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CS SPRAY SMART LTD

Registered Number
14275852
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

CS SPRAY SMART LTD
Company Information
for the year from 1 September 2024 to 31 August 2025

Director | SLEIGHT, C

Registered Address | The Milking Parlour Hurst Farm
| Dairy Lane
| Crockham Hill
| TN8 6RA

Place of Business | 11 The Brownings
| Edenbridge
| TN8 6JF

Registered Number | 14275852 (England and Wales)

CS SPRAY SMART LTD
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 29,995 |  |  |  | 29,995
Tangible assets | 4 |  |  | 693 |  |  |  | -
|  |  |  | 30,688 |  |  |  | 29,995
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 12,000 |  |  |  | 10,000 |  |
Debtors | 6 | - |  |  |  | 1,152 |  |
Cash at bank and on hand |  | 858 |  |  |  | 2,339 |  |
|  | 12,858 |  |  |  | 13,491 |  |
Creditors amounts falling due within one year | 7 | (26,641) |  |  |  | (36,333) |  |
Net current assets (liabilities) |  |  |  | (13,783) |  |  |  | (22,842)
Total assets less current liabilities |  |  |  | 16,905 |  |  |  | 7,153
Net assets |  |  |  | 16,905 |  |  |  | 7,153
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 120 |  |  |  | 120
Profit and loss account |  |  |  | 16,785 |  |  |  | 7,033
Shareholders' funds |  |  |  | 16,905 |  |  |  | 7,153

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 May 2026, and are signed on its behalf by:
SLEIGHT, C Director Registered Company No. 14275852

CS SPRAY SMART LTD
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Office Equipment | 25

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 1

3. | Intangible assets
--- | ---
| Other Intangible Assets relates to the Franchise owned by the company.

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 29,995 |  | 29,995
| At 31 August 25 | 29,995 |  | 29,995
| Net book value
| At 31 August 25 | 29,995 |  | 29,995
| At 31 August 24 | 29,995 |  | 29,995

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 24 | 10,000 |  | - |  | 10,000
| Additions | - |  | 708 |  | 708
| At 31 August 25 | 10,000 |  | 708 |  | 10,708
| Depreciation and impairment
| At 01 September 24 | 10,000 |  | - |  | 10,000
| Charge for year | - |  | 15 |  | 15
| At 31 August 25 | 10,000 |  | 15 |  | 10,015
| Net book value
| At 31 August 25 | - |  | 693 |  | 693
| At 31 August 24 | - |  | - |  | -

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 12,000 |  | 10,000
| Total | 12,000 |  | 10,000

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 1,152
| Total | - |  | 1,152

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,650 |  | 1,363
| Taxation and social security | 12,151 |  | 10,493
| Other creditors | 11,640 |  | 23,277
| Accrued liabilities and deferred income | 1,200 |  | 1,200
| Total | 26,641 |  | 36,333

| Other Creditors include amounts owing to the Directors of 2025: £11,640 (2024: £23,277)

8. | Share capital
--- | ---
| Share Capital includes 100 £1 Ordinary Shares Allotted and fully paid up, 10 £1 Ordinary "A" Shares Allotted and fully paid up, and 10 £1 Ordinary "B" Shares Allotted and fully paid up.

9. | Controlling party
--- | ---
| The Director is the Ultimate controlling party.