REGISTERED NUMBER: 05219774 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Spreader And Sprayer Testing Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S R Foxall

Mr R J Foxall

Miss C Foxall

Mr J R G Foxall

SECRETARY:

Mrs S R Foxall

REGISTERED OFFICE:

Rookery Farm

Rookery Corner

Wheaton Aston

Stafford

Staffordshire

ST19 9QF

REGISTERED NUMBER:

05219774 (England and Wales)

ACCOUNTANTS:

Benson Accountants

Wiza House

Station Road

Wigton

Cumbria

CA7 9BA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

448,548

495,661

448,548

495,661

CURRENT ASSETS

Debtors

6

32,960

71,344

Cash at bank

305,666

186,912

338,626

258,256

CREDITORS

Amounts falling due within one year

7

130,129

180,254

NET CURRENT ASSETS

208,497

78,002

TOTAL ASSETS LESS CURRENT LIABILITIES

657,045

573,663

CREDITORS

Amounts falling due after more than one year

8

-

(1,667

)

PROVISIONS FOR LIABILITIES

(7,329

)

(18,054

)

NET ASSETS

649,716

553,942

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

649,616

553,842

649,716

553,942

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 20 February 2026 and were signed on its behalf by:

Mr R J Foxall - Director

Mrs S R Foxall - Director

Miss C Foxall - Director

Mr J R G Foxall - Director

1.	STATUTORY INFORMATION

Spreader And Sprayer Testing 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

Turnover 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 2005, is being amortised evenly over its estimated useful life of ten 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.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

26,000

AMORTISATION

At 1 January 2025

and 31 December 2025

26,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

390,637

488,845

3,262

Additions

-

1,167

-

At 31 December 2025

390,637

490,012

3,262

DEPRECIATION

At 1 January 2025

-

407,743

2,883

Charge for year

-

40,046

236

At 31 December 2025

-

447,789

3,119

NET BOOK VALUE

At 31 December 2025

390,637

42,223

143

At 31 December 2024

390,637

81,102

379

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

57,248

194,375

1,134,367

Additions

-

1,800

2,967

At 31 December 2025

57,248

196,175

1,137,334

DEPRECIATION

At 1 January 2025

35,053

193,027

638,706

Charge for year

8,075

1,723

50,080

At 31 December 2025

43,128

194,750

688,786

NET BOOK VALUE

At 31 December 2025

14,120

1,425

448,548

At 31 December 2024

22,195

1,348

495,661

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

30,361

62,251

Other debtors

2,599

9,093

32,960

71,344

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans and overdrafts

4,167

12,500

Trade creditors

79,658

91,703

Taxation and social security

35,561

17,392

Other creditors

10,743

58,659

130,129

180,254

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans

-

1,667

9.	RELATED PARTY DISCLOSURES

During the year the directors lent the company monies. At the year end the company owed the directors £3,307 (2024 - £45,339). This loan is interest free, unsecured and repayable on demand.