Company registration number 11518290 (England and Wales)
CAROLINE SPOONER LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022
PAGES FOR FILING WITH REGISTRAR
CAROLINE SPOONER LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
CAROLINE SPOONER LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2022
30 November 2022
- 1 -
2022
2021
Notes
£
£
£
£
Fixed assets
Tangible assets
3
763
1,727
Current assets
Debtors
8,374
6,321
Cash at bank and in hand
932
365
9,306
6,686
Creditors: amounts falling due within one year
(33,984)
(30,937)
Net current liabilities
(24,678)
(24,251)
Net liabilities
(23,915)
(22,524)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(23,916)
(22,525)
Total equity
(23,915)
(22,524)

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 28 November 2023 and are signed on its behalf by:
Ms C J Spooner
Director
Company registration number 11518290 (England and Wales)
CAROLINE SPOONER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022
- 2 -
1
Accounting policies
Company information

Caroline Spooner Limited is a private company limited by shares incorporated in England and Wales. The registered office is Studio 133, Canalot Studios, 222 Kensal Road, London, W10 5BN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts and settlement discounts.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Computers
3 year straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents 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.

1.5
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

CAROLINE SPOONER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2022
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2022
2021
Number
Number
Total
2
1
3
Tangible fixed assets
Total
£
Cost
At 1 December 2021 and 30 November 2022
2,892
Depreciation and impairment
At 1 December 2021
1,165
Depreciation charged in the year
964
At 30 November 2022
2,129
Carrying amount
At 30 November 2022
763
At 30 November 2021
1,727
2022-11-302021-12-01false28 November 2023CCH SoftwareCCH Accounts Production 2023.200No description of principal activityMs Caroline Jayne SpoonerMr J L Thomsen115182902021-12-012022-11-30115182902022-11-30115182902021-11-3011518290core:CurrentFinancialInstrumentscore:WithinOneYear2022-11-3011518290core:CurrentFinancialInstrumentscore:WithinOneYear2021-11-3011518290core:ShareCapital2022-11-3011518290core:ShareCapital2021-11-3011518290core:RetainedEarningsAccumulatedLosses2022-11-3011518290core:RetainedEarningsAccumulatedLosses2021-11-3011518290bus:Director12021-12-012022-11-3011518290core:ComputerEquipment2021-12-012022-11-30115182902020-12-012021-11-30115182902021-11-3011518290bus:PrivateLimitedCompanyLtd2021-12-012022-11-3011518290bus:SmallCompaniesRegimeForAccounts2021-12-012022-11-3011518290bus:FRS1022021-12-012022-11-3011518290bus:AuditExempt-NoAccountantsReport2021-12-012022-11-3011518290bus:Director22021-12-012022-11-3011518290bus:FullAccounts2021-12-012022-11-30xbrli:purexbrli:sharesiso4217:GBP