2022-11-012023-10-312023-10-31false09285863SPENCER-JONES ASSOCIATES LIMITED2023-11-1562020iso4217:GBPxbrli:pure092858632022-11-01092858632023-10-31092858632022-11-012023-10-31092858632021-11-01092858632022-10-31092858632021-11-012022-10-3109285863bus:SmallEntities2022-11-012023-10-3109285863bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3109285863bus:FullAccounts2022-11-012023-10-3109285863bus:PrivateLimitedCompanyLtd2022-11-012023-10-3109285863core:WithinOneYear2023-10-3109285863core:AfterOneYear2023-10-3109285863core:WithinOneYear2022-10-3109285863core:AfterOneYear2022-10-3109285863core:ShareCapital2023-10-3109285863core:SharePremium2023-10-3109285863core:RevaluationReserve2023-10-3109285863core:OtherReservesSubtotal2023-10-3109285863core:RetainedEarningsAccumulatedLosses2023-10-3109285863core:ShareCapital2022-10-3109285863core:SharePremium2022-10-3109285863core:RevaluationReserve2022-10-3109285863core:OtherReservesSubtotal2022-10-3109285863core:RetainedEarningsAccumulatedLosses2022-10-3109285863core:LandBuildings2023-10-3109285863core:PlantMachinery2023-10-3109285863core:Vehicles2023-10-3109285863core:FurnitureFittings2023-10-3109285863core:OfficeEquipment2023-10-3109285863core:NetGoodwill2023-10-3109285863core:IntangibleAssetsOtherThanGoodwill2023-10-3109285863core:ListedExchangeTraded2023-10-3109285863core:UnlistedNon-exchangeTraded2023-10-3109285863core:LandBuildings2022-10-3109285863core:PlantMachinery2022-10-3109285863core:Vehicles2022-10-3109285863core:FurnitureFittings2022-10-3109285863core:OfficeEquipment2022-10-3109285863core:NetGoodwill2022-10-3109285863core:IntangibleAssetsOtherThanGoodwill2022-10-3109285863core:ListedExchangeTraded2022-10-3109285863core:UnlistedNon-exchangeTraded2022-10-3109285863core:LandBuildings2022-11-012023-10-3109285863core:PlantMachinery2022-11-012023-10-3109285863core:Vehicles2022-11-012023-10-3109285863core:FurnitureFittings2022-11-012023-10-3109285863core:OfficeEquipment2022-11-012023-10-3109285863core:NetGoodwill2022-11-012023-10-3109285863core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3109285863core:ListedExchangeTraded2022-11-012023-10-3109285863core:UnlistedNon-exchangeTraded2022-11-012023-10-3109285863core:MoreThanFiveYears2022-11-012023-10-3109285863core:Non-currentFinancialInstruments2023-10-3109285863core:Non-currentFinancialInstruments2022-10-3109285863dpl:CostSales2022-11-012023-10-3109285863dpl:DistributionCosts2022-11-012023-10-3109285863core:LandBuildings2022-11-012023-10-3109285863core:PlantMachinery2022-11-012023-10-3109285863core:Vehicles2022-11-012023-10-3109285863core:FurnitureFittings2022-11-012023-10-3109285863core:OfficeEquipment2022-11-012023-10-3109285863dpl:AdministrativeExpenses2022-11-012023-10-3109285863core:NetGoodwill2022-11-012023-10-3109285863core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3109285863dpl:GroupUndertakings2022-11-012023-10-3109285863dpl:ParticipatingInterests2022-11-012023-10-3109285863dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3109285863core:ListedExchangeTraded2022-11-012023-10-3109285863dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3109285863core:UnlistedNon-exchangeTraded2022-11-012023-10-3109285863dpl:CostSales2021-11-012022-10-3109285863dpl:DistributionCosts2021-11-012022-10-3109285863core:LandBuildings2021-11-012022-10-3109285863core:PlantMachinery2021-11-012022-10-3109285863core:Vehicles2021-11-012022-10-3109285863core:FurnitureFittings2021-11-012022-10-3109285863core:OfficeEquipment2021-11-012022-10-3109285863dpl:AdministrativeExpenses2021-11-012022-10-3109285863core:NetGoodwill2021-11-012022-10-3109285863core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3109285863dpl:GroupUndertakings2021-11-012022-10-3109285863dpl:ParticipatingInterests2021-11-012022-10-3109285863dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3109285863core:ListedExchangeTraded2021-11-012022-10-3109285863dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3109285863core:UnlistedNon-exchangeTraded2021-11-012022-10-3109285863core:NetGoodwill2023-10-3109285863core:IntangibleAssetsOtherThanGoodwill2023-10-3109285863core:LandBuildings2023-10-3109285863core:PlantMachinery2023-10-3109285863core:Vehicles2023-10-3109285863core:FurnitureFittings2023-10-3109285863core:OfficeEquipment2023-10-3109285863core:AfterOneYear2023-10-3109285863core:WithinOneYear2023-10-3109285863core:ListedExchangeTraded2023-10-3109285863core:UnlistedNon-exchangeTraded2023-10-3109285863core:ShareCapital2023-10-3109285863core:SharePremium2023-10-3109285863core:RevaluationReserve2023-10-3109285863core:OtherReservesSubtotal2023-10-3109285863core:RetainedEarningsAccumulatedLosses2023-10-3109285863core:NetGoodwill2022-10-3109285863core:IntangibleAssetsOtherThanGoodwill2022-10-3109285863core:LandBuildings2022-10-3109285863core:PlantMachinery2022-10-3109285863core:Vehicles2022-10-3109285863core:FurnitureFittings2022-10-3109285863core:OfficeEquipment2022-10-3109285863core:AfterOneYear2022-10-3109285863core:WithinOneYear2022-10-3109285863core:ListedExchangeTraded2022-10-3109285863core:UnlistedNon-exchangeTraded2022-10-3109285863core:ShareCapital2022-10-3109285863core:SharePremium2022-10-3109285863core:RevaluationReserve2022-10-3109285863core:OtherReservesSubtotal2022-10-3109285863core:RetainedEarningsAccumulatedLosses2022-10-3109285863core:NetGoodwill2021-11-0109285863core:IntangibleAssetsOtherThanGoodwill2021-11-0109285863core:LandBuildings2021-11-0109285863core:PlantMachinery2021-11-0109285863core:Vehicles2021-11-0109285863core:FurnitureFittings2021-11-0109285863core:OfficeEquipment2021-11-0109285863core:AfterOneYear2021-11-0109285863core:WithinOneYear2021-11-0109285863core:ListedExchangeTraded2021-11-0109285863core:UnlistedNon-exchangeTraded2021-11-0109285863core:ShareCapital2021-11-0109285863core:SharePremium2021-11-0109285863core:RevaluationReserve2021-11-0109285863core:OtherReservesSubtotal2021-11-0109285863core:RetainedEarningsAccumulatedLosses2021-11-0109285863core:AfterOneYear2022-11-012023-10-3109285863core:WithinOneYear2022-11-012023-10-3109285863core:Non-currentFinancialInstrumentscore:CostValuation2022-11-012023-10-3109285863core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-012023-10-3109285863core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-012023-10-3109285863core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-012023-10-3109285863core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-012023-10-3109285863core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-012023-10-3109285863core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3109285863core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3109285863core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3109285863core:Non-currentFinancialInstrumentscore:CostValuation2023-10-3109285863core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-3109285863core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-3109285863core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-3109285863core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-3109285863core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-3109285863core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-3109285863core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-3109285863core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-3109285863core:Non-currentFinancialInstrumentscore:CostValuation2022-10-3109285863core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-10-3109285863core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-10-3109285863core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-10-3109285863core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-10-3109285863core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-10-3109285863core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-10-3109285863core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-10-3109285863core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-10-3109285863bus:Director12022-11-012023-10-31

SPENCER-JONES ASSOCIATES LIMITED

Registered Number
09285863
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

SPENCER-JONES ASSOCIATES LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

SPENCER-JONES, Michael

Registered Address

48 West Street
Steeple Claydon
Buckingham
MK18 2NS

Registered Number

09285863 (England and Wales)
SPENCER-JONES ASSOCIATES LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5-4,637
-4,637
Current assets
Debtors6882,905
Cash at bank and on hand3,3244,690
4,0127,595
Creditors amounts falling due within one year6(521)(685)
Net current assets (liabilities)3,4916,910
Total assets less current liabilities3,49111,547
Net assets3,49111,547
Capital and reserves
Called up share capital22
Profit and loss account3,48911,545
Shareholders' funds3,49111,547
The financial statements were approved and authorised for issue by the Director on 15 November 2023, and are signed on its behalf by:
SPENCER-JONES, Michael
Director
Registered Company No. 09285863
SPENCER-JONES ASSOCIATES LIMITED
Notes to the Financial Statements
for the year ended 31 October 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings10
Office Equipment3
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Going concern
The going concern basis of preparation is no longer appropriate. Management intends to liquidate the entity.
4.Employee information

20232022
Average number of employees during the year22
5.Property, plant and equipment

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 November 225,2924,5839,875
Disposals(5,292)(4,583)(9,875)
Depreciation and impairment
At 01 November 221,0314,2075,238
Charge for year501183684
On disposals(1,532)(4,390)(5,922)
Net book value
At 31 October 23---
At 31 October 224,2613764,637
6.Creditors within one year

2023

2022

££
Taxation and social security109109
Other creditors1277
Accrued liabilities and deferred income411299
Total521685
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.