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Registered Number: 09375053
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 March 2023

for

SPOKE CONVERSATION LIMITED

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 1,782    7,632 
Tangible fixed assets 4 132,600    119,370 
134,382    127,002 
Current assets      
Debtors 5 268,377    227,369 
Cash at bank and in hand 207,652    171,992 
476,029    399,361 
Creditors: amount falling due within one year 6 (227,105)   (216,617)
Net current assets 248,924    182,744 
 
Total assets less current liabilities 383,306    309,746 
Creditors: amount falling due after more than one year 7   (70,000)
Net assets 383,306    239,746 
 

Capital and reserves
     
Called up share capital 8 50    50 
Capital Redemption Reserve 9 50    50 
Profit and loss account 383,206    239,646 
Shareholder's funds 383,306    239,746 
 


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.

Directors' 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.
  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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 09 November 2023 and were signed on its behalf by:


-------------------------------
Tom Harvey
Director
1
General Information
Spoke Conversation Limited is a private company, limited by shares, registered in England and Wales, registration number 09375053, registration address Crosby Court, 28 George Street, Birmingham, B3 1QG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
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:
Fixtures and Fittings 33% Straight Line
Computer Equipment 33% Straight Line
Debtors and creditors receivable/ payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in the other administrative expenses.
Cash and cash equivalents
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.

Average number of employees

Average number of employees during the year was 15 (2022 : 13).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 April 2022 17,550    17,550 
Additions  
Disposals  
At 31 March 2023 17,550    17,550 
Amortisation
At 01 April 2022 9,918    9,918 
Charge for year 5,850    5,850 
On disposals  
At 31 March 2023 15,768    15,768 
Net book values
At 31 March 2023 1,782    1,782 
At 31 March 2022 7,632    7,632 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £
At 01 April 2022 66,601    177,509    10,566    254,676 
Additions 3,711    68,706    3,816    76,233 
Disposals      
At 31 March 2023 70,312    246,215    14,382    330,909 
Depreciation
At 01 April 2022 25,776    108,305    704    134,785 
Charge for year 16,528    44,756    2,240    63,524 
On disposals      
At 31 March 2023 42,304    153,061    2,944    198,309 
Net book values
Closing balance as at 31 March 2023 28,008    93,154    11,438    132,600 
Opening balance as at 01 April 2022 50,166    69,204      119,370 

The net book value of Improvements to property includes £ 11,438 (2022 £9,862) in respect of assets leased under finance leases or hire purchase contracts.

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 213,885    282,062 
Other Debtors 53,880    (54,693)
267,765    227,369 

5.

Debtors: amounts falling due after one year

2023
£
  2022
£
Other Debtors 612   
612   

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 16,947    30,338 
Bank Loans & Overdrafts   1,246 
Taxation and Social Security 142,361    118,092 
Other Creditors 67,797    66,941 
227,105    216,617 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Other Creditors   70,000 
  70,000 

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
50 Class A shares of £1.00 each 50    50 
50    50 

9.

Capital Redemption Reserve

2023
£
  2022
£
Purchase of Own Shares (Nominal Value) 50    50 
50    50 

2