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frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 09089120 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 09089120 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 09089120 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 09089120 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 09089120 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 09089120 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 09089120 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 09089120 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 09089120 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 09089120 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 09089120 frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 frs-core:UnlistedNon-exchangeTraded 2021-09-30 09089120 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 09089120 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 09089120 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09089120 dpl-frs:CostSales 2021-10-01 2022-09-30 09089120 dpl-frs:CostSales 2021-09-30 09089120 dpl-frs:CostSales 2022-09-30 09089120 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 09089120 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 09089120 frs-bus:Director1 2021-10-01 2022-09-30 09089120 frs-bus:Director1 2021-09-30 09089120 frs-bus:Director1 2022-09-30 09089120 frs-bus:Director2 2021-10-01 2022-09-30 09089120 frs-bus:Director2 2021-09-30 09089120 frs-bus:Director2 2022-09-30 09089120 frs-bus:Director3 2021-10-01 2022-09-30 09089120 frs-bus:Director3 2021-09-30 09089120 frs-bus:Director3 2022-09-30 09089120 frs-bus:Director4 2021-10-01 2022-09-30 09089120 frs-bus:Director4 2021-09-30 09089120 frs-bus:Director4 2022-09-30 09089120 1 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 1 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 1 2022-09-30 09089120 2 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 2 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 2 2022-09-30 09089120 3 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 3 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 3 2022-09-30 09089120 4 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 4 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 4 2022-09-30 09089120 5 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 5 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 5 2022-09-30 09089120 6 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 6 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 6 2022-09-30 09089120 7 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 7 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 7 2022-09-30 09089120 8 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 8 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 8 2022-09-30 09089120 9 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 9 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 9 2022-09-30 09089120 10 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 10 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 10 2022-09-30 09089120 11 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 11 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 11 2022-09-30 09089120 12 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 12 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 12 2022-09-30 09089120 13 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 13 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 13 2022-09-30 09089120 14 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 14 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 14 2022-09-30 09089120 15 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 15 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 15 2022-09-30 09089120 16 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 16 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 16 2022-09-30 09089120 17 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 17 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 17 2022-09-30 09089120 18 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 18 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 18 2022-09-30 09089120 19 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 19 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 19 2022-09-30 09089120 20 2021-10-01 2022-09-30 09089120 frs-core:CurrentFinancialInstruments 20 2022-09-30 09089120 frs-core:Non-currentFinancialInstruments 20 2022-09-30 09089120 dpl-frs:Item1 2021-10-01 2022-09-30 09089120 dpl-frs:Item1 2021-09-30 09089120 dpl-frs:Item1 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 09089120 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 09089120 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 09089120 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 09089120 dpl-frs:Item2 2021-10-01 2022-09-30 09089120 dpl-frs:Item2 2021-09-30 09089120 dpl-frs:Item2 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 09089120 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 09089120 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 09089120 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 09089120 dpl-frs:Item3 2021-10-01 2022-09-30 09089120 dpl-frs:Item3 2021-09-30 09089120 dpl-frs:Item3 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 09089120 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 09089120 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 09089120 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 09089120 dpl-frs:Item4 2021-10-01 2022-09-30 09089120 dpl-frs:Item4 2021-09-30 09089120 dpl-frs:Item4 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 09089120 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 09089120 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 09089120 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 09089120 dpl-frs:Item5 2021-10-01 2022-09-30 09089120 dpl-frs:Item5 2021-09-30 09089120 dpl-frs:Item5 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 09089120 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 09089120 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 09089120 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 09089120 dpl-frs:Item6 2021-10-01 2022-09-30 09089120 dpl-frs:Item6 2021-09-30 09089120 dpl-frs:Item6 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 09089120 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 09089120 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 09089120 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 09089120 dpl-frs:Item7 2021-10-01 2022-09-30 09089120 dpl-frs:Item7 2021-09-30 09089120 dpl-frs:Item7 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 09089120 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 09089120 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 09089120 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 09089120 dpl-frs:Item8 2021-10-01 2022-09-30 09089120 dpl-frs:Item8 2021-09-30 09089120 dpl-frs:Item8 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 09089120 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 09089120 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 09089120 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 09089120 dpl-frs:Item9 2021-10-01 2022-09-30 09089120 dpl-frs:Item9 2021-09-30 09089120 dpl-frs:Item9 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 09089120 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 09089120 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 09089120 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 09089120 dpl-frs:Item10 2021-10-01 2022-09-30 09089120 dpl-frs:Item10 2021-09-30 09089120 dpl-frs:Item10 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 09089120 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 09089120 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 09089120 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 09089120 dpl-frs:Item11 2021-10-01 2022-09-30 09089120 dpl-frs:Item11 2021-09-30 09089120 dpl-frs:Item11 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 09089120 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 09089120 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 09089120 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 09089120 dpl-frs:Item12 2021-10-01 2022-09-30 09089120 dpl-frs:Item12 2021-09-30 09089120 dpl-frs:Item12 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 09089120 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 09089120 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 09089120 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 09089120 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 09089120 1 2021-10-01 2022-09-30 09089120 frs-countries:EnglandWales 2021-10-01 2022-09-30
SPST Limited
Financial Statements
For The Year Ended 30 September 2023
Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 09089120
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 353,933 363,886
353,933 363,886
CURRENT ASSETS
Stocks 5 10,284 10,102
Debtors 6 4,129 4,909
Cash at bank and in hand 76,570 58,994
90,983 74,005
Creditors: Amounts Falling Due Within One Year 7 (51,919 ) (42,480 )
NET CURRENT ASSETS (LIABILITIES) 39,064 31,525
TOTAL ASSETS LESS CURRENT LIABILITIES 392,997 395,411
Creditors: Amounts Falling Due After More Than One Year 8 (347,000 ) (350,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (2,963 ) (3,000 )
NET ASSETS 43,034 42,411
CAPITAL AND RESERVES
Called up share capital 10 13 13
Fair Value Reserve 11 15,835 18,629
Income Statement 27,186 23,769
SHAREHOLDERS' FUNDS 43,034 42,411
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Stephen Turner
Director
22nd February 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
SPST Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09089120 . The registered office is Prospect House, 28 Great Melton Road, Norwich, Norfolk, NR9 3AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line
Leasehold 10% straight line
Plant & Machinery 15% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the [balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was  12 (2022: 10)
12 10
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2022 348,028 19,407 28,256 395,691
Additions - 2,360 - 2,360
As at 30 September 2023 348,028 21,767 28,256 398,051
Depreciation
As at 1 October 2022 18,562 3,616 9,627 31,805
Provided during the period 6,961 2,558 2,794 12,313
As at 30 September 2023 25,523 6,174 12,421 44,118
Net Book Value
As at 30 September 2023 322,505 15,593 15,835 353,933
As at 1 October 2022 329,466 15,791 18,629 363,886
5. Stocks
2023 2022
£ £
Materials 10,284 10,102
10,284 10,102
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 115 1,738
Other debtors 4,014 3,171
4,129 4,909
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 9,336 6,983
Other creditors 22,276 20,400
Taxation and social security 20,307 15,097
51,919 42,480
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 347,000 350,000
347,000 350,000
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 2,963 3,000
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 13 13
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11. Reserves
Fair Value Reserve
£
As at 1 October 2022 18,629
Movements in fair value reserve (2,794)
As at 30 September 2023 15,835
12. Related Party Transactions
Stephen TurnerDirectorThe company received financial support from the director during the year. The amount due to Stephen Turner at the balance sheet date is £347,000 (2022 - £350,000) which is interest free, this amount is shown in other creditors falling due more than 1 year.

Stephen Turner

Director

The company received financial support from the director during the year. The amount due to Stephen Turner at the balance sheet date is £347,000 (2022 - £350,000) which is interest free, this amount is shown in other creditors falling due more than 1 year.

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