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Company Registration No. 10581489 (England and Wales)
Layr Ltd Unaudited accounts for the year ended 31 December 2025
Layr Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Layr Ltd Company Information for the year ended 31 December 2025
Director
Leonie Knowles
Company Number
10581489 (England and Wales)
Registered Office
1st Floor Unit 4 Thornbury Office Park Midland Way Thornbury Bristol BS35 2BS United Kingdom
Accountants
Williams Martin Limited 1st Floor, Unit 4, Thornbury Office Park Midland Way Thornbury Bristol South Glos BS35 2BS
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Layr Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
51 
358 
Tangible assets
5
7,926 
9,914 
7,977 
10,272 
Current assets
Inventories
18,000 
20,000 
Debtors
6
4,229 
1,150 
Cash at bank and in hand
15,299 
9,700 
37,528 
30,850 
Creditors: amounts falling due within one year
7
(108,947)
(68,130)
Net current liabilities
(71,419)
(37,280)
Net liabilities
(63,442)
(27,008)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(63,443)
(27,009)
Shareholders' funds
(63,442)
(27,008)
For the year ending 31 December 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 her 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 13 August 2026 and were signed on its behalf by
Leonie Knowles Director Company Registration No. 10581489
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Layr Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Layr Ltd is a private company, limited by shares, registered in England and Wales, registration number 10581489. The registered office is 1st Floor Unit 4 Thornbury Office Park, Midland Way, Thornbury, Bristol, BS35 2BS, 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.
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 as modified by the revaluation of certain fixed assets.
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
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2025
1,229 
At 31 December 2025
1,229 
Amortisation
At 1 January 2025
871 
Charge for the year
307 
At 31 December 2025
1,178 
Net book value
At 31 December 2025
51 
At 31 December 2024
358 
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Layr Ltd Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2025
22,530 
Additions
654 
At 31 December 2025
23,184 
Depreciation
At 1 January 2025
12,616 
Charge for the year
2,642 
At 31 December 2025
15,258 
Net book value
At 31 December 2025
7,926 
At 31 December 2024
9,914 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,379 
- 
Accrued income and prepayments
850 
1,150 
4,229 
1,150 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
23,736 
- 
VAT
2,188 
2,196 
Other creditors
10,176 
10,176 
Loans from directors
72,847 
55,758 
108,947 
68,130 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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