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Company Registration No. 12729228 (England and Wales)
Spray Smart Sale Smart Ltd Unaudited accounts for the year ended 31 March 2025
Spray Smart Sale Smart Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Spray Smart Sale Smart Ltd Company Information for the year ended 31 March 2025
Director
G McGrath
Company Number
12729228 (England and Wales)
Registered Office
Unit 22 Dawley Trading Estate Stallings Lane Kingswinford DY6 7AP
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Spray Smart Sale Smart Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
12,962 
- 
Current assets
Debtors
5
2,250 
9,084 
Cash at bank and in hand
1,364 
358 
3,614 
9,442 
Creditors: amounts falling due within one year
6
(11,589)
(8,205)
Net current (liabilities)/assets
(7,975)
1,237 
Total assets less current liabilities
4,987 
1,237 
Creditors: amounts falling due after more than one year
7
(11,340)
(15,810)
Net liabilities
(6,353)
(14,573)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(6,354)
(14,574)
Shareholders' funds
(6,353)
(14,573)
For the year ending 31 March 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 director acknowledges his 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 and authorised for issue on 28 May 2026 and were signed on its behalf by
G McGrath Director Company Registration No. 12729228
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Spray Smart Sale Smart Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Spray Smart Sale Smart Ltd is a private company, limited by shares, registered in England and Wales, registration number 12729228. The registered office is Unit 22 Dawley Trading Estate, Stallings Lane, Kingswinford, DY6 7AP.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
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:
Plant & machinery
straight line over 5 years
Going concern
The director has made an assessment of the company's ability to continue as a going concern for a period of at least twelve months from the date on which the financial statements were approved. As a result of their assessment they consider that the company is able to continue to operate as a going concern and that it is appropriate to prepare the financial statements on a going concern basis.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2024
- 
Additions
15,250 
At 31 March 2025
15,250 
Depreciation
Charge for the year
2,288 
At 31 March 2025
2,288 
Net book value
At 31 March 2025
12,962 
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Spray Smart Sale Smart Ltd Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
4,001 
Other debtors
2,250 
5,083 
2,250 
9,084 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
7,902 
1,618 
Trade creditors
- 
2,626 
Taxes and social security
2,851 
3,149 
Other creditors
151 
127 
Accruals
685 
685 
11,589 
8,205 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
11,340 
15,810 
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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