is sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis which is dependant upon the continuing support of its directors. The directors are of the opinion that this support will continue over the next 12 months and therefore believe that it is appropriate for the financial statement to be prepared on the going concern basis.

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

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer equipment - 33% SL

Fixture and fittings - 33% SL

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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

and 30 April 2025

7,872

DEPRECIATION

At 1 May 2024

5,588

Charge for year

1,142

At 30 April 2025

6,730

NET BOOK VALUE

At 30 April 2025

1,142

At 30 April 2024

2,284