Company Registration No. 7318529 (England and Wales)
Layer 7 Limited
Unaudited accounts
for the year ended 31 July 2025
Layer 7 Limited
Unaudited accounts
Contents
Layer 7 Limited
Company Information
for the year ended 31 July 2025
Directors
Catherine Tait
Christopher Tait
Company Number
7318529 (England and Wales)
Registered Office
Wansbeck Workspace
Rotary Parkway
Ashington
Northumberland
NE63 8QZ
UNITED KINGDOM
Accountants
JBC Management Solutions Ltd
5 Dene Park
Ponteland
Newcastle upon Tyne
Northumberland
NE20 9AH
Layer 7 Limited
Statement of financial position
as at 31 July 2025
Tangible assets
80,888
76,295
Cash at bank and in hand
425,972
742,554
Creditors: amounts falling due within one year
(302,707)
(294,602)
Net current assets
915,329
743,211
Total assets less current liabilities
996,217
819,506
Creditors: amounts falling due after more than one year
(1,575)
(11,780)
Net assets
994,642
807,726
Called up share capital
1
1
Profit and loss account
994,641
807,725
Shareholders' funds
994,642
807,726
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by
Christopher Tait
Director
Company Registration No. 7318529
Layer 7 Limited
Notes to the Accounts
for the year ended 31 July 2025
Layer 7 Limited is a private company, limited by shares, registered in England and Wales, registration number 7318529. The registered office is Wansbeck Workspace, Rotary Parkway, Ashington, Northumberland, NE63 8QZ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
This is not depreciated
Plant & machinery
This is depreciated at 20% straight line
Motor vehicles
This is depreciated at 20% straight line
Computer equipment
This is depreciated at 20% straight line
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 August 2024
35,000
76,581
7,069
27,276
145,926
Additions
-
39,995
2,132
3,272
45,399
Disposals
-
(33,998)
-
-
(33,998)
At 31 July 2025
35,000
82,578
9,201
30,548
157,327
At 1 August 2024
28,000
28,916
1,414
11,301
69,631
Charge for the year
7,000
12,257
1,840
6,110
27,207
On disposals
-
(20,399)
-
-
(20,399)
At 31 July 2025
35,000
20,774
3,254
17,411
76,439
At 31 July 2025
-
61,804
5,947
13,137
80,888
At 31 July 2024
7,000
47,665
5,655
15,975
76,295
Layer 7 Limited
Notes to the Accounts
for the year ended 31 July 2025
Amounts falling due within one year
Trade debtors
526,673
238,208
Amounts due from group undertakings etc.
5,000
5,000
Accrued income and prepayments
147,381
-
6
Investments held as current assets
2025
2024
Unlisted investments
52,051
52,051
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,648
10,648
Trade creditors
177,828
84,381
Taxes and social security
55,559
73,721
Loans from directors
-
129
8
Creditors: amounts falling due after more than one year
2025
2024
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).