ACCOUNTS - Final Accounts preparation

Registered number: 06209610

SEMA SPRAYERS LIMITED

UNAUDITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

SEMA SPRAYERS LIMITED

REGISTERED NUMBER:06209610

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	5	174,654		174,654
		174,654		174,654
Total assets less current liabilities			174,654		174,654

Net assets			174,654		174,654

Capital and reserves
Called up share capital	1	1
Profit and loss account	174,653	174,653
	174,654	174,654

For the year ended 31 March 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S T Pearce

Director

Date: 9 October 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1

SEMA SPRAYERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	GENERAL INFORMATION

Sema Sprayers Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

On 1 April 2020 the trade and assets of the company were hived across to Taylor-Davis Limited a sister company owned by the company's parent, Atkinson Equipment Limited. Sema Sprayers has ceased to trade.

2.2

RELATED PARTY EXEMPTION

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

2.3

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of four years.

2.4

FOREIGN CURRENCIES

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

2.5

GOING CONCERN

The accounts have been prepared on a going concern basis. On 1 April 2020 the trade and assets of the company were hived across to Taylor-Davis a sister company owned by the company's parent, Atkinson Equipment Limited. The trade and assets were transferred as a going concern basis and there have been no changes to premises or staff.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 0 (2025:0).

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SEMA SPRAYERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	INTANGIBLE ASSETS

		Goodwill
		£

	At 1 April 2025	8,000
	At 31 March 2026	8,000

	At 1 April 2025	8,000
	At 31 March 2026	8,000
	NET BOOK VALUE
	At 31 March 2026	-
	At 31 March 2025	-

DEBTORS

					2026	2025
					£	£


Amounts owed by group undertakings	174,654	174,654
	174,654	174,654

6.	SECURED DEBT

The company bankers hold fixed and floating charges over all assets, book debts, chattels, goodwill and uncalled capital both present and future.

7.	CONTROLLING PARTY

The company's parent company is Atkinson Equipment Limited

The ultimate controlling party is Atkinson Equipment Group Limited, and is the smallest and largest group into which the results of Sema Sprayers Limited are consolidated.

Copies of the group financial statements may be obtained from Moat Works, Moat Road, West Wilts Trading Estate, Westbury, Wilts, BA13 4JF.

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