1 August 2022 false No description of principal activity Taxfiler 2023.9 09694040business:PrivateLimitedCompanyLtd2022-08-012023-07-31 096940402022-07-31 096940402022-08-012023-07-31 09694040business:AuditExemptWithAccountantsReport2022-08-012023-07-31 09694040business:FilletedAccounts2022-08-012023-07-31 096940402023-07-31 096940402022-07-31 09694040core:WithinOneYear2023-07-31 09694040core:WithinOneYear2022-07-31 09694040core:AfterOneYear2023-07-31 09694040core:AfterOneYear2022-07-31 09694040core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 09694040core:ShareCapitalcore:PreviouslyStatedAmount2022-07-31 09694040core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 09694040core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-07-31 09694040core:PreviouslyStatedAmount2023-07-31 09694040core:PreviouslyStatedAmount2022-07-31 09694040business:SmallEntities2022-08-012023-07-31 09694040business:Director12022-08-012023-07-31 09694040countries:EnglandWales2022-08-012023-07-31 09694040business:RegisteredOffice2022-08-012023-07-31 09694040core:LandBuildings2022-08-012023-07-31 09694040core:PlantMachinery2022-08-012023-07-31 09694040core:MotorVehicles2022-08-012023-07-31 09694040core:FurnitureFittings2022-08-012023-07-31 09694040core:LandBuildings2022-07-31 09694040core:PlantMachinery2022-07-31 09694040core:MotorVehicles2022-07-31 09694040core:FurnitureFittings2022-07-31 09694040core:LandBuildings2023-07-31 09694040core:PlantMachinery2023-07-31 09694040core:MotorVehicles2023-07-31 09694040core:FurnitureFittings2023-07-31 096940402021-08-012022-07-31 iso4217:GBP xbrli:pure
Company Registration No. 09694040 (England and Wales)
JC Spiers Limited Unaudited accounts for the year ended 31 July 2023
JC Spiers Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
48,718 
54,356 
Current assets
Debtors
20,557 
26,581 
Cash at bank and in hand
6,046 
1,653 
26,603 
28,234 
Creditors: amounts falling due within one year
(37,518)
(32,774)
Net current liabilities
(10,915)
(4,540)
Total assets less current liabilities
37,803 
49,816 
Creditors: amounts falling due after more than one year
(19,239)
(31,118)
Net assets
18,564 
18,698 
Capital and reserves
Called up share capital
500 
500 
Profit and loss account
18,064 
18,198 
Shareholders' funds
18,564 
18,698 
For the year ending 31 July 2023 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 directors acknowledge their 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 of Directors and authorised for issue on 4 September 2023 and were signed on its behalf by
C Spiers Director Company Registration No. 09694040
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JC Spiers Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
JC Spiers Limited is a private company, limited by shares, registered in England and Wales, registration number 09694040. The registered office is Heath Place, Ash Grove, Bognor Regis, PO22 9SL.
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:
Land & buildings
Not depreciated
Plant & machinery
25% straight line
Motor vehicles
25% straight line
Fixtures & fittings
25% straight line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 August 2022
32,000 
839 
65,619 
1,401 
99,859 
At 31 July 2023
32,000 
839 
65,619 
1,401 
99,859 
Depreciation
At 1 August 2022
- 
192 
43,910 
1,401 
45,503 
Charge for the year
- 
210 
5,428 
- 
5,638 
At 31 July 2023
- 
402 
49,338 
1,401 
51,141 
Net book value
At 31 July 2023
32,000 
437 
16,281 
- 
48,718 
At 31 July 2022
32,000 
647 
21,709 
- 
54,356 
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JC Spiers Limited Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,552 
11,760 
Other debtors
16,005 
14,821 
20,557 
26,581 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
8,000 
8,000 
VAT
11,143 
6,277 
Obligations under finance leases and hire purchase contracts
6,628 
6,628 
Trade creditors
- 
177 
Taxes and social security
11,747 
11,692 
37,518 
32,774 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
14,667 
22,667 
Obligations under finance leases and hire purchase contracts
4,572 
8,451 
19,239 
31,118 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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