Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31truetrue2022-01-27falseNo description of principal activity4The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13875477 2022-01-26 13875477 2022-01-27 2023-03-31 13875477 2021-01-27 2022-01-26 13875477 2023-03-31 13875477 c:Director2 2022-01-27 2023-03-31 13875477 d:CurrentFinancialInstruments 2023-03-31 13875477 d:ShareCapital 2023-03-31 13875477 d:RetainedEarningsAccumulatedLosses 2023-03-31 13875477 c:FRS102 2022-01-27 2023-03-31 13875477 c:AuditExempt-NoAccountantsReport 2022-01-27 2023-03-31 13875477 c:FullAccounts 2022-01-27 2023-03-31 13875477 c:PrivateLimitedCompanyLtd 2022-01-27 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 13875477









SPENCER GROUP CONSULTING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2023

 
SPENCER GROUP CONSULTING LIMITED
REGISTERED NUMBER: 13875477

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
4,378

  
4,378

Total assets less current liabilities
  
 
 
4,378

  

Net assets
  
4,378


Capital and reserves
  

Called up share capital 
  
208

Profit and loss account
  
4,170

  
4,378


Page 1

 
SPENCER GROUP CONSULTING LIMITED
REGISTERED NUMBER: 13875477
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 April 2024.




A Y Levy
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
SPENCER GROUP CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

1.


General information

Spencer Group Consulting Limited is a private company by shares and incorporated in England and Wales (registered number: 13875477). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.


3.


Employees

The average monthly number of employees, including directors, during the period was 4.


4.


Debtors

2023
£


Other debtors
4,170

Called up share capital not paid
208
Page 3

 
SPENCER GROUP CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

4.Debtors (continued)


4,378


 
Page 4