2022-04-01 2023-03-31 false No description of principal activity Debitam - Tax and Accounts 1.0 10660003 bus:AbridgedAccounts 2022-04-01 2023-03-31 10660003 bus:FRS102 2022-04-01 2023-03-31 10660003 bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 10660003 bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 10660003 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 10660003 2022-04-01 2023-03-31 10660003 2023-03-31 10660003 bus:RegisteredOffice 2022-04-01 2023-03-31 10660003 core:WithinOneYear 2023-03-31 10660003 core:AfterOneYear 2023-03-31 10660003 2021-04-01 10660003 bus:Director1 2022-04-01 2023-03-31 10660003 bus:Director1 2023-03-31 10660003 bus:Director1 2021-04-01 2022-03-31 10660003 bus:CompanySecretary1 2022-04-01 2023-03-31 10660003 bus:LeadAgentIfApplicable 2022-04-01 2023-03-31 10660003 2021-04-01 2022-03-31 10660003 2022-03-31 10660003 core:WithinOneYear 2022-03-31 10660003 core:AfterOneYear 2022-03-31 10660003 bus:EntityAccountantsOrAuditors 2021-04-01 2022-03-31 10660003 core:PlantMachinery 2022-04-01 2023-03-31 10660003 core:PlantMachinery 2023-03-31 10660003 core:PlantMachinery 2022-03-31 10660003 core:MotorVehicles 2022-04-01 2023-03-31 10660003 core:MotorVehicles 2023-03-31 10660003 core:MotorVehicles 2022-03-31 10660003 core:ComputerEquipment 2022-04-01 2023-03-31 10660003 core:ComputerEquipment 2023-03-31 10660003 core:ComputerEquipment 2022-03-31 10660003 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-03-31 10660003 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-03-31 10660003 core:CostValuation core:Non-currentFinancialInstruments 2023-03-31 10660003 core:CostValuation core:Non-currentFinancialInstruments 2022-03-31 10660003 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-03-31 10660003 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-03-31 10660003 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-03-31 10660003 core:Non-currentFinancialInstruments 2023-03-31 10660003 core:Non-currentFinancialInstruments 2022-03-31 10660003 core:ShareCapital 2023-03-31 10660003 core:ShareCapital 2022-03-31 10660003 core:RetainedEarningsAccumulatedLosses 2023-03-31 10660003 core:RetainedEarningsAccumulatedLosses 2022-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 10660003
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 March 2023

for

SPB AGGREGATES LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets
Tangible fixed assets 2 1,729,902    1,625,859 
1,729,902    1,625,859 
 
Current assets
Inventories 130,187    132,480 
Debtors 323,073    341,616 
Cash at bank and in hand 41,369    57,149 
494,629    531,245 
Creditors: amount falling due within one year (230,679)   (138,133)
Net current assets 263,950    393,112 
 
Total assets less current liabilities 1,993,852    2,018,971 
Creditors: amount falling due after more than one year (1,995,648)   (2,029,157)
Accrued liabilities (277)   (277)
Net assets (2,073)   (10,463)
 

Capital and reserves
Called up share capital 2    2 
Profit and loss account (2,075)   (10,465)
Shareholders fund (2,073)   (10,463)
 
For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the companies act 2006.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of Part 15 of the Companies Act 2006.

The members have agreed to the preparation of abridged accounts.
Signed on behalf of the board of directors:


----------------------------------
Stephen Paul Barrett
Director

Date approved: 08 November 2023
1
Statutory Information
SPB AGGREGATES LTD is a private limited company, limited by shares, domiciled in England and Wales, registration number 10660003, registration address 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom.

The presentation currency is £ sterling.
1.

Accounting Policies

Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Financial Reporting Standard for Smaller Entities (effective January 2016).
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery5 Reducing Balance
Motor Vehicles5 Reducing Balance
Computer Equipment5 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Tangible fixed assets

Cost or Valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Other - 1   Total
  £   £   £   £   £
At 01 April 2022 1,140,901    636,912    953      1,778,766 
Additions 29,925    316,541    449    28,667    375,582 
Disposals (10,000)   (172,000)       (182,000)
At 31 March 2023 1,160,826    781,453    1,402    28,667    1,972,348 
Depreciation
At 01 April 2022 105,616    47,198    93      152,907 
Charge for year 52,761    36,713    65      89,539 
On disposals        
At 31 March 2023 158,377    83,911    158      242,446 
Net book values
Closing balance as at 31 March 2023 1,002,449    697,542    1,244    28,667    1,729,902 
Opening balance as at 01 April 2022 1,035,285    589,714    860      1,625,859 

3.

Average number of employees

Average number of employees during the year was 9  (2022: 9).
2