Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-312023-01-312022-01-06falseNo description of principal activity1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13832134 2022-01-05 13832134 2022-01-06 2023-01-31 13832134 2021-01-06 2022-01-05 13832134 2023-01-31 13832134 c:Director1 2022-01-06 2023-01-31 13832134 d:CurrentFinancialInstruments 2023-01-31 13832134 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 13832134 d:ShareCapital 2023-01-31 13832134 d:RetainedEarningsAccumulatedLosses 2023-01-31 13832134 c:FRS102 2022-01-06 2023-01-31 13832134 c:AuditExempt-NoAccountantsReport 2022-01-06 2023-01-31 13832134 c:FullAccounts 2022-01-06 2023-01-31 13832134 c:PrivateLimitedCompanyLtd 2022-01-06 2023-01-31 iso4217:GBP xbrli:pure

Registered number: 13832134









SPITALFIELDS HOUSE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JANUARY 2023

 
SPITALFIELDS HOUSE LIMITED
REGISTERED NUMBER: 13832134

BALANCE SHEET
AS AT 31 JANUARY 2023

2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,102

  
1,102

Creditors: amounts falling due within one year
  
(1,800)

Net current (liabilities)/assets
  
 
 
(698)

Total assets less current liabilities
  
(698)

  

Net (liabilities)/assets
  
(698)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(798)

  
(698)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 statement of income and retained earnings 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 on 6 October 2023.




Phillip Lucas
Director

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

Page 1

 
SPITALFIELDS HOUSE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2023

1.


General information

Spitalfields House Limited is a private company limited by shares, registered in the United Kingdom number 13832134. Its registered office is Manor House, 35 St. Thomas’s Road, Chorley, Lancashire, PR7 1HP. During the period, the principal activity of the company was that of sale of antiques.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 2

 
SPITALFIELDS HOUSE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2023

2.Accounting policies (continued)

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.


4.


Debtors

2023
£


Other debtors
1,102

1,102



5.


Creditors: Amounts falling due within one year

2023
£

Accruals and deferred income
1,800

1,800


 
Page 3