REGISTERED NUMBER: 09302243 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31st March 2025

for

Straw Spreader Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

T J Robinson

REGISTERED OFFICE:

Hudnalls Farm

The Common

St Briavels

Lydney

Gloucestershire

GL15 6SQ

REGISTERED NUMBER:

09302243 (England and Wales)

ACCOUNTANTS:

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

FIXED ASSETS

Intangible assets

5

600

900

Tangible assets

6

26,566

35,612

27,166

36,512

CURRENT ASSETS

Stocks

85,999

73,437

Debtors

7

516

671

86,515

74,108

CREDITORS

Amounts falling due within one year

8

289,285

247,799

NET CURRENT LIABILITIES

(202,770

)

(173,691

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(175,604

)

(137,179

)

CREDITORS

Amounts falling due after more than one year

9

169,101

181,441

NET LIABILITIES

(344,705

)

(318,620

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

(344,805

)

(318,720

)

SHAREHOLDERS' FUNDS

(344,705

)

(318,620

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 and authorised for issue by the director and authorised for issue on 10th December 2025 and were signed by:

T J Robinson - Director

1.	STATUTORY INFORMATION

Straw Spreader 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Intangible assets

Intangible assets are amortised over their estimated useful life which is 5 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st April 2024

and 31st March 2025

1,500

AMORTISATION

At 1st April 2024

600

Charge for year

300

At 31st March 2025

900

NET BOOK VALUE

At 31st March 2025

600

At 31st March 2024

900

6.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

45,916

300

30,345

1,256

77,817

Disposals

(2,427

)

-

-

-

(2,427

)

At 31st March 2025

43,489

300

30,345

1,256

75,390

DEPRECIATION

At 1st April 2024

22,437

214

18,345

1,209

42,205

Charge for year

4,695

13

3,001

16

7,725

Eliminated on disposal

(1,106

)

-

-

-

(1,106

)

At 31st March 2025

26,026

227

21,346

1,225

48,824

NET BOOK VALUE

At 31st March 2025

17,463

73

8,999

31

26,566

At 31st March 2024

23,479

86

12,000

47

35,612

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

424

458

Prepayments

92

213

516

671

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

31,825

30,727

Trade creditors

2,457

8,838

VAT

5,733

1,043

Directors' current accounts

246,854

204,778

Accrued expenses

2,416

2,413

289,285

247,799

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans more 5 yr by instal

11,268

19,271

Other loans - 1-2 years

151,085

146,163

Hire purchase contracts

6,748

16,007

169,101

181,441

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

11,268

19,271

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

1

100

100

11.

RESERVES

Retained

earnings

£

At 1st April 2024

(318,720

)

Deficit for the year

(26,085

)

At 31st March 2025

(344,805

)

12.	ULTIMATE CONTROLLING PARTY

The controlling party is T J Robinson.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Straw Spreader Ltd for the year ended 31st March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Straw Spreader Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Straw Spreader Ltd and state those matters that we have agreed to state to the director of Straw Spreader Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Straw Spreader Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Straw Spreader Ltd. You consider that Straw Spreader Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Straw Spreader Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

10th December 2025