Company Registration No. NI651748 (Northern Ireland)
Commercial and Plant Spraying Ltd
Unaudited accounts
for the year ended 31 March 2025
Commercial and Plant Spraying Ltd
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
86,585
37,347
Creditors: amounts falling due within one year
(344,012)
(191,286)
Net current liabilities
(257,427)
(81,079)
Total assets less current liabilities
(257,427)
102,485
Creditors: amounts falling due after more than one year
-
(6,128)
Net (liabilities)/assets
(257,427)
96,357
Called up share capital
100
100
Profit and loss account
(257,527)
96,257
Shareholders' funds
(257,427)
96,357
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 20 June 2026 and were signed on its behalf by
Martin Regan
Director
Company Registration No. NI651748
Commercial and Plant Spraying Ltd
Notes to the Accounts
for the year ended 31 March 2025
Commercial and Plant Spraying Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI651748. The registered office is 10e Lurganagoose Road, Knockloughrim, Magherafelt, County Londonderry, BT45 8QS, Northern Ireland.
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:
Plant & machinery
20% Straight Line
Motor vehicles
20% Straight Line
Fixtures & fittings
20% Straight Line
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
96,350
271,679
45,000
413,029
Disposals
(96,350)
(271,679)
(45,000)
(413,029)
At 1 April 2024
67,250
117,215
45,000
229,465
On disposals
(67,250)
(117,215)
(45,000)
(229,465)
At 31 March 2024
29,100
154,464
-
183,564
Commercial and Plant Spraying Ltd
Notes to the Accounts
for the year ended 31 March 2025
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
1,834
Trade creditors
4,000
3,245
Taxes and social security
28,171
10,302
Loans from directors
88,867
94,708
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
6,128
8
Average number of employees
During the year the average number of employees was 6 (2024: 6).