LAYER SEVEN TECHNICAL SERVICES LIMITED

Company Registration Number:
14259589 (England and Wales)

Unaudited statutory accounts for the year ended 31 July 2025

Period of accounts

Start date: 1 August 2024

End date: 31 July 2025

LAYER SEVEN TECHNICAL SERVICES LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

LAYER SEVEN TECHNICAL SERVICES LIMITED

Profit And Loss Account

for the Period Ended 31 July 2025

2025 2024


£
£
Turnover: 48,848 46,486
Cost of sales: ( 1,504 )
Gross profit(or loss): 48,848 44,982
Distribution costs: ( 25,140 ) ( 7,943 )
Administrative expenses: ( 23,854 ) ( 18,117 )
Operating profit(or loss): (146) 18,922
Interest receivable and similar income: 0 0
Interest payable and similar charges: 0 0
Profit(or loss) before tax: (146) 18,922
Tax: 0 ( 3,498 )
Profit(or loss) for the financial year: (146) 15,424

LAYER SEVEN TECHNICAL SERVICES LIMITED

Balance sheet

As at 31 July 2025

Notes 2025 2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Tangible assets: 3 1,176 1,568
Total fixed assets: 1,176 1,568
Current assets
Debtors: 4 10,034 12,894
Cash at bank and in hand: 493 1
Total current assets: 10,527 12,895
Creditors: amounts falling due within one year: 5 ( 1,665 ) ( 3,981 )
Net current assets (liabilities): 8,862 8,914
Total assets less current liabilities: 10,038 10,482
Provision for liabilities: ( 298 )
Total net assets (liabilities): 10,038 10,184
Capital and reserves
Called up share capital: 1 1
Share premium account: 0 0
Profit and loss account: 10,037 10,183
Total Shareholders' funds: 10,038 10,184

The notes form part of these financial statements

LAYER SEVEN TECHNICAL SERVICES LIMITED

Balance sheet statements

For the year ending 31 July 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 17 April 2026
and signed on behalf of the board by:

Name: STALKER, Stuart Cameron
Status: Director

The notes form part of these financial statements

LAYER SEVEN TECHNICAL SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    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 depreciation policy

    Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc - 25% on cost Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment loss.

    Valuation information and policy

    Assets and liabilities are measured at historical cost. Fixed assets are stated at cost less depreciation, and stock is valued at the lower of cost and net realisable value.

    Other accounting policies

    The financial statements are prepared under FRS 102 (Section 1A) using the historical cost convention. Turnover is recognised at fair value. Assets are stated at cost less depreciation, and financial instruments are measured at transaction value or amortised cost. Taxation is recognised in line with applicable tax laws, and lease payments are charged on a straight-line basis.

LAYER SEVEN TECHNICAL SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 2 2

LAYER SEVEN TECHNICAL SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 August 2024 2,685 2,685
Additions 0 0
Disposals
Revaluations
Transfers
At 31 July 2025 2,685 2,685
Depreciation
At 1 August 2024 1,117 1,117
Charge for year 392 392
On disposals
Other adjustments
At 31 July 2025 1,509 1,509
Net book value
At 31 July 2025 1,176 1,176
At 31 July 2024 1,568 1,568

LAYER SEVEN TECHNICAL SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

4. Debtors

2025 2024
£ £
Other debtors 10,034 12,894
Total 10,034 12,894

LAYER SEVEN TECHNICAL SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Bank loans and overdrafts 0 1
Trade creditors 1,665 780
Taxation and social security 3,200
Total 1,665 3,981