LCI Spraybooths Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09822392

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		165,006		92,532

			165,006		92,532
CURRENT ASSETS
Stocks	5	68,500		60,000
Debtors	6	23,335		59,319
Cash at bank and in hand		50,645		69,136

		142,480		188,455
Creditors: Amounts Falling Due Within One Year	7	(161,062 )		(141,387 )

NET CURRENT ASSETS (LIABILITIES)			(18,582 )		47,068

TOTAL ASSETS LESS CURRENT LIABILITIES			146,424		139,600

Creditors: Amounts Falling Due After More Than One Year	8		(21,141 )		(28,762 )

NET ASSETS			125,283		110,838

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			125,183		110,738

SHAREHOLDERS' FUNDS			125,283		110,838

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LCI Spraybooths Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Lawrence Chant

Director

11/03/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

LCI Spraybooths Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09822392 . The registered office is The Byres, Manor Farm, Chilcompton, Radstock, Somerset, BA3 4HP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	33% Straightline

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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LCI Spraybooths Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1
Manufacturing	4	4

	5	5

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	85,190	83,630	22,169	2,641	193,630
Additions	89,368	60,980	500	1,249	152,097
Disposals	-	(43,145 )	-	-	(43,145 )

As at 31 October 2025	174,558	101,465	22,669	3,890	302,582

Depreciation
As at 1 November 2024	46,911	42,410	9,774	2,003	101,098
Provided during the period	31,911	19,483	3,224	736	55,354
Disposals	-	(18,876 )	-	-	(18,876 )

As at 31 October 2025	78,822	43,017	12,998	2,739	137,576

Net Book Value
As at 31 October 2025	95,736	58,448	9,671	1,151	165,006

As at 1 November 2024	38,279	41,220	12,395	638	92,532

5. Stocks

	2025	2024
	£	£
Work in progress	68,500	60,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	18,850	59,319
VAT	4,485	-

	23,335	59,319

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LCI Spraybooths Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	102,277	88,707
Other taxes and social security	2,597	3,625
VAT	-	20,510
Net wages	-	2,288
Director's loan account	56,188	26,257

	161,062	141,387

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	21,141	28,762

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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